{"id":"F2023L00238","name":"Radiocommunications Taxes Collection Regulations 2023","slug":"radiocommunications-taxes-collection-regulations-2023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441762,"registerId":"F2023L00238-fast-fetch-1775956984659","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Radiocommunications Taxes Collection Regulations 2023","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nRadiocommunications Taxes Collection Regulations 2023\n\nI, General the Honourable David Hurley AC DSC (Retd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.\n\nDated    16 March 2023\n\nDavid Hurley\n\nGovernor‑General\n\nBy His Excellency’s Command\n\nMichelle Rowland\n\nMinister for Communications\n\n \n\n \n\n \n\n \n\n \n\n \n\nContents\n\nPart 1—Preliminary\n\n1 Name\n\n2 Commencement\n\n3 Authority\n\n4 Schedules\n\n5 Definitions\n\nPart 2—Refund of tax\n\n6 Refund of tax on cancellation of licence\n\nPart 3—Exemption from tax\n\n7 Exemption from tax\n\nSchedule 1—Repeals\n\nRadiocommunications Taxes Collection Regulations 1985\n\nPart 1—Preliminary\n\n \n\n1  Name\n\n  This instrument is the Radiocommunications Taxes Collection Regulations 2023.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under the Radiocommunications Taxes Collection Act 1983.\n\nNote: The Radiocommunications Act 1992 is incorporated and read as one with the Act: see section 3 of the Act.\n\n4  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n5  Definitions\n\nNote: A number of expressions used in this instrument are defined in the Act or the Radiocommunications Act 1992, including the following:\n\n(a) ACMA;\n\n(b) apparatus licence;\n\n(c) initial holding date;\n\n(d) spectrum licence;\n\n(e) tax;\n\n(f) transmitter licence.\n\n  In this instrument:\n\nAct means the Radiocommunications Taxes Collection Act 1983.\n\nPart 2—Refund of tax\n\n \n\n6  Refund of tax on cancellation of licence\n\nRequirement to refund\n\n (1) The ACMA must, on behalf of the Commonwealth, refund an amount of tax, worked out in accordance with subsection (2), that has been paid by a person in respect of an apparatus licence or spectrum licence if the licence is cancelled before the end of the period specified in the licence for which the licence is to remain in force (subject to subsections (3) and (4)).\n\nNote: A surrendered apparatus licence or spectrum licence is taken to be cancelled upon the ACMA’s acceptance of the surrender: see section 307 of the Radiocommunications Act 1992.\n\nAmount to be refunded\n\n (2) The amount to be refunded is worked out using the formula:\n\n![Start formula start fraction Days in post cancellation period over Days in reference period end fraction times Tax paid end formula](image.002.png)\n\nwhere:\n\ndays in post‑cancellation period means the number of days in the period:\n\n (a) beginning on the day the licence was cancelled; and\n\n (b) ending at the end of the reference period for the payment of tax.\n\ndays in reference period means the number of days in the reference period for the payment of tax, disregarding 29 February if that day occurs during the reference period.\n\nreference period for a payment of tax has the meaning given by subsection (5).\n\ntax paid means the amount of tax paid for the most recent imposition of tax in respect of the licence.\n\nExceptions\n\n (3) Subsection (1) does not apply if:\n\n (a) the licence is a spectrum licence cancelled under section 77 of the Radiocommunications Act 1992; or\n\n (b) the licence is an apparatus licence cancelled under section 128 of that Act; or\n\n (c) the licence is a transmitter licence cancelled under section 128B of that Act, where the international broadcasting licences referred to in section 128A of that Act were each cancelled under section 121FK or 121FL of the Broadcasting Services Act 1992.\n\n (4) Subsection (1) does not apply if the amount that would be refundable is less than $41.\n\nReference period\n\n (5) The reference period for a payment of tax is worked out in accordance with the following table.\n\n \n\n- Reference period for payment of tax\n- Item For a payment of tax imposed in respect of … the reference period is the period beginning … and ending …\n- 1 an apparatus licence, on the issue of the licence, under:(a) subsection 6(1), (1A) or (2) of the Radiocommunications (Receiver Licence Tax) Act 1983; or(b) subsection 6(1), (1B) or (2) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the day on which the licence was issued on the day on which the licence period for the licence ends (see subsection (6))\n- 2 an apparatus licence, on the issue of the licence, and on each anniversary of the day the licence came into force, under:(a) subsection 6(1C) or (3) of the Radiocommunications (Receiver Licence Tax) Act 1983; or(b) subsection 6(1D) or (3) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the later of the following days:(a) the day on which the licence was issued;(b) the most recent anniversary of the day the licence came into force on the earlier of the following days:(a) the day on which the licence period for the licence ends (see subsection (6));(b) the day immediately before the next anniversary of the day the licence came into force\n- 3 an apparatus licence, on the holding of the licence, under:(a) subsection 6(5) or (6) of the Radiocommunications (Receiver Licence Tax) Act 1983; or(b) subsection 6(5) or (6) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the anniversary of the day the licence came into force that is mentioned in that subsection on the day on which the licence period for the licence ends (see subsection (6))\n- 4 a spectrum licence, on the initial holding date for the licence, and on each anniversary of the initial holding date for the licence, under section 6 of the Radiocommunications (Spectrum Licence Tax) Act 1997 on the later of the following days:(a) the initial holding date for the licence;(b) the most recent anniversary of the initial holding date for the licence on the earlier of the following days:(a) the day on which the licence period for the licence ends (see subsection (6));(b) the day immediately before the next anniversary of the initial holding date for the licence\n\n\n (6) For the purposes of the table in subsection (5), the licence period for a licence is the period specified in the licence for which the licence is to remain in force.