{"id":"F2005B00172","name":"Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2)","slug":"radiocommunications-receiver-licence-tax-determination-2003-no-2","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":31748,"registerId":"commonwealth-F2005B00172-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1.1","sectionType":"section","heading":"Name of Determination","content":"#### 1.1 Name of Determination\n\n  This Determination is the Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2).","sortOrder":1},{"sectionNumber":"1.2","sectionType":"section","heading":"Commencement","content":"#### 1.2 Commencement\n\n  This Determination commences on 1 December 2003.","sortOrder":2},{"sectionNumber":"1.3","sectionType":"section","heading":"Definitions—the Dictionary","content":"#### 1.3 Definitions—the Dictionary\n\n  (1) The dictionary at the end of this Determination defines certain words and expressions, and includes references to certain words and expressions that are defined in:\n    (a) the Act; or\n    (b) the Radiocommunications (Interpretation) Determination 2000; or\n    (c) the Radiocommunications Regulations 1993.\n  (2) The dictionary is part of this Determination.\n  (3) A definition in this Determination applies to each use of the word or expression in the Determination, unless the contrary intention appears.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"Working out receiver licence tax","content":"## Part 2—Working out receiver licence tax","sortOrder":4},{"sectionNumber":"2.1","sectionType":"section","heading":"Using Schedules 1, 2 and 3","content":"#### 2.1 Using Schedules 1, 2 and 3\n\n  (1) Schedule 1 sets out the area densities to be used in working out receiver licence tax.\n  (2) Schedule 2 explains the annual amounts that are used to work out receiver licence tax.\n\n> Note 1: Each Part of Schedule 2 identifies the types of receiver licences to which it applies.\n\n> Note 2: The annual amount of tax is the amount of tax usually payable for 1 spectrum access authorised under a licence for 1 year. However, the amount may be modified to reflect factors such as the period of the licence, the power of the receiver and whether the licensee is an eligible person.\n\n  (3) Schedule 3 explains how to use the annual amounts to work out the amount of receiver licence tax.","sortOrder":5},{"sectionNumber":"2.2","sectionType":"section","heading":"Working out tax","content":"#### 2.2 Working out tax\n\n  To work out an amount of receiver licence tax:\n    (a) identify the Part of Schedule 2 that applies to the type of licence; and\n    (b) follow the instructions in that Part to work out:\n    (i) the annual amount for each spectrum access under the licence; or\n    (ii) the annual amount of receiver licence tax for the licence; and\n    (c) if the annual amount is worked out for each spectrum access under the licence, use Schedule 3 to work out the amount of receiver licence tax for the licence.\n\n> Note: Item 102 of Schedule 3 sets out arrangements to round amounts of receiver licence tax under that Schedule.","sortOrder":6},{"sectionNumber":"Part 3","sectionType":"part","heading":"Revocation of Radiocommunications (Receiver Licence Tax) Determination 2003","content":"## Part 3—Revocation of Radiocommunications (Receiver Licence Tax) Determination 2003","sortOrder":7},{"sectionNumber":"3.1","sectionType":"section","heading":"Radiocommunications (Receiver Licence Tax) Determination 2003—revocation","content":"#### 3.1 Radiocommunications (Receiver Licence Tax) Determination 2003—revocation\n\n  The Radiocommunications (Receiver Licence Tax) Determination 2003 is revoked.","sortOrder":8},{"sectionNumber":"Part 4","sectionType":"part","heading":"Transitional arrangements relating to Radiocommunications (Receiver Licence Tax) Amendment Determination 2013","content":"## Part 1—Preliminary\n\n#### 1.1 Name of Determination\n\n  This Determination is the Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2).\n\n#### 1.2 Commencement\n\n  This Determination commences on 1 December 2003.\n\n#### 1.3 Definitions—the Dictionary\n\n  (1) The dictionary at the end of this Determination defines certain words and expressions, and includes references to certain words and expressions that are defined in:\n    (a) the Act; or\n    (b) the Radiocommunications (Interpretation) Determination 2000; or\n    (c) the Radiocommunications Regulations 1993.\n  (2) The dictionary is part of this Determination.\n  (3) A definition in this Determination applies to each use of the word or expression in the Determination, unless the contrary intention appears.\n\n## Part 2—Working out receiver licence tax\n\n#### 2.1 Using Schedules 1, 2 and 3\n\n  (1) Schedule 1 sets out the area densities to be used in working out receiver licence tax.\n  (2) Schedule 2 explains the annual amounts that are used to work out receiver licence tax.\n\n> Note 1: Each Part of Schedule 2 identifies the types of receiver licences to which it applies.\n\n> Note 2: The annual amount of tax is the amount of tax usually payable for 1 spectrum access authorised under a licence for 1 year. However, the amount may be modified to reflect factors such as the period of the licence, the power of the receiver and whether the licensee is an eligible person.\n\n  (3) Schedule 3 explains how to use the annual amounts to work out the amount of receiver licence tax.\n\n#### 2.2 Working out tax\n\n  To work out an amount of receiver licence tax:\n    (a) identify the Part of Schedule 2 that applies to the type of licence; and\n    (b) follow the instructions in that Part to work out:\n    (i) the annual amount for each spectrum access under the licence; or\n    (ii) the annual amount of receiver licence tax for the licence; and\n    (c) if the annual amount is worked out for each spectrum access under the licence, use Schedule 3 to work out the amount of receiver licence tax for the licence.