{"id":"C2004A02850","name":"Radiocommunications Taxes Collection Act 1983","slug":"radiocommunications-taxes-collection-act-1983","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"133 of 1983","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34373,"registerId":"commonwealth-C2004A02850-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 Taxes Collection 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":"Incorporation of Radiocommunications Act","content":"#### 3 Incorporation of Radiocommunications Act\n\n  The Radiocommunications Act 1992 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, unless the contrary intention appears:\n\n> initial holding date has the same meaning as in the Radiocommunications (Spectrum Licence Tax) Act 1997.\n\n> instrument means a licence or a permit.\n\n> tax means apparatus licence tax or spectrum licence tax.","sortOrder":3},{"sectionNumber":"4A","sectionType":"section","heading":"Transmitter licence associated with a commercial broadcasting licence","content":"#### 4A Transmitter licence associated with a commercial broadcasting licence\n\n  For the purposes of this Act, the question whether a transmitter licence is associated with a commercial broadcasting licence is to be determined in the same manner as that question is determined for the purposes of the Commercial Broadcasting (Tax) Act 2017.","sortOrder":4},{"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 manner that it applies to that Act.","sortOrder":5},{"sectionNumber":"6","sectionType":"section","heading":"By whom tax payable","content":"#### 6 By whom tax payable\n\n  (1) The apparatus licence tax on the issue, the anniversary of the issue or the holding of an instrument is payable by the holder of the instrument.\n  (2) The spectrum licence tax on the initial holding date for a spectrum licence, or on an anniversary of the initial holding date for a spectrum licence, is payable by the licensee.","sortOrder":6},{"sectionNumber":"7","sectionType":"section","heading":"Time of payment","content":"#### 7 Time of payment\n\n  (1) The apparatus licence tax imposed on the issue of an instrument is payable on the issue of the instrument.\n  (2) The apparatus licence tax imposed on the anniversary of the day on which an instrument came into force is payable on that anniversary.\n  (3) The apparatus licence tax imposed on the holding of an instrument on the anniversary of the day on which the instrument came into force is payable on that anniversary.\n  (4) The apparatus licence tax imposed on the holding of an instrument 60 days after the anniversary of the day on which the instrument came into force is payable on the day after the end of that period.\n  (5) The spectrum licence tax imposed on the initial holding date for a spectrum licence is payable 60 days after that date.\n  (6) The spectrum licence tax imposed on an anniversary of the initial holding date for a spectrum licence is payable 60 days after that anniversary.","sortOrder":7},{"sectionNumber":"7A","sectionType":"section","heading":"Unpaid tax penalty determinations","content":"#### 7A Unpaid tax penalty determinations\n\n  (1) The ACMA may make determinations in writing for, and in relation to, the penalty payable by the holder of an instrument to the Commonwealth in relation to apparatus licence tax that remains unpaid after the due day.\n  (1A) The ACMA may make determinations in writing for, and in relation to, the penalty payable by the licensee for a spectrum licence in relation to spectrum licence tax that remains unpaid after the due day.\n  (1B) If there is an overpayment of penalty, the overpayment is to be refunded by the ACMA on behalf of the Commonwealth.\n  (2) A determination under subsection (1) or (1A) is a legislative instrument.","sortOrder":8},{"sectionNumber":"8","sectionType":"section","heading":"Exemptions from tax","content":"#### 8 Exemptions from tax\n\n  (1) The regulations may exempt persons included in specified classes of persons from the payment of apparatus licence tax in respect of instruments included in specified classes of instruments.\n  (2) The regulations may exempt persons included in specified classes of persons from the payment of spectrum licence tax in relation to spectrum licences included in specified classes of spectrum licences.","sortOrder":9},{"sectionNumber":"9","sectionType":"section","heading":"Statutory corporations to be subject to tax","content":"#### 9 Statutory corporations to be subject to tax\n\n  (1) Notwithstanding any law of the Commonwealth passed or made before the commencement of this Act but subject to any regulations referred to in section 8, a corporation established by or under a law of the Commonwealth or of a Territory is subject to apparatus licence tax.