2.1Using Schedules 1, 2 and 3

2.1 Using Schedules 1, 2 and 3

(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.