{"id":"C2004A02849","name":"Radiocommunications (Receiver Licence Tax) Act 1983","slug":"radiocommunications-receiver-licence-tax-act-1983","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"132 of 1983","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34369,"registerId":"commonwealth-C2004A02849-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n  This Act may be cited as the Radiocommunications (Receiver Licence Tax) Act 1983.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n  This Act shall come into operation on the date fixed for the purposes of subsection 2(1) of the Radiocommunications Act 1983.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Collection Act","content":"#### 3 Collection Act\n\n  The Radiocommunications Taxes Collection Act 1983 is incorporated and shall be read as one with this Act.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Interpretation","content":"#### 4 Interpretation\n\n  In this Act, tax means the tax imposed by this Act.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Application of Radiocommunications Act","content":"#### 5 Application of Radiocommunications Act\n\n  Part 1.4 of the Radiocommunications Act 1992 applies to this Act in the same way that it applies to that Act.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Imposition of tax","content":"#### 6 Imposition of tax\n\n  (1) Tax is imposed on the issue of a receiver licence that is issued for a period not exceeding 12 months.\n  (1A) If:\n    (a) an application is made for a receiver licence for a period exceeding 12 months; and\n    (b) when the application is made, the licence is covered by a determination under subsection (1B);\n  tax is imposed on the issue of the licence for the period the licence is in force.\n  (1B) The ACMA may, by legislative instrument, determine one or more classes of receiver licence for the purposes of subsection (1A).\n  (1C) If:\n    (a) an application is made for a receiver licence for a period exceeding 12 months; and\n    (b) when the application is made, the licence is covered by a determination under subsection (1D);\n  tax is imposed on:\n    (c) the issue of the licence; and\n    (d) each anniversary of the day the licence came into force occurring during the period the licence is in force.\n  (1D) The ACMA may, by legislative instrument, determine one or more classes of receiver licence for the purposes of subsection (1C).\n  (2) If:\n    (a) a person applying for a receiver licence for a period of more than 12 months has made an election under subsection (4) that this subsection apply; and\n    (b) a licence for such a period is issued to the person;\n  tax is imposed on the issue of the licence for the period the licence is in force.\n  (3) Subject to subsections (5) and (6), if:\n    (a) a person applying for a receiver licence for a period of more than 12 months has made an election under subsection (4) that this subsection apply; and\n    (b) a licence for such a period is issued to the person;\n  tax is imposed on:\n    (c) the issue of the licence; and\n    (d) each anniversary of the day the licence came into force occurring during the period the licence is in force.\n  (4) If:\n    (a) a person applies for a receiver licence for a period exceeding 12 months; and\n    (b) when the application is made, the licence is not covered by a determination under subsection (1B) or (1D);\n  the person must elect, in the application for the licence, that either subsection (2) or (3) is to apply in respect of the licence.\n  (5) If the holder of a receiver licence:\n    (a) at the time when the person applied for the licence, elects that subsection (3) apply; and\n    (b) subsequently notifies the ACMA, in writing, at least 21 days before the next anniversary of the day the licence came into force that is more than 12 months before the end of the period that the licence is in force, that this subsection is to apply;\n  subsection (3) ceases to apply to the licence and tax is imposed on the holding of the licence on that anniversary.\n  (6) If the holder of a receiver licence:\n    (a) has elected that subsection (3) apply; and\n    (b) has failed to pay tax imposed on an anniversary of the day the licence came into force within 60 days after that anniversary (the 60 day period);\n  subsection (3) ceases to apply the day after the end of the 60 day period and tax is imposed on the holding of the licence on that day.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Amount of tax","content":"#### 7 Amount of tax\n\n  (1) The amount of tax in respect of the issue of a receiver licence, the anniversary of a receiver licence coming into force or the holding of a receiver licence is the amount determined by the ACMA.\n  (2) A determination may, among other things, provide for amounts of tax in relation to:\n    (a) specified periods; or\n    (b) specified classes of licences; or\n    (c) specified classes of persons.\n  (3) In making a determination, the ACMA is to take into account such matters as are specified in the regulations.\n  (4) A determination is a legislative instrument.","sortOrder":6},{"sectionNumber":"9","sectionType":"section","heading":"Regulations","content":"#### 9 Regulations\n\n  The Governor‑General may make regulations for the purposes of section 7.","sortOrder":7}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The Act itself defines a focused scope: taxing the issue, anniversary or holding of receiver licences and empowering ACMA to classify licences and set amounts (ss 6, 7). There is no text within this Act indicating a departure from that confined scope; ACMA determinations expand which licences or events are taxed only within the statutory authorisation (ss 6(1B),(1D), 7(4))."