4.1Definitions for Part 4

4.1 Definitions for Part 4

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.