\n  (2) Despite any law of the Commonwealth passed or made before the commencement of this subsection but subject to any regulations referred to in section 8, a corporation established by or under a law of the Commonwealth or of a Territory is subject to spectrum licence tax.","sortOrder":10},{"sectionNumber":"10","sectionType":"section","heading":"Recovery of tax","content":"#### 10 Recovery of tax\n\n  Tax that is due may be recovered as a debt due to the Commonwealth.","sortOrder":11},{"sectionNumber":"10A","sectionType":"section","heading":"Collection of taxes on behalf of the Commonwealth","content":"#### 10A Collection of taxes on behalf of the Commonwealth\n\n  The ACMA may enter into arrangements with persons or other bodies under which those persons or other bodies may, on the Commonwealth’s behalf, receive from persons payments of tax.","sortOrder":12},{"sectionNumber":"10B","sectionType":"section","heading":"Refund of overpayments","content":"#### 10B Refund of overpayments\n\n  If there is an overpayment of tax, the overpayment is to be refunded by the ACMA on behalf of the Commonwealth.","sortOrder":13},{"sectionNumber":"10C","sectionType":"section","heading":"Pro‑rata refund of tax imposed on the issue of a transmitter licence","content":"#### 10C Pro‑rata refund of tax imposed on the issue of a transmitter licence\n\n  (1) If:\n    (a) a transmitter licence was issued to a person under section 100 or 102 of the Radiocommunications Act 1992 before 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence; and\n    (c) the transmitter licence was in force at the start of 1 July 2017; and\n    (d) tax was imposed by subsection 6(1), (2) or (7) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the issue of the transmitter licence; and\n    (e) the person has paid the tax;\n  the amount worked out using the following formula must be refunded by the ACMA on behalf of the Commonwealth:\n  ![](image.002.png)\n  where:\n\n> days in period of transmitter licence means the number of days in the period of the transmitter licence.\n\n> days in post‑1 July 2017 period means the number of days in the period:\n\n    (a) beginning at the start of 1 July 2017; and\n    (b) ending at the end of the period of the transmitter licence.\n  (2) If:\n    (a) a transmitter licence was issued to a person under section 100 or 102 of the Radiocommunications Act 1992 before 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence; and\n    (c) the transmitter licence was in force at the start of 1 July 2017; and\n    (d) tax was imposed by subsection 6(3) or (8) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the issue of the transmitter licence during the financial year ending on 30 June 2017; and\n    (e) the person has paid the tax;\n  the amount worked out using the following formula must be refunded by the ACMA on behalf of the Commonwealth:\n  ![](image.003.png)\n  where:\n\n> days in post‑1 July 2017 period means the number of days in the period:\n\n    (a) beginning at the start of 1 July 2017; and\n    (b) ending at the end of the anniversary of the day the transmitter licence came into force that occurs during the financial year ending on 30 June 2018.\n\n> post‑issue period means the number of days in the period:\n\n    (a) beginning at the start of the day after the transmitter licence was issued; and\n    (b) ending at the end of the anniversary of the day the transmitter licence came into force that occurs during the financial year ending on 30 June 2018.\n  (3) For the purposes of this section, disregard:\n    (a) Division 6 of Part 3.3 of the Radiocommunications Act 1992; and\n    (b) Part 10 of the Broadcasting Services Act 1992;\n  in working out the period of a transmitter licence.\n\n> Note 1: See subsection 103(2) of the Radiocommunications Act 1992, which deals with the duration of transmitter licences issued under section 100 of that Act.