{"id":"C2004A05237","name":"Radiocommunications (Spectrum Licence Tax) Act 1997","slug":"radiocommunications-spectrum-licence-tax-act-1997","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"144 of 1997","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":55541,"registerId":"commonwealth-C2004A05237-1775103801287","compilationNumber":null,"startDate":"2026-04-02","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 (Spectrum Licence Tax) Act 1997.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n  This Act commences on the day on which it receives the Royal Assent.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"#### 3 Interpretation\n\n  In this Act:\n\n> ACMA means the Australian Communications and Media Authority.\n\n> initial holding date, in relation to a spectrum licence, has the meaning given by section 4.\n\n> spectrum licence has the same meaning as in the Radiocommunications Act 1992.\n\n> tax means tax imposed by this Act.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Initial holding date","content":"#### 4 Initial holding date\n\n  (1) For the purposes of this Act, the ACMA may, by writing, determine that a specified day is the initial holding date for spectrum licences included in a specified class of spectrum licences. The day must be later than the day on which the determination is made.\n\n> Note: Under section 14 of the Australian Communications and Media Authority Act 2005, the Minister may give the ACMA directions in relation to the performance of its functions and the exercise of its powers.\n\n  (2) A determination has effect accordingly.\n  (3) A particular spectrum licence must not be covered by more than one determination.\n  (4) A determination under subsection (1) is a legislative instrument.","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) If a spectrum licence is in force on the initial holding date for the licence, tax is imposed on the initial holding date for the licence.\n  (2) If:\n    (a) a spectrum licence is in force on a particular anniversary of the initial holding date for the licence; and\n    (b) the anniversary occurs after the commencement of this section;\n  tax is imposed on that anniversary of the initial holding date for the licence.\n  (3) This section applies to a spectrum licence even if the licence came into force before the commencement of this section.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Amount of tax","content":"#### 7 Amount of tax\n\n  (1) The amount of tax in relation to a spectrum licence is the amount ascertained in accordance with a written determination made by the ACMA.\n\n> Note: Under section 14 of the Australian Communications and Media Authority Act 2005, the Minister may give the ACMA directions in relation to the performance of its functions and the exercise of its powers.\n\n  (2) In making a determination under subsection (1), the ACMA is to take into account such matters as are specified in the regulations.\n  (3) A determination under subsection (1) is a legislative instrument.","sortOrder":6},{"sectionNumber":"8","sectionType":"section","heading":"Regulations","content":"#### 8 Regulations\n\n  The Governor‑General may make regulations for the purposes of section 7.","sortOrder":7}],"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"},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"The Act creates a new tax on spectrum licences and delegates timing and amount-setting to ACMA (ss 4, 6–7). It does not change the statutory definition of a spectrum licence (s 3) or otherwise amend the scope of rights under the Radiocommunications Act; its text confines change to imposing and administering the tax."},"complexity_factors":["High administrative delegation: ACMA chooses the initial holding date and sets tax amounts by written determination (ss 4, 7) — creates operational discretion.","Regulatory dependency: Regulations can prescribe matters ACMA must consider when fixing amounts (s 7) and the Governor‑General may make related regulations (s 8) — introduces secondary rule-making layers.","Interaction with existing statute: Part 1.4 of the Radiocommunications Act 1992 applies (s 5) — adds administrative and review procedures from that Act into implementation.","Transitional and temporal effects: Tax applies to licences in force before commencement and recurs on anniversaries (s 6) — creates retrospective coverage and ongoing compliance timing.","Instrument formality and oversight: Determinations are legislative instruments (ss 4(4), 7(3)) — involves parliamentary scrutiny and formal registration processes.","Scope control: A licence cannot be covered by more than one initial-holding determination (s 4(3)) — limits overlap but requires careful classification of licence classes.","Compliance burden on many actors: Licence‑holders must track dates and amounts determined externally (ss 4, 6, 7) — potential accounting and cashflow impacts."],"plain_english_summary":"This Act imposes a recurring tax on holders of spectrum licences: tax is charged on the licence’s initial holding date and on each anniversary thereafter (ss 6–7). The Australian Communications and Media Authority (ACMA) decides the initial holding date and the tax amount by written determination, with the regulations specifying matters ACMA must consider (ss 4, 7–8). Licence-holders pay; ACMA and regulations determine how much and when."