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Commonwealth act
This Act imposes a tax on people who hold receiver licences — that is, licences that allow a person or organisation to legally operate radio-receiving equipment in Australia. The Australian Communications and Media Authority (ACMA) administers this system.
Anyone who applies for or holds a receiver licence under Australia's radiocommunications framework. This is most relevant to businesses, broadcasters, telecommunications operators, and others who use licensed radio-receiving equipment.
The tax can be triggered at different points depending on the length of your licence:
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Direct links to the current provisions in Radiocommunications (Receiver Licence Tax) Act 1983.
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View on official registerSourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
If you've chosen the annual payment option and fail to pay within 60 days of an anniversary date, you lose the right to pay annually. The full remaining tax then falls due immediately.
The ACMA sets the amount of tax by official determination (a formal legal instrument). The amount can vary based on the type of licence, how long it runs, and who the licence holder is. ACMA must follow any factors set out in government regulations when deciding amounts.
This law creates the legal foundation for charging fees on receiver licences, ensuring the government recovers costs associated with managing the radio spectrum (the invisible "airwaves" used by radio devices). Without this Act, ACMA would have no legal power to impose these charges.