\n\n> Note 2: See subsection 103(4A) of the Radiocommunications Act 1992, which deals with the duration of transmitter licences issued under section 102 of that Act.","sortOrder":14},{"sectionNumber":"10D","sectionType":"section","heading":"Pro‑rata refund of tax imposed on the anniversary of the day a transmitter licence came into force","content":"#### 10D Pro‑rata refund of tax imposed on the anniversary of the day a transmitter licence came into force\n\n  (1) If:\n    (a) a transmitter licence was issued to a person under section 100 or 102 of the Radiocommunications Act 1992 before 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence; and\n    (c) the transmitter licence was in force at the start of 1 July 2017; and\n    (d) tax was imposed by subsection 6(3) or (8) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the anniversary of the day the transmitter licence came into force that occurred during the financial year ending on 30 June 2017; and\n    (e) the person has paid the tax;\n  the amount worked out using the following formula must be refunded by the ACMA on behalf of the Commonwealth:\n  ![](image.004.png)\n  where:\n\n> days in post‑1 July 2017 period means the number of days in the period:\n\n    (a) beginning at the start of 1 July 2017; and\n    (b) ending at whichever is the earlier of the following:\n    (i) the end of the anniversary of the day the transmitter licence came into force that occurs during the financial year ending on 30 June 2018;\n    (ii) the end of the period of the transmitter licence.\n\n> post‑anniversary period means the number of days in the period:\n\n    (a) beginning at the start of the anniversary mentioned in paragraph (d); and\n    (b) ending at whichever is the earlier of the following:\n    (i) the end of the anniversary of the day the transmitter licence came into force that occurs during the financial year ending on 30 June 2018;\n    (ii) the end of the period of the transmitter licence.\n  (2) If:\n    (a) a transmitter licence was issued to a person under section 100 or 102 of the Radiocommunications Act 1992 before 1 July 2017; and\n    (b) the transmitter licence is associated with a commercial broadcasting licence; and\n    (c) the transmitter licence was in force at the start of 1 July 2017; and\n    (d) tax was imposed by subsection 6(5) or (11) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the holding of the transmitter licence on an anniversary of the day the transmitter licence came into force that occurred before 1 July 2017; and\n    (e) the person has paid the tax;\n  the amount worked out using the following formula must be refunded by the ACMA on behalf of the Commonwealth:\n  ![](image.004.png)\n  where:\n\n> days in post‑1 July 2017 period means the number of days in the period:\n\n    (a) beginning at the start of 1 July 2017; and\n    (b) ending at the end of the period of the transmitter licence.\n\n> post‑anniversary period means the number of days in the period:\n\n    (a) beginning at the start of the anniversary mentioned in paragraph (d); and\n    (b) ending at the end of the period of the transmitter licence.\n  (3) For the purposes of this section, disregard:\n    (a) Division 6 of Part 3.3 of the Radiocommunications Act 1992; and\n    (b) Part 10 of the Broadcasting Services Act 1992;\n  in working out the period of a transmitter licence.\n\n> Note 1: See subsection 103(2) of the Radiocommunications Act 1992, which deals with the duration of transmitter licences issued under section 100 of that Act.\n\n> Note 2: See subsection 103(4A) of the Radiocommunications Act 1992, which deals with the duration of transmitter licences issued under section 102 of that Act.","sortOrder":15},{"sectionNumber":"10E","sectionType":"section","heading":"Set‑off","content":"#### 10E Set‑off\n\n  If:\n    (a) an amount of interim tax is payable by a person (the first amount); and\n    (b) an amount is payable by the Commonwealth to the person under section 10B, 10C or 10D (the second amount);\n  the ACMA may, on behalf of the Commonwealth, set off the whole or a part of the first amount against the whole or a part of the second amount.","sortOrder":16},{"sectionNumber":"11","sectionType":"section","heading":"Regulations","content":"#### 11 Regulations\n\n  (1) The Governor‑General may make regulations, not inconsistent with this Act, prescribing matters:\n    (a) required or permitted by this Act to be prescribed; or\n    (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.\n  (2) Without limiting the generality of subsection (1), regulations made under that subsection may make provision for or in relation to:\n    (a) the manner of payment of tax; and\n    (b) the remission or refund of tax in specified circumstances.","sortOrder":17}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The Act originally focused solely on collecting apparatus licence taxes under the 1983 radiocommunications framework. Over time its scope expanded significantly to include spectrum licence taxes (a different and newer licensing model introduced with spectrum auctions), and it acquired detailed transitional provisions handling the 2017 shift in commercial broadcasting transmitter licence taxation. The incorporation reference was also updated from the Radiocommunications Act 1983 to the 1992 Act, reflecting a wholesale legislative replacement of the underlying framework."