Part 4

Part 1—Preliminary

1.1 Name of Determination

This Determination is the Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2).

1.2 Commencement

This Determination commences on 1 December 2003.

1.3 Definitions—the Dictionary

(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.

Part 2—Working out receiver licence tax

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.

2.2 Working out 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.

Part 3—Revocation of Radiocommunications (Receiver Licence Tax) Determination 2003

3.1 Radiocommunications (Receiver Licence Tax) Determination 2003—revocation

The Radiocommunications (Receiver Licence Tax) Determination 2003 is revoked.

Part 4 Transitional arrangements relating to Radiocommunications (Receiver Licence Tax) Amendment Determination 2013

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.

(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.