Part 1
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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
Mechanically, this Determination revokes the earlier 2003 instrument and prescribes how receiver‑licence tax is calculated: it defines geographic area types (by map grid), assigns per‑frequency‑band rates, multiplies by bandwidth, sets a minimum annual charge and creates special rules for space and fixed receive licences. Licensees (holders of receive and fixed receive licences) pay the tax; the ACMA administers licences and accepts surrendered/exchanged licences under date‑limited transitional arrangements. Those transitional and special‑case rules affect timing, frequency choice and licence structuring.
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Direct links to the current provisions in Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2).
This Determination is the Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2).
This Determination commences on 1 December 2003.
(1) The dictionary at the end of this Determination defines certain words and expressions, and includes references to certain words and expressions that are defined in: (a) the Act; or (b) the Radiocommunications (Interpretation) Determination 2000; or (c) the Radiocommunications Regulations 1993. (2) The dictionary is part of this Determination. (3) A definition in this Determination applies to each use of the word or expression in the Determination, unless the contrary intention appears.
(1) Schedule 1 sets out the area densities to be used in working out receiver licence tax. (2) Schedule 2 explains the annual amounts that are used to work out receiver licence tax.
Note 1: Each Part of Schedule 2 identifies the types of receiver licences to which it applies.
Note 2: The annual amount of tax is the amount of tax usually payable for 1 spectrum access authorised under a licence for 1 year. However, the amount may be modified to reflect factors such as the period of the licence, the power of the receiver and whether the licensee is an eligible person.
(3) Schedule 3 explains how to use the annual amounts to work out the amount of receiver licence tax.
To work out an amount of receiver licence tax: (a) identify the Part of Schedule 2 that applies to the type of licence; and (b) follow the instructions in that Part to work out: (i) the annual amount for each spectrum access under the licence; or (ii) the annual amount of receiver licence tax for the licence; and (c) if the annual amount is worked out for each spectrum access under the licence, use Schedule 3 to work out the amount of receiver licence tax for the licence.
Note: Item 102 of Schedule 3 sets out arrangements to round amounts of receiver licence tax under that Schedule.
The Radiocommunications (Receiver Licence Tax) Determination 2003 is revoked.
This Determination is the Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2).
This Determination commences on 1 December 2003.
(1) The dictionary at the end of this Determination defines certain words and expressions, and includes references to certain words and expressions that are defined in: (a) the Act; or (b) the Radiocommunications (Interpretation) Determination 2000; or (c) the Radiocommunications Regulations 1993. (2) The dictionary is part of this Determination. (3) A definition in this Determination applies to each use of the word or expression in the Determination, unless the contrary intention appears.
(1) Schedule 1 sets out the area densities to be used in working out receiver licence tax. (2) Schedule 2 explains the annual amounts that are used to work out receiver licence tax.
Note 1: Each Part of Schedule 2 identifies the types of receiver licences to which it applies.
Note 2: The annual amount of tax is the amount of tax usually payable for 1 spectrum access authorised under a licence for 1 year. However, the amount may be modified to reflect factors such as the period of the licence, the power of the receiver and whether the licensee is an eligible person.
(3) Schedule 3 explains how to use the annual amounts to work out the amount of receiver licence tax.
To work out an amount of receiver licence tax: (a) identify the Part of Schedule 2 that applies to the type of licence; and (b) follow the instructions in that Part to work out: (i) the annual amount for each spectrum access under the licence; or (ii) the annual amount of receiver licence tax for the licence; and (c) if the annual amount is worked out for each spectrum access under the licence, use Schedule 3 to work out the amount of receiver licence tax for the licence.
Note: Item 102 of Schedule 3 sets out arrangements to round amounts of receiver licence tax under that Schedule.
The Radiocommunications (Receiver Licence Tax) Determination 2003 is revoked.
In this Part:
amendment day means the day on which the Amendment Determination commenced.
Note The Amendment Determination commenced on the day after it was registered on the Federal Register of Legislative Instruments.
Amendment Determination means the Radiocommunications (Receiver Licence Tax) Amendment Determination 2013.
pre‑amendment Determination means this Determination as in force immediately before the commencement of the Amendment Determination.