},"complexity_factors":["Multiple tax types (apparatus licence tax and spectrum licence tax) with different payment timing rules","Cross-references to at least four other pieces of legislation (Radiocommunications Act 1992, Radiocommunications (Spectrum Licence Tax) Act 1997, Radiocommunications (Transmitter Licence Tax) Act 1983, Commercial Broadcasting (Tax) Act 2017, Broadcasting Services Act 1992)","Pro-rata refund calculations in sections 10C and 10D require mathematical formulas referencing multiple date variables — not straightforward to apply","Transitional provisions around the 1 July 2017 broadcasting tax change introduce historical complexity with multiple conditional scenarios","The Act incorporates the Radiocommunications Act 1992 by reference, meaning it cannot be read standalone","Set-off mechanism in section 10E adds a layer of financial netting between amounts owed to and from the Commonwealth","Distinction between when tax is 'imposed' versus when it is 'due' creates subtle timing issues"],"plain_english_summary":"This Act empowers the ACMA to collect taxes on apparatus and spectrum radio licences in Australia, setting who pays (the licence holder), when payments are due, penalties for late payment, rules for refunds and recovery of unpaid tax, and allowing regulatory exemptions. It affects any business or person holding radio licences—including government-owned corporations—and includes pro‑rata refunds for commercial broadcast transmitter licence periods crossing the 1 July 2017 tax change."},"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":5,"scope_assessment":{"changed":true,"description":"The original 1983 Act appears to have been a straightforward machinery Act for collecting apparatus licence taxes. However, it has grown significantly through amendments to handle: (1) spectrum licence taxes (added later, reflecting the shift from apparatus licensing to spectrum licensing in the 1990s), (2) complex transitional refund mechanisms for commercial broadcasters dating from 2017 (sections 10C-10E), and (3) modern administrative provisions like legislative instruments and set-off powers. The Act now serves as a collection mechanism for multiple tax types across different licensing regimes, with substantial complexity added to handle specific historical transitions in broadcasting tax policy."},"complexity_factors":["Heavy reliance on external legislation – the Act incorporates the Radiocommunications Act 1992 and references at least 4 other Acts (Radiocommunications (Spectrum Licence Tax) Act 1997, Radiocommunications (Transmitter Licence Tax) Act 1983, Commercial Broadcasting (Tax) Act 2017, Broadcasting Services Act 1992)","Nested conditional logic in sections 10C and 10D with multiple cumulative conditions (5-6 criteria must all be met) and mathematical formulas for pro-rata calculations","Cross-referencing between tax trigger events (issue, anniversary, holding dates) and payment timing rules that vary by licence type","Disregard provisions in sections 10C and 10D that require ignoring specific divisions of other Acts when calculating licence periods","Legislative instrument creation powers in section 7A allowing ACMA to create subordinate law for penalty determinations","Temporal complexity with hard-coded dates (1 July 2017) and financial year references creating time-bound transitional provisions","Dual tax regimes (apparatus licence tax vs spectrum licence tax) with slightly different rules for each"],"plain_english_summary":"This law sets up the machinery for collecting taxes on radio spectrum licences in Australia. It works alongside other laws (the Radiocommunications Act 1992 and specific tax Acts) to establish who pays, when they pay, and what happens if they don't.