},"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Act is narrow and consistent in scope — it does exactly what its title suggests: imposes a recurring annual tax on spectrum licence holders. There is no evidence of scope creep or departure from original intent. The mechanism for determining tax amounts is delegated rather than specified, but this appears to be by deliberate design to allow flexibility."},"complexity_factors":["Tax amount is not fixed in the legislation itself — it is delegated to ACMA determinations and regulations, requiring readers to consult multiple external instruments to understand their actual liability","Key definitions (e.g. 'spectrum licence') are imported by reference from a separate Act (Radiocommunications Act 1992), requiring cross-referencing","The concept of 'initial holding date' is defined within the Act but its practical application depends on ACMA determinations, adding a layer of administrative complexity","Ministerial direction power over ACMA adds a policy layer not immediately visible in the operative provisions"],"plain_english_summary":"This Act creates an annual tax on holders of Australian spectrum licences — the legal rights to use radio frequencies — charging licence-holders (typically telecoms, broadcasters and other commercial users) on an initial holding date and each anniversary while the licence remains in force. ACMA sets the timing and, under regulations and ministerial direction, determines the dollar amount, letting the government collect ongoing revenue from valuable spectrum rights."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose of imposing an annual tax on spectrum licences. The scope has not expanded beyond this core function since enactment."},"complexity_factors":["Only 4 defined terms in the interpretation section (ACMA, initial holding date, spectrum licence, tax)","Minimal cross-referencing — only references to the Radiocommunications Act 1992 for definitions and Part 1.4 application","Simple conditional structure in section 6 with clear trigger events (initial holding date and anniversaries)","Tax calculation is delegated entirely to ACMA determinations and regulations, keeping the primary legislation short","No nested exceptions or complex procedural requirements","Total length is only 8 sections, approximately 2 pages"],"plain_english_summary":"This law creates a tax on **spectrum licences** — government permits that let companies use specific radio frequencies for things like mobile phone networks, TV broadcasts, and emergency services.\n\n**What it does:**\n- **Imposes an annual tax** on anyone holding a spectrum licence\n- The tax is due on two occasions:\n  - When you first get the licence (the \"initial holding date\")\n  - Every year on the anniversary of that date\n- The **Australian Communications and Media Authority (ACMA)** — the government body that manages communications — decides how much tax you pay by issuing a written determination\n- The **Minister can give directions** to ACMA about how to set these tax amounts\n- The **Governor-General** can make regulations setting out what factors ACMA must consider when calculating the tax\n\n**Who it affects:**\n- Telecommunications companies (Telstra, Optus, TPG, etc.)\n- Broadcasters (TV and radio stations)\n- Any business or organisation that holds a spectrum licence to use radio frequencies\n\n**Why it matters:**\nRadio spectrum is valuable public property. This law ensures that companies using this scarce resource pay an annual fee for the privilege, generating revenue for the government and ensuring efficient use of frequencies."},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/radiocommunications-spectrum-licence-tax-act-1997","history":"/api/acts/radiocommunications-spectrum-licence-tax-act-1997/history","analysis":"/api/acts/radiocommunications-spectrum-licence-tax-act-1997/analysis","conflicts":"/api/acts/radiocommunications-spectrum-licence-tax-act-1997/conflicts","importantCases":"/api/acts/radiocommunications-spectrum-licence-tax-act-1997/important-cases","documents":"/api/acts/radiocommunications-spectrum-licence-tax-act-1997/documents"}}