},"complexity_factors":["Multiple, conditional charging rules for licences of different durations and circumstances (complex election and conversion mechanics in s 6(1)–(6)).","ACMA discretion to determine classes of licences and taxable events via legislative instrument (ss 6(1B),(1D), 7(4)), increasing administrative complexity and regulatory uncertainty.","Amount of tax is not fixed in the Act but set by ACMA determinations that must take account of matters in regulations (ss 7(1)–(3)), requiring cross-reference to secondary instruments.","Interplay with other statutes: the Act incorporates the Radiocommunications Taxes Collection Act 1983 (s 3) and applies Part 1.4 of the Radiocommunications Act 1992 (s 5), spreading legal effects across instruments.","Compliance mechanics and timing: applicant elections, written notifications at least 21 days before anniversaries, and a 60‑day payment window create procedural burdens (ss 6(4)–(6)).","Use of legislative instruments and regulations delegates significant substantive choices away from primary legislation, raising monitoring and interpretation demands."],"plain_english_summary":"This Act imposes a tax on radiocommunications receiver licences when they are issued, on specified anniversaries, or on holding certain licences. Licence-holders pay the tax; the Australian Communications and Media Authority (ACMA) sets taxable classes and amounts by legislative instrument and the Governor‑General may make regulations. The rules include applicant elections, notice and payment deadlines, and options for ACMA to treat longer-term licences as subject to recurring or one-off tax events, which affects applicants’ choices about licence length and creates administrative compliance duties."},"summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"The Act remains focused on its original purpose: imposing tax on receiver licences. While amendments have added flexibility (ACMA-determined licence classes, optional annual payment elections, and provisions for longer-term licences), these are refinements to the same core taxation mechanism rather than a broadening or narrowing of fundamental scope."},"complexity_factors":["Multiple overlapping tax-trigger mechanisms depending on licence duration and licence class","Interaction with at least three other pieces of legislation (Radiocommunications Act 1983, Radiocommunications Act 1992, Radiocommunications Taxes Collection Act 1983)","ACMA's discretionary power to determine licence classes and tax amounts via legislative instruments adds an external, dynamic layer to understanding obligations","Applicants must make binding elections (choices) at application time with downstream financial consequences if they default on payments","The 'cease to apply' provisions (subsections 5 and 6) introduce conditional switching of payment regimes mid-licence, adding procedural complexity","Cross-referencing between multiple subsections requires careful reading to determine which regime applies to any given licence"],"plain_english_summary":"The Act authorises ACMA to charge a tax on holders of receiver licences for operating radio‑receiving equipment in Australia, establishing who pays and when. It lets ACMA set amounts by determination and provides payment options (single upfront or annual instalments for longer licences), with loss of the annual option and immediate full liability if an annual payment is missed. The law underpins recovering costs of managing the radio spectrum."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The legislation appears to maintain its original scope as a taxing statute for receiver licences. The amendments visible in the current structure (particularly subsections 6(1A)-(1D)) add flexibility for multi-year licences and payment options, but this represents an evolution within the original taxing purpose rather than scope creep into unrelated areas."},"complexity_factors":["Multiple overlapping conditions for long-term licences (subsections 6(1A), (1C), (2), (3)) with subtle distinctions between them","Nested conditional logic in section 6 with cross-references between subsections (e.g., subsection (4) elections affecting whether (2) or (3) applies)","Complex trigger events for tax imposition: issue of licence, anniversary dates, and 'holding' of licence in specific circumstances","Interaction with external legislation: incorporates the Radiocommunications Taxes Collection Act 1983 and applies Part 1.4 of the Radiocommunications Act 1992","Delegated legislative power: ACMA can determine licence classes and tax amounts via legislative instruments, with actual amounts not specified in the Act itself","Specific timing requirements (21 days notice, 60 day payment windows) that create state changes in tax treatment"],"plain_english_summary":"This law sets up a tax system for people and organisations who need a licence to own and operate radio receivers (equipment that receives radio signals, not just your car radio—think professional communications equipment, satellite receivers, etc.).\n\n**What it does:**\n- **Imposes a tax** when you get a licence to use radio receiving equipment\n- **Sets different payment options** depending on how long you want the licence for:\n  - **Short-term (12 months or less):** Pay once when you get the licence\n  - **Long-term (more than 12 months):** You can either pay upfront for the whole period, or pay annually on each anniversary of getting the licence\n- **Allows the ACMA** (the Australian Communications and Media Authority—the government body that regulates communications) to create rules about which types of licences get which tax treatment\n- **Gives the ACMA power** to decide exactly how much tax you pay, based on factors like the type of licence, how long it lasts, and who is applying\n\n**Who it affects:**\n- Anyone applying for a receiver licence under the Radiocommunications Act—typically businesses, government agencies, broadcasters, or individuals who need specialised radio receiving equipment\n\n**Why it matters:**\n- This is essentially a **cost recovery mechanism**. The government charges fees to cover the costs of managing the radio spectrum and issuing licences. The different payment options give flexibility—some applicants might prefer to pay everything upfront, while others prefer spreading costs over time.\n- The law is deliberately flexible, letting the ACMA adjust tax amounts and categories without needing to change the Act itself."}},"importantCases":[],"_links":{"self":"/api/acts/radiocommunications-receiver-licence-tax-act-1983","history":"/api/acts/radiocommunications-receiver-licence-tax-act-1983/history","analysis":"/api/acts/radiocommunications-receiver-licence-tax-act-1983/analysis","conflicts":"/api/acts/radiocommunications-receiver-licence-tax-act-1983/conflicts","importantCases":"/api/acts/radiocommunications-receiver-licence-tax-act-1983/important-cases","documents":"/api/acts/radiocommunications-receiver-licence-tax-act-1983/documents"}}