{"id":"F2025L00057","name":"Radiocommunications (Receiver Licence Tax) Determination 2025","slug":"radiocommunications-receiver-licence-tax-determination-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":105833,"registerId":"commonwealth-F2025L00057-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"9","sectionType":"section","heading":"Definitions","content":"#### 9 Definitions\n\nIn this Part:\n\namendment day means the day on which the amendment instrument commenced.\n\namendment instrument means the Radiocommunications (Receiver Licence Tax) Amendment Determination 2026 (No. 1).\n\npre-amendment tax determination means this instrument as in force immediately before the amendment day.\n\nNote: The amendment instrument and the pre-amendment tax determination are available, free of charge, from the Federal Register of Legislation at www.legislation.gov.au.","sortOrder":0},{"sectionNumber":"10","sectionType":"section","heading":"Amount of tax — transitional arrangements","content":"#### 10 Amount of tax – transitional arrangements\n\n  (1) Despite Part 2 of this instrument, if:\n\n(a) tax is imposed on the issue of a licence; and\n\n(b) the licence is issued on or after the amendment day; and\n\n(c) the licence comes into force before 5 April 2026;\n\n  use the pre-amendment tax determination to work out the amount of tax imposed.\n\n> Note 1: If a licence is issued before the amendment day, the pre-amendment tax determination is used to work out the amount of tax imposed on the issue of the licence, whether or not the licence comes into force before 5 April 2026.\n\n> Note 2: If a licence is issued on or after the amendment day, and comes into force on or after 5 April 2026, this instrument as amended by the amendment instrument is used to work out the amount of tax imposed on the issue of the licence.\n\n  (2) Despite Part 2 of this instrument, if:\n\n(a) tax is imposed on the anniversary of the day on which a licence came into force (the anniversary day); and\n\n(b) the anniversary day is on or after the amendment day but before 5 April 2026;\n\n  use the pre-amendment tax determination to work out the amount of tax imposed.\n\n> Note 1: If, for a licence, the anniversary day is before the amendment day, the pre-amendment tax determination is used to work out the amount of tax imposed on the anniversary day.\n\n> Note 2: If, for a licence, the anniversary day is on or after 5 April 2026, this instrument as amended by the amendment instrument is used to work out the amount of tax imposed on the anniversary day.\n\n  (3) Despite Part 2 of this instrument, if:\n\n(a) tax is imposed on the holding of a licence; and\n\n(b) the day on which the tax is imposed is on or after the amendment day but before 5 April 2026;\n\n  use the pre-amendment tax determination to work out the amount of tax imposed.\n\n> Note 1: If, for a licence, the day on which tax is imposed is before the amendment day, the pre-amendment tax determination is used to work out the amount of tax imposed on the holding of the licence.\n\n> Note 2: If, for a licence, the day on which tax is imposed is on or after 5 April 2026, this instrument as amended by the amendment instrument is used to work out the amount of tax imposed on the holding of the licence.","sortOrder":1}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a standard transitional provision maintaining the original scope of the tax determination. It does not expand beyond the original purpose of setting receiver licence tax amounts; it merely manages the timing of when new rates apply."},"complexity_factors":["Simple conditional structure with three parallel scenarios (issue, anniversary, holding)","Only 3 defined terms in the interpretation section","Clear temporal cut-off date (5 April 2026) creates bright-line rule","Extensive use of explanatory notes aids comprehension","No nested exceptions or cross-references to external legislation","Repetitive structure makes pattern easy to follow once first subsection understood"],"plain_english_summary":"When tax rules for radio receiver licences are changed by a 2026 amendment, this provision creates a grace period: any licence tax event between the amendment date and 5 April 2026 is taxed under the old rules, after which the new rules apply. It affects new applicants and existing licence holders (anniversary and holding taxes) and prevents surprising mid‑stream rate changes, giving certainty during the transition."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The instrument narrows the immediate reach of the amended tax rules for a transitional period by preserving the pre‑amendment tax determination for specified events (issue, coming into force, anniversary, holding) that occur on or after the amendment day but before 5 April 2026. This temporal limitation effectively changes which instrument applies to transactions during that window and requires checking both instruments to determine tax liability (see s9 definitions and s10(1)–(3))."},"complexity_factors":["Multiple temporal triggers to check: licence issue date vs licence \"comes into force\" date, anniversary day, and the day tax is imposed (s10(1)–(3)).","Cross‑reference to an external amendment instrument and to the pre‑amendment tax determination; necessary documents are off‑site (s9 and notes).","Fixed transitional cutoff date (5 April 2026) that creates three distinct date ranges to evaluate for each licence (s10(1)–(3)).","\"Despite Part 2\" override means usual Part 2 rules are displaced in the transitional window, requiring administrators to apply exception logic (s10(1)–(3)).","Notes include clarifying examples (e.g. licences issued before amendment day) but introduce layered if/then logic that must be applied consistently (s10 notes).","Compliance burden: taxpayers and issuers must track multiple dates per licence and possibly consult two different texts to compute tax amounts (s9, s10).","Ambiguity risk: the instrument depends on the defined term \"amendment day\" without stating its calendar date here, so implementers must locate the amendment instrument to resolve dates (s9)."],"plain_english_summary":"This instrument provides transitional rules that decide whether the pre‑amendment or amended receiver licence tax calculation applies for licences issued, coming into force, reaching their anniversary, or held during the window between the amendment day and 5 April 2026. It matters because licence holders, entities that issue licences and tax administrators must determine which version of the tax determination applies on particular dates, which affects tax liability and compliance steps."}},"importantCases":[],"_links":{"self":"/api/acts/radiocommunications-receiver-licence-tax-determination-2025","history":"/api/acts/radiocommunications-receiver-licence-tax-determination-2025/history","analysis":"/api/acts/radiocommunications-receiver-licence-tax-determination-2025/analysis","conflicts":"/api/acts/radiocommunications-receiver-licence-tax-determination-2025/conflicts","importantCases":"/api/acts/radiocommunications-receiver-licence-tax-determination-2025/important-cases","documents":"/api/acts/radiocommunications-receiver-licence-tax-determination-2025/documents"}}