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Radiocommunications (Spectrum Licence Tax) Act 1997
6Imposition of tax
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6 Imposition of tax
(1) If a spectrum licence is in force on the initial holding date for the licence, tax is imposed on the initial holding date for the licence. (2) If: (a) a spectrum licence is in force on a particular anniversary of the initial holding date for the licence; and (b) the anniversary occurs after the commencement of this section; tax is imposed on that anniversary of the initial holding date for the licence. (3) This section applies to a spectrum licence even if the licence came into force before the commencement of this section.