\n\n**Who it affects:**\n- **Spectrum licence holders** – companies or individuals who have bought rights to use specific radio frequencies (like mobile phone companies, TV broadcasters, or emergency services)\n- **Apparatus licence holders** – people or organisations licensed to operate specific radio equipment (like broadcast transmitters, two-way radios, or satellite equipment)\n- **Statutory corporations** – government-owned entities that are explicitly made subject to these taxes despite any older laws that might have exempted them\n\n**What it does:**\n- **Tells you who pays:** The holder of the licence pays the tax (section 6)\n- **Tells you when:** Taxes are due on the issue date, anniversary dates, or specific holding dates – usually within 60 days of the trigger date (section 7)\n- **Allows penalties:** The Australian Communications and Media Authority (ACMA) can impose penalties on unpaid tax (section 7A)\n- **Provides exemptions:** The government can make regulations to exempt certain classes of people or licences from tax (section 8)\n- **Handles overpayments:** If you pay too much, ACMA must refund you (section 10B)\n- **Special refunds for broadcasters:** Sections 10C and 10D contain complex formulas for refunding taxes to commercial TV/radio broadcasters for transmitter licences that span the 1 July 2017 rule change – essentially working out what portion of the tax applies to the period after that date\n- **Allows set-offs:** ACMA can offset money the Commonwealth owes you against tax you owe (section 10E)\n- **Recovery powers:** Unpaid tax can be recovered as a debt (section 10)\n\n**Why it matters:**\nThis is the administrative backbone that makes spectrum taxes actually work. Without it, the tax laws (which impose the actual dollar amounts) would have no mechanism for collection, payment timing, penalties, or refunds. It ensures that valuable public airwaves are paid for properly, while providing flexibility for exemptions and corrections."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The text confines the Act to administering apparatus and spectrum licence taxes, collection, refunds and penalties, and to applying provisions of the Radiocommunications Act 1992. Nothing in the supplied instrument indicates an expansion or contraction of that statutory scope beyond the Act’s stated administrative and payment rules; it adds transitional refund rules for certain pre‑1 July 2017 transmitter licences but does so within the Act’s tax‑collection remit (see ss 10C–10D)."},"complexity_factors":["Incorporation and cross‑reference to the Radiocommunications Act 1992 and other statutes, creating interdependent definitions and durations (ss 3,5; references in ss 4A,10C–10D).","Two distinct taxes (apparatus licence tax and spectrum licence tax) with different payees and multiple timing rules for payment (ss 4,6,7).","ACMA discretion to make penalty determinations as legislative instruments and to enter collection arrangements, increasing administrative rulemaking and delegation (ss 7A,10A,11).","Detailed pro‑rata refund formulas tied to specified historical dates and licence periods, requiring date arithmetic and exclusion of other statutory provisions (ss 10C,10D).","Regulation‑making power for exemptions and payment procedures, allowing broad delegated detail that affects compliance burdens (ss 8,11).","Set‑off and refund mechanisms that interact with interim tax liabilities, creating operational cash‑flow and accounting implications (ss 10B,10E).","Statutory corporations explicitly brought within tax net despite prior Commonwealth laws, affecting public entities (s 9).","Recovery as a debt to the Commonwealth creates a formal enforcement route with legal and administrative consequences (s 10)."],"plain_english_summary":"This Act prescribes who pays apparatus and spectrum licence taxes, when payments are due, and how the ACMA can collect, refund, and recover unpaid amounts. It preserves tax liability for Commonwealth and Territory statutory corporations, permits regulatory exemptions, and includes pro‑rata refund formulas for some commercial broadcasting transmitter licences.\n\nLicence‑holders, broadcasters and collection agents bear the cashflow, penalty and compliance obligations; ACMA may make penalty determinations, enter collection arrangements, refund or set‑off overpayments, and issue legislative instruments under this Act (see ss 6,7,7A,8,10A–10E,11)."}},"importantCases":[],"_links":{"self":"/api/acts/radiocommunications-taxes-collection-act-1983","history":"/api/acts/radiocommunications-taxes-collection-act-1983/history","analysis":"/api/acts/radiocommunications-taxes-collection-act-1983/analysis","conflicts":"/api/acts/radiocommunications-taxes-collection-act-1983/conflicts","importantCases":"/api/acts/radiocommunications-taxes-collection-act-1983/important-cases","documents":"/api/acts/radiocommunications-taxes-collection-act-1983/documents"}}