Radiocommunications Taxes Collection Act 1983

The Act defines three central terms in section 4. An instrument means a licence or a permit. Tax means apparatus licence tax or spectrum licence tax. Initial holding date has the same meaning as in the Radiocommunications (Spectrum Licence Tax) Act 1997, so the definition of that date sits outside this Act. It is not repeated in this Act. A person must locate it in the tax-imposing Act.

Apparatus licence tax and spectrum licence tax are conceptually distinct in both imposition and timing. Apparatus licence tax attaches to the issue of an instrument, to the anniversary of the day the instrument came into force, or to the holding of the instrument on that anniversary and 60 days after it. The Act does not define what constitutes the issue of an instrument for these purposes, but section 5 incorporates Part 1.4 of the Radiocommunications Act 1992, which contains provisions about when a licence is issued and when it comes into force. Spectrum licence tax attaches to the initial holding date and to anniversaries of that date. The key timing difference is the 60-day payment window for spectrum licence tax, whereas apparatus licence tax on issue is payable immediately on issue.

The Act introduces a concept of association for transmitter licences and commercial broadcasting licences through section 4A. It provides that whether a transmitter licence is associated with a commercial broadcasting licence is determined in the same manner as under the Commercial Broadcasting (Tax) Act 2017. This prevents inconsistency in the association test between two taxing regimes. The practical significance is that only transmitter licences associated with commercial broadcasting licences qualify for the transitional refund provisions in sections 10C and 10D. The association test itself is not contained in this Act, so a person must inspect the Commercial Broadcasting (Tax) Act 2017 to determine whether their licence meets the criterion.

The refund provisions in sections 10C and 10D use specific formulas that require a person to calculate days in particular periods. The formulas tie refund amounts to the proportion of the licence period that falls after 1 July 2017. For the refund of tax imposed on issue under section 10C, the formula compares days in the post-1 July 2017 period to days in the total period of the transmitter licence. For the refund of anniversary tax under section 10D, the formula compares days in the post-1 July 2017 period to days in the post-anniversary period. Those provisions also direct a person to disregard Division 6 of Part 3.3 of the Radiocommunications Act 1992 and Part 10 of the Broadcasting Services Act 1992 when working out the period of a transmitter licence. This means the statutory provisions that might otherwise extend or vary a licence duration are to be ignored for refund calculation purposes.

The penalty regime in section 7A gives the ACMA power to determine penalties by legislative instrument. The Act does not specify a penalty rate, a formula, or a maximum amount. The entire substantive penalty regime is delegated to the ACMA's discretion, subject only to the requirement that the determination be in writing and be a legislative instrument. This means parliamentary scrutiny through disallowance procedures applies, but no court or tribunal need approve the penalty terms. The overpayment of penalty is refundable under subsection 7A(1B), but the Act does not provide interest on delayed refunds.

The exemption power in section 8 is also entirely delegated. The regulations may exempt classes of persons from apparatus licence tax for classes of instruments or from spectrum licence tax for classes of spectrum licences. There is no provision for individual exemptions. A person who does not fall within a class specified in the regulations cannot obtain an exemption unless the regulations are amended. The exemption power is permissive: the regulations may exempt, but they are not required to exempt any class.

The Act directly affects any person or entity that holds a licence or permit under the Radiocommunications Act 1992. This includes commercial broadcasters, telecommunications carriers, spectrum licensees in the satellite and terrestrial fixed services, amateur radio operators, and any other party who requires a radiocommunications licence from the ACMA. The Act does not distinguish between large corporate operators and individual hobbyists: the holder of the instrument is the liable person regardless of whether the licence is for a massive spectrum allocation or a small handheld device. However, the amount of tax payable is governed by separate taxing Acts, not by this collection Act.

Statutory corporations are explicitly affected by section 9. The Act overrides any earlier Commonwealth law that might have granted a government-owned corporation an immunity from tax. This includes entities such as the Australian Broadcasting Corporation, the Special Broadcasting Service, and any authority established under a Territory law. The only relief available is through a regulation made under section 8. A statutory corporation cannot rely on its enabling legislation to argue that it is exempt from apparatus licence tax or spectrum licence tax.

Commercial broadcasters with transmitter licences issued before 1 July 2017 are a specific affected group because of the transitional refund provisions in sections 10C and 10D. Those provisions create a right to a pro-rata refund of tax paid on issue or on certain anniversaries. The refund only applies if the transmitter licence is associated with a commercial broadcasting licence. The association test is cross-referenced to the Commercial Broadcasting (Tax) Act 2017. A commercial broadcaster that does not meet that test receives no transitional refund under this Act.