4.2 Transitional arrangements after commencement of Amendment Determination (1) In spite of the amendments made by the Amendment Determination, if:
(a) apparatus licence tax is imposed on the issue of a receiver licence; and
(b) the licence is issued on or after the amendment day; and
(c) the licence comes into force on or after 5 April 2013 and before 5 April 2014;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(2) In spite of the amendments made by the Amendment Determination, if:
(a) apparatus licence tax is imposed on the anniversary of the day on which a receiver licence came into force; and
(b) the anniversary of the day on which the licence came into force is on or after the amendment day but before 5 April 2014;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(3) In spite of the amendments made by the Amendment Determination, if:
(a) apparatus licence tax is imposed on the holding of a receiver licence; and
(b) the day when the tax is payable is on or after the amendment day but before 5 April 2014;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(4) If:
(a) apparatus licence tax is imposed on the issue of a receiver licence; and
(b) the licence is issued on or after the amendment day; and
(c) the licence comes into force on or after 5 April 2014;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
(5) If:
(a) apparatus licence tax is imposed on the anniversary of the day on which a receiver licence came into force; and
(b) the anniversary of the day on which the licence came into force is on or after 5 April 2014;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
(6) If:
(a) apparatus licence tax is imposed on the holding of a receiver licence; and
(b) the day when the tax is payable is on or after 5 April 2014;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
In this Part:
amendment day means the day on which the Amendment Determination commenced.
Note The Amendment Determination commenced on the day after it was registered on the Federal Register of Legislative Instruments.
Amendment Determination means the Radiocommunications (Receiver Licence Tax) Amendment Determination 2013.
pre‑amendment Determination means this Determination as in force immediately before the commencement of the Amendment Determination.
4.2 Transitional arrangements after commencement of Amendment Determination (1) In spite of the amendments made by the Amendment Determination, if:
(a) apparatus licence tax is imposed on the issue of a receiver licence; and
(b) the licence is issued on or after the amendment day; and
(c) the licence comes into force on or after 5 April 2013 and before 5 April 2014;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(2) In spite of the amendments made by the Amendment Determination, if:
(a) apparatus licence tax is imposed on the anniversary of the day on which a receiver licence came into force; and
(b) the anniversary of the day on which the licence came into force is on or after the amendment day but before 5 April 2014;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(3) In spite of the amendments made by the Amendment Determination, if:
(a) apparatus licence tax is imposed on the holding of a receiver licence; and
(b) the day when the tax is payable is on or after the amendment day but before 5 April 2014;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(4) If:
(a) apparatus licence tax is imposed on the issue of a receiver licence; and
(b) the licence is issued on or after the amendment day; and
(c) the licence comes into force on or after 5 April 2014;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
(5) If:
(a) apparatus licence tax is imposed on the anniversary of the day on which a receiver licence came into force; and
(b) the anniversary of the day on which the licence came into force is on or after 5 April 2014;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
(6) If:
(a) apparatus licence tax is imposed on the holding of a receiver licence; and
(b) the day when the tax is payable is on or after 5 April 2014;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Determination is the Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2).
This Determination commences on 1 December 2003.
(1) The dictionary at the end of this Determination defines certain words and expressions, and includes references to certain words and expressions that are defined in: (a) the Act; or (b) the Radiocommunications (Interpretation) Determination 2000; or (c) the Radiocommunications Regulations 1993. (2) The dictionary is part of this Determination. (3) A definition in this Determination applies to each use of the word or expression in the Determination, unless the contrary intention appears.
(1) Schedule 1 sets out the area densities to be used in working out receiver licence tax. (2) Schedule 2 explains the annual amounts that are used to work out receiver licence tax.
Note 1: Each Part of Schedule 2 identifies the types of receiver licences to which it applies.
Note 2: The annual amount of tax is the amount of tax usually payable for 1 spectrum access authorised under a licence for 1 year. However, the amount may be modified to reflect factors such as the period of the licence, the power of the receiver and whether the licensee is an eligible person.
(3) Schedule 3 explains how to use the annual amounts to work out the amount of receiver licence tax.
To work out an amount of receiver licence tax: (a) identify the Part of Schedule 2 that applies to the type of licence; and (b) follow the instructions in that Part to work out: (i) the annual amount for each spectrum access under the licence; or (ii) the annual amount of receiver licence tax for the licence; and (c) if the annual amount is worked out for each spectrum access under the licence, use Schedule 3 to work out the amount of receiver licence tax for the licence.
Note: Item 102 of Schedule 3 sets out arrangements to round amounts of receiver licence tax under that Schedule.
The Radiocommunications (Receiver Licence Tax) Determination 2003 is revoked.
This Determination is the Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2).
This Determination commences on 1 December 2003.
(1) The dictionary at the end of this Determination defines certain words and expressions, and includes references to certain words and expressions that are defined in: (a) the Act; or (b) the Radiocommunications (Interpretation) Determination 2000; or (c) the Radiocommunications Regulations 1993. (2) The dictionary is part of this Determination. (3) A definition in this Determination applies to each use of the word or expression in the Determination, unless the contrary intention appears.