\n\nPart 3—Exemption from tax\n\n \n\n7  Exemption from tax\n\n (1) For the purposes of section 8 of the Act, a person is exempt from the payment of tax in respect of an apparatus licence issued to the person in respect of a transmitter or receiver if:\n\n (a) the transmitter or receiver is operated for the purposes of a diplomatic or consular mission of a country (within the meaning of the Diplomatic and Consular Missions Act 1978) established in Australia with the consent of the Commonwealth; or\n\n (b) the person is a body corporate covered by subsection (2) or (3) of this section and the transmitter or receiver is operated solely or principally for the purposes of the body; or\n\n (c) the person is a member or representative of an unincorporated body covered by subsection (2) or (3) of this section and the transmitter or receiver is operated solely or principally for the purposes of the body; or\n\n (d) the transmitter or receiver is operated solely or principally for the purpose of assisting a body covered by subsection (2) or (3) of this section.\n\n (2) This subsection covers a body if:\n\n (a) the body is staffed principally by volunteers; and\n\n (b) the body is of a kind referred to in one of the following provisions of the Income Tax Assessment Act 1997:\n\n (i) section 50‑5;\n\n (ii) item 2.1 of section 50‑10;\n\n (iii) section 50‑25; and\n\n (c) the income of the body is exempt under the provision mentioned in paragraph (b) that applies in relation to the body; and\n\n (d) the principal purpose of the body is to provide emergency services or services for the safeguarding of human life, including any of the following services:\n\n (i) rural fire fighting;\n\n (ii) search and rescue;\n\n (iii) coastguard.\n\n (3) This subsection covers a body if the principal purpose of the body is to provide:\n\n (a) surf life saving services; or\n\n (b) ambulance services in an area that is part of the area described in Schedule 2 to the Income Tax Assessment Act 1936.\n\nSchedule 1—Repeals\n\n \n\nRadiocommunications Taxes Collection Regulations 1985\n\n1  The whole of the instrument\n\nRepeal the instrument.\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This is a straightforward remake of the 1985 regulations with modernised language and structure. It maintains the same scope: administering tax collection, refunds for cancelled licences, and exemptions for diplomatic and emergency services entities. No significant expansion beyond the original purpose."},"complexity_factors":["Multiple cross-references to other Acts (Radiocommunications Act 1992, Broadcasting Services Act 1992, Income Tax Assessment Acts 1936 and 1997, Diplomatic and Consular Missions Act 1978)","Mathematical formula for calculating refunds with defined variables","Nested conditions for exemptions (subsections 7(2) and 7(3) contain multiple criteria that must be satisfied)","Table-based logic in section 6(5) with four different scenarios for determining reference periods","Specific exceptions to the refund rule in subsections 6(3) and 6(4)","Incorporation of definitions from primary legislation rather than standalone definitions section"],"plain_english_summary":"These regulations update the rules for tax on Australian radio licences, replacing the 1985 rules. They allow partial refunds when a licence is cancelled before its period ends (calculated pro rata), but exclude refunds for regulatory cancellations and very small amounts. Certain groups—diplomatic missions, volunteer emergency services, surf life saving clubs, and some regional ambulance services—are exempt from the tax. This affects licence holders from broadcasters to emergency services and ensures fair billing and targeted exemptions."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The instrument repeals the Radiocommunications Taxes Collection Regulations 1985 (Schedule 1) and replaces the regulatory detail with provisions narrowly focused on tax refunds on licence cancellation (Reg 6) and specified exemptions (Reg 7). It therefore changes the regulatory instrument in force and consolidates refund and exemption mechanics under the Act; the practical scope is the administration of refunds and limited exemptions rather than broader procedural rules."},"complexity_factors":["Proportional refund arithmetic and definition of periods (Reg 6(2)) increases technical complexity for administrators and payers.","Detailed table mapping ‘reference period’ rules to different licence types and timing rules, including anniversary-based calculations (Reg 6(5)–(6)).","Exceptions and minimum refundable amount ($41) create conditional outcomes requiring case-by-case checks (Reg 6(3)–(4)).","Multiple cross‑legislative references require lookups to other statutes for definitions and effect (Radiocommunications Taxes Collection Act 1983, Radiocommunications Act 1992, Diplomatic and Consular Missions Act 1978, Income Tax Assessment Act 1997) (Reg 3; reg 5 note; Reg 7).","Exemption criteria reference income‑tax provisions and operational purposes (Reg 7(2)–(3)), imposing evidentiary and eligibility burdens on applicants.","Complete repeal of the 1985 Regulations (Schedule 1) may create transitional or interpretive questions for longstanding practices."],"plain_english_summary":"This regulation sets how radiocommunications tax is collected, refunded and when it does not apply. It requires the ACMA to refund a proportional share of tax paid if an apparatus or spectrum licence is cancelled before its end date, subject to specified exceptions and a $41 minimum refund threshold (Reg 6). It also exempts certain licences used by diplomatic/consular missions and by volunteer emergency or lifesaving bodies that meet specified tax‑exempt criteria (Reg 7). Licence holders pay the tax; ACMA administers refunds."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/radiocommunications-taxes-collection-regulations-2023","history":"/api/acts/radiocommunications-taxes-collection-regulations-2023/history","analysis":"/api/acts/radiocommunications-taxes-collection-regulations-2023/analysis","conflicts":"/api/acts/radiocommunications-taxes-collection-regulations-2023/conflicts","importantCases":"/api/acts/radiocommunications-taxes-collection-regulations-2023/important-cases","documents":"/api/acts/radiocommunications-taxes-collection-regulations-2023/documents"}}