\n\n> Note: Item 102 of Schedule 3 sets out arrangements to round amounts of receiver licence tax under that Schedule.\n\n## Part 3—Revocation of Radiocommunications (Receiver Licence Tax) Determination 2003\n\n#### 3.1 Radiocommunications (Receiver Licence Tax) Determination 2003—revocation\n\n  The Radiocommunications (Receiver Licence Tax) Determination 2003 is revoked.\n\n## Part 4 Transitional arrangements relating to Radiocommunications (Receiver Licence Tax) Amendment Determination 2013\n\n#### 4.1 Definitions for Part 4\n\nIn this Part:\n\n> amendment day means the day on which the Amendment Determination commenced.\n\n> Note The Amendment Determination commenced on the day after it was registered on the Federal Register of Legislative Instruments.\n\n> Amendment Determination means the Radiocommunications (Receiver Licence Tax) Amendment Determination 2013.\n\n> pre‑amendment Determination means this Determination as in force immediately before the commencement of the Amendment Determination.\n\n4.2 Transitional arrangements after commencement of Amendment Determination (1) In spite of the amendments made by the Amendment Determination, if:\n\n(a) apparatus licence tax is imposed on the issue of a receiver licence; and\n\n(b) the licence is issued on or after the amendment day; and\n\n(c) the licence comes into force on or after 5 April 2013 and before 5 April 2014;\n\nuse the pre‑amendment Determination to work out the amount of the receiver licence tax.\n\n(2) In spite of the amendments made by the Amendment Determination, if:\n\n(a) apparatus licence tax is imposed on the anniversary of the day on which a receiver licence came into force; and\n\n(b) the anniversary of the day on which the licence came into force is on or after the amendment day but before 5 April 2014;\n\nuse the pre‑amendment Determination to work out the amount of the receiver licence tax.\n\n(3) In spite of the amendments made by the Amendment Determination, if:\n\n(a) apparatus licence tax is imposed on the holding of a receiver licence; and\n\n(b) the day when the tax is payable is on or after the amendment day but before 5 April 2014;\n\nuse the pre‑amendment Determination to work out the amount of the receiver licence tax.\n\n(4) If:\n\n(a) apparatus licence tax is imposed on the issue of a receiver licence; and\n\n(b) the licence is issued on or after the amendment day; and\n\n(c) the licence comes into force on or after 5 April 2014;\n\nuse this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.\n\n(5) If:\n\n(a) apparatus licence tax is imposed on the anniversary of the day on which a receiver licence came into force; and\n\n(b) the anniversary of the day on which the licence came into force is on or after 5 April 2014;\n\nuse this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.\n\n(6) If:\n\n(a) apparatus licence tax is imposed on the holding of a receiver licence; and\n\n(b) the day when the tax is payable is on or after 5 April 2014;\n\nuse this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.","sortOrder":9},{"sectionNumber":"4.1","sectionType":"section","heading":"Definitions for Part 4","content":"#### 4.1 Definitions for Part 4\n\nIn this Part:\n\n> amendment day means the day on which the Amendment Determination commenced.\n\n> Note The Amendment Determination commenced on the day after it was registered on the Federal Register of Legislative Instruments.\n\n> Amendment Determination means the Radiocommunications (Receiver Licence Tax) Amendment Determination 2013.\n\n> pre‑amendment Determination means this Determination as in force immediately before the commencement of the Amendment Determination.\n\n4.2 Transitional arrangements after commencement of Amendment Determination (1) In spite of the amendments made by the Amendment Determination, if:\n\n(a) apparatus licence tax is imposed on the issue of a receiver licence; and\n\n(b) the licence is issued on or after the amendment day; and\n\n(c) the licence comes into force on or after 5 April 2013 and before 5 April 2014;\n\nuse the pre‑amendment Determination to work out the amount of the receiver licence tax.\n\n(2) In spite of the amendments made by the Amendment Determination, if:\n\n(a) apparatus licence tax is imposed on the anniversary of the day on which a receiver licence came into force; and\n\n(b) the anniversary of the day on which the licence came into force is on or after the amendment day but before 5 April 2014;\n\nuse the pre‑amendment Determination to work out the amount of the receiver licence tax.\n\n(3) In spite of the amendments made by the Amendment Determination, if:\n\n(a) apparatus licence tax is imposed on the holding of a receiver licence; and\n\n(b) the day when the tax is payable is on or after the amendment day but before 5 April 2014;\n\nuse the pre‑amendment Determination to work out the amount of the receiver licence tax.\n\n(4) If:\n\n(a) apparatus licence tax is imposed on the issue of a receiver licence; and\n\n(b) the licence is issued on or after the amendment day; and\n\n(c) the licence comes into force on or after 5 April 2014;\n\nuse this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.\n\n(5) If:\n\n(a) apparatus licence tax is imposed on the anniversary of the day on which a receiver licence came into force; and\n\n(b) the anniversary of the day on which the licence came into force is on or after 5 April 2014;\n\nuse this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.