(1) Schedule 1 sets out the area densities to be used in working out receiver licence tax. (2) Schedule 2 explains the annual amounts that are used to work out receiver licence tax.
Note 1: Each Part of Schedule 2 identifies the types of receiver licences to which it applies.
Note 2: The annual amount of tax is the amount of tax usually payable for 1 spectrum access authorised under a licence for 1 year. However, the amount may be modified to reflect factors such as the period of the licence, the power of the receiver and whether the licensee is an eligible person.
(3) Schedule 3 explains how to use the annual amounts to work out the amount of receiver licence tax.
To work out an amount of receiver licence tax: (a) identify the Part of Schedule 2 that applies to the type of licence; and (b) follow the instructions in that Part to work out: (i) the annual amount for each spectrum access under the licence; or (ii) the annual amount of receiver licence tax for the licence; and (c) if the annual amount is worked out for each spectrum access under the licence, use Schedule 3 to work out the amount of receiver licence tax for the licence.
Note: Item 102 of Schedule 3 sets out arrangements to round amounts of receiver licence tax under that Schedule.
The Radiocommunications (Receiver Licence Tax) Determination 2003 is revoked.
In this Part:
amendment day means the day on which the Amendment Determination commenced.
Note The Amendment Determination commenced on the day after it was registered on the Federal Register of Legislative Instruments.
Amendment Determination means the Radiocommunications (Receiver Licence Tax) Amendment Determination 2013.
pre‑amendment Determination means this Determination as in force immediately before the commencement of the Amendment Determination.
4.2 Transitional arrangements after commencement of Amendment Determination (1) In spite of the amendments made by the Amendment Determination, if:
(a) apparatus licence tax is imposed on the issue of a receiver licence; and
(b) the licence is issued on or after the amendment day; and
(c) the licence comes into force on or after 5 April 2013 and before 5 April 2014;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(2) In spite of the amendments made by the Amendment Determination, if:
(a) apparatus licence tax is imposed on the anniversary of the day on which a receiver licence came into force; and
(b) the anniversary of the day on which the licence came into force is on or after the amendment day but before 5 April 2014;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(3) In spite of the amendments made by the Amendment Determination, if:
(a) apparatus licence tax is imposed on the holding of a receiver licence; and
(b) the day when the tax is payable is on or after the amendment day but before 5 April 2014;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(4) If:
(a) apparatus licence tax is imposed on the issue of a receiver licence; and
(b) the licence is issued on or after the amendment day; and
(c) the licence comes into force on or after 5 April 2014;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
(5) If:
(a) apparatus licence tax is imposed on the anniversary of the day on which a receiver licence came into force; and
(b) the anniversary of the day on which the licence came into force is on or after 5 April 2014;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
(6) If:
(a) apparatus licence tax is imposed on the holding of a receiver licence; and
(b) the day when the tax is payable is on or after 5 April 2014;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
In this Part:
amendment day means the day on which the Amendment Determination commenced.
Note The Amendment Determination commenced on the day after it was registered on the Federal Register of Legislative Instruments.
Amendment Determination means the Radiocommunications (Receiver Licence Tax) Amendment Determination 2013.
pre‑amendment Determination means this Determination as in force immediately before the commencement of the Amendment Determination.
4.2 Transitional arrangements after commencement of Amendment Determination (1) In spite of the amendments made by the Amendment Determination, if:
(a) apparatus licence tax is imposed on the issue of a receiver licence; and
(b) the licence is issued on or after the amendment day; and
(c) the licence comes into force on or after 5 April 2013 and before 5 April 2014;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(2) In spite of the amendments made by the Amendment Determination, if:
(a) apparatus licence tax is imposed on the anniversary of the day on which a receiver licence came into force; and
(b) the anniversary of the day on which the licence came into force is on or after the amendment day but before 5 April 2014;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(3) In spite of the amendments made by the Amendment Determination, if:
(a) apparatus licence tax is imposed on the holding of a receiver licence; and
(b) the day when the tax is payable is on or after the amendment day but before 5 April 2014;
use the pre‑amendment Determination to work out the amount of the receiver licence tax.
(4) If:
(a) apparatus licence tax is imposed on the issue of a receiver licence; and
(b) the licence is issued on or after the amendment day; and
(c) the licence comes into force on or after 5 April 2014;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
(5) If:
(a) apparatus licence tax is imposed on the anniversary of the day on which a receiver licence came into force; and
(b) the anniversary of the day on which the licence came into force is on or after 5 April 2014;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
(6) If:
(a) apparatus licence tax is imposed on the holding of a receiver licence; and
(b) the day when the tax is payable is on or after 5 April 2014;
use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.
101 Map grid coordinates
The Australian Map Grid coordinates specified in this Schedule are based on the 1966 Australian Geodetic Datum.
Note: A reference in this Schedule to Australia includes the external Territories: see section 5 of the Radiocommunications Act 1992, as applied by section 5 of the Act.
102 Sydney area
In this Schedule, the Sydney area is the area located: (a) in Zone 56 of the Australian Map Grid; and (b) inside the boundary: (i) starting at easting 230000 and northing 6230000 of the Grid; and (ii) proceeding in a straight line to easting 325000 and northing 6355000 of the Grid; and (iii) proceeding in a straight line to easting 391000 and northing 6307000 of the Grid; and (iv) proceeding in a straight line to easting 300000 and northing 6150000 of the Grid; and (v) proceeding in a straight line to easting 230000 and northing 6230000 of the Grid.
103 Melbourne area
In this Schedule, the Melbourne area is the area located: (a) in Zone 55 of the Australian Map Grid; and (b) inside the boundary: (i) starting at easting 250000 and northing 5743000 of the Grid; and (ii) proceeding in a straight line to easting 250000 and northing 5868000 of the Grid; and (iii) proceeding in a straight line to easting 375000 and northing 5868000 of the Grid; and (iv) proceeding in a straight line to easting 375000 and northing 5743000 of the Grid; and (v) proceeding in a straight line to easting 250000 and northing 5743000 of the Grid.
104 Brisbane area
In this Schedule, the Brisbane area is the area located: (a) in Zone 56 of the Australian Map Grid; and (b) inside the boundary: (i) starting at easting 510000 and northing 6860000 of the Grid; and (ii) proceeding in a straight line to easting 450000 and northing 6965000 of the Grid; and (iii) proceeding in a straight line to easting 490000 and northing 7040000 of the Grid; and (iv) proceeding in a straight line to easting 515000 and northing 7020000 of the Grid; and (v) proceeding in a straight line to easting 570000 and northing 6880000 of the Grid; and (vi) proceeding in a straight line to easting 540000 and northing 6860000 of the Grid; and (vii) proceeding in a straight line to easting 510000 and northing 6860000 of the Grid.
105 Perth area
In this Schedule, the Perth area is the area located: (a) in Zone 50 of the Australian Map Grid; and (b) inside the boundary: (i) starting at easting 370000 and northing 6420000 of the Grid; and (ii) proceeding in a straight line to easting 370000 and northing 6490000 of the Grid; and (iii) proceeding in a straight line to easting 425000 and northing 6490000 of the Grid; and (iv) proceeding in a straight line to easting 425000 and northing 6420000 of the Grid; and (v) proceeding in a straight line to easting 370000 and northing 6420000 of the Grid.
106 Adelaide area
In this Schedule, the Adelaide area is the area located: (a) in Zone 54 of the Australian Map Grid; and (b) inside the boundary: (i) starting at easting 260000 and northing 6102250 of the Grid; and (ii) proceeding in a straight line to easting 260000 and northing 6162250 of the Grid; and (iii) proceeding in a straight line to easting 313000 and northing 6162250 of the Grid; and (iv) proceeding in a straight line to easting 313000 and northing 6102250 of the Grid; and (v) proceeding in a straight line to easting 260000 and northing 6102250 of the Grid.
107 Newcastle area
In this Schedule, the Newcastle area is the area located: (a) in Zone 56 of the Australian Map Grid; and (b) inside the boundary: (i) starting at easting 325000 and northing 6355000 of the Grid; and (ii) proceeding in a straight line to easting 378000 and northing 6403000 of the Grid; and (iii) proceeding in a straight line to easting 410000 and northing 6381000 of the Grid; and (iv) proceeding in a straight line to easting 441000 and northing 6381000 of the Grid; and (v) proceeding in a straight line to easting 391000 and northing 6307000 of the Grid; and (vi) proceeding in a straight line to easting 325000 and northing 6355000 of the Grid.
108 East Australia low density area
In this Schedule, the East Australia low density area is the area located: (a) in Zones 53, 54, 55 and 56 of the Australian Map Grid; and (b) inside the boundary: (i) starting in Zone 55 at easting 285979 and northing 8230029 of the Grid; and (ii) proceeding in a straight line in Zone 55 to easting 289466 and northing 7897969 of the Grid; and (iii) proceeding in a straight line in Zone 55 to easting 394745 and northing 7898866 of the Grid; and (iv) proceeding in a straight line in Zone 55 to easting 395390 and northing 7788199 of the Grid; and (v) proceeding in a straight line in Zone 55 to easting 552303 and northing 7788433 of the Grid; and (vi) proceeding in a straight line in Zone 55 to easting 551965 and northing 7677763 of the Grid; and (vii) proceeding in a straight line in
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