\n\n(6) If:\n\n(a) apparatus licence tax is imposed on the holding of a receiver licence; and\n\n(b) the day when the tax is payable is on or after 5 April 2014;\n\nuse this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.","sortOrder":10}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":3466},"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":true,"description":"The original 2003 determination has expanded significantly to include transitional arrangements for the 2013 Amendment Determination (Part 4) and complex licence exchange rules for the 400MHz band from the 2011 Amendment (Schedule 2, item 302A). These additions transformed a straightforward tax calculation instrument into one managing frequency migration transitions with time-limited concessions and surrender-and-reissue mechanics."},"complexity_factors":["Multiple cross-referenced schedules (Schedules 1, 2, and 3) requiring simultaneous consultation to determine liability","Technical geographic definitions using Australian Map Grid coordinates with specific easting/northing boundaries across multiple zones (Zones 50, 52-56)","Dense tabular data with 15+ frequency bands and a 5-tier density classification system (high, medium, low, remote, Australia-wide)","Nested conditional logic in item 302A containing 7 sub-items with multiple date ranges (2011-2015), specific frequency range conditions, and government/non-government distinctions","Transitional provisions with specific trigger dates (amendment day, variation day, 5 April 2013/2014) creating parallel calculation methods","Technical terminology requiring external knowledge (spectrum access, geostationary orbit, space receive licence, bandwidth measured in kHz)","Exception layers including minimum amounts ($37.48), supplementary station exclusions, and special rounding rules in Schedule 3"],"plain_english_summary":"This Determination sets the fees and formula for annual taxes on receiver licences under the Radiocommunications Act—essentially a price list and calculator for anyone operating radio receiving equipment (satellite earth stations, coastal radio, defence links, fixed receivers, etc.). \n\nTax depends on location, frequency band and bandwidth, with minimum charges, special satellite rates, some transitional discounts, and exemptions for supplementary backup stations—affecting ongoing operating costs and spectrum-use incentives."},"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"This instrument expressly revokes the Radiocommunications (Receiver Licence Tax) Determination 2003 (see Part 3, section 3.1) and replaces tax calculation rules with new schedules and formulas (Part 2, section 2.2 and Schedule 2). It also adds time‑limited transitional rules for the 2013 Amendment Determination (Part 4, section 4.2) and detailed variation/exchange concessions for certain fixed receive licences (item 302A). The net effect is a revised scope of taxable arrangements and procedural pathways for licence surrender/exchange."},"complexity_factors":["Multiple interlocking schedules (area definitions in Schedule 1; annual amounts in Schedule 2; calculation rules in Schedule 3) increasing cross‑referencing.","Detailed geographic definitions using Australian Map Grid coordinates across many zones and bespoke polygons (Schedule 1 items 102–111).","Numerous frequency bands with different unit rates and area‑density columns in large tables (Schedule 2 Tables 202 and 302).","Different unit bases (kHz vs MHz) and per‑band exceptions (e.g. item 203: $267/MHz for certain space licences), requiring unit conversions.","Special rules and halved rates for specified licence exchanges and government/non‑government distinctions (item 302A) with multiple date windows and procedural conditions.","Transitional provisions tied to amendment/variation days and cut‑off dates (Part 4 and item 302A), creating time‑dependent application of rules.","Minimum annual amount and rounding rules (Schedule 2 item 204; Schedule 3 item 102) that alter small‑value calculations.","Cross‑references to the Act, Radiocommunications (Interpretation) Determination 2000 and Radiocommunications Regulations 1993 for defined terms (item 1.3).","Compliance burden on licensees to determine applicable area density type (Australia wide, high, medium, low, remote) and to document licence surrenders/exchanges to qualify for concessions.","Revocation of the previous Determination (Part 3) means readers must compare legacy and new text to see substantive rate/coverage changes."],"plain_english_summary":"Mechanically, this Determination revokes the earlier 2003 instrument and prescribes how receiver‑licence tax is calculated: it defines geographic area types (by map grid), assigns per‑frequency‑band rates, multiplies by bandwidth, sets a minimum annual charge and creates special rules for space and fixed receive licences. Licensees (holders of receive and fixed receive licences) pay the tax; the ACMA administers licences and accepts surrendered/exchanged licences under date‑limited transitional arrangements. Those transitional and special‑case rules affect timing, frequency choice and licence structuring."}},"importantCases":[],"_links":{"self":"/api/acts/radiocommunications-receiver-licence-tax-determination-2003-no-2","history":"/api/acts/radiocommunications-receiver-licence-tax-determination-2003-no-2/history","analysis":"/api/acts/radiocommunications-receiver-licence-tax-determination-2003-no-2/analysis","conflicts":"/api/acts/radiocommunications-receiver-licence-tax-determination-2003-no-2/conflicts","importantCases":"/api/acts/radiocommunications-receiver-licence-tax-determination-2003-no-2/important-cases","documents":"/api/acts/radiocommunications-receiver-licence-tax-determination-2003-no-2/documents"}}