The ACMA is the central administrative actor under the Act. It is responsible for receiving and refunding payments, making penalty determinations, entering collection arrangements with third parties, and exercising set-off powers. The ACMA acts on behalf of the Commonwealth when refunding overpayments and penalties. The Act does not give the ACMA discretion to waive tax that is due; the only power to remit or refund tax outside the specific provisions is found in regulations made under section 11(2)(b), which may provide for remission or refund in specified circumstances. This is a significant constraint: the ACMA cannot forgive tax that is lawfully payable unless a regulation authorises it.

The Act also affects third-party collection agents. Section 10A permits the ACMA to enter arrangements under which other persons or bodies may receive tax payments on the Commonwealth's behalf. This allows the ACMA to outsource the collection function to banks, payment processors, or other intermediaries. Those agents act on behalf of the Commonwealth when receiving payment, but the Act does not impose any liability on them for unpaid tax. The holder or licensee remains the primary debtor.

Practitioners advising clients who hold radiocommunications licences need to be aware that this Act creates separate payment deadlines for apparatus licence tax and spectrum licence tax. A failure to pay by the correct due date triggers the penalty determination power in section 7A. The penalty is not set by statute; it is set by an ACMA determination that may be changed at any time by legislative instrument. This creates compliance risk that is not fixed at the time of licence acquisition.

The primary duty is the obligation to pay tax by the due date specified in section 7. The Act imposes four distinct payment timelines for apparatus licence tax. Tax on the issue of an instrument is payable immediately on issue under subsection 7(1). Tax on the anniversary of the day the instrument came into force is payable on that anniversary under subsection 7(2). Tax on the holding of an instrument on that anniversary is payable on that anniversary under subsection 7(3). Tax on the holding of an instrument 60 days after the anniversary is payable the day after that 60-day period ends under subsection 7(4). This means a holder of an apparatus licence may have multiple payment obligations arising on different dates depending on the category of tax imposed by the relevant taxing Act.

For spectrum licence tax, the duty to pay arises 60 days after the initial holding date under subsection 7(5), and 60 days after each anniversary of the initial holding date under subsection 7(6). The 60-day window is a statutory grace period, but the Act does not provide a mechanism for extension. If the 60th day falls on a weekend or public holiday, the Act does not state whether payment is due the next business day. General Commonwealth law on time computation would apply, but the Act does not address it.

The right to a refund of overpaid tax is established by section 10B. This is a general right that applies to any overpayment, not just the transitional transmitter licence refunds. The ACMA must refund on behalf of the Commonwealth. However, the Act does not set a time limit for the ACMA to process the refund and does not provide for interest on delayed refunds. The right is enforceable as a debt if the ACMA refuses to refund, but the Act does not create a statutory cause of action for the refund: it says the overpayment is to be refunded, which implies a duty rather than a discretion.

The transitional refund rights in sections 10C and 10D are limited to specific circumstances. The person must have held a transmitter licence issued under section 100 or 102 of the Radiocommunications Act 1992 before 1 July 2017. The licence must have been in force at the start of 1 July 2017. The licence must be associated with a commercial broadcasting licence. The tax must have been paid under specified subsections of the Radiocommunications (Transmitter Licence Tax) Act 1983. The refund is calculated by formula and is a pro-rata amount based on the portion of the licence period after 1 July 2017. These provisions are transitional, meaning they will cease to be relevant as older licences expire or are renewed.

The right to set-off under section 10E is discretionary, not mandatory. The ACMA may set off a refund against interim tax payable. This means the ACMA is not obliged to perform the set-off. A person who has a refund due and also owes interim tax cannot demand set-off; they must request it, and the ACMA may decide to apply it or may simply pay the refund and separately demand the interim tax. This creates cash flow uncertainty for licensees who expect automatic offset.

The right to an exemption exists only through regulations. Section 8 permits the regulations to exempt classes of persons from apparatus licence tax or spectrum licence tax. There is no individual application process for exemption. A person who does not fall within a specified class cannot obtain exemption unless the class is expanded. Practitioners should check the Radiocommunications Taxes Collection Regulations (if any) to see whether their client's class is listed.

The Act gives the ACMA the right to recover unpaid tax as a debt due to the Commonwealth under section 10. This is a straightforward enforcement mechanism that avoids the need for criminal proceedings. The debt can be recovered in a court of competent jurisdiction. The Act does not provide a limitation period for recovery, so general Commonwealth debt recovery periods would apply.

The Act does not impose a fixed penalty rate for late payment. Instead, section 7A gives the ACMA power to make determinations in writing for the penalty payable by the holder of an instrument for unpaid apparatus licence tax and by the licensee for unpaid spectrum licence tax. The determination is a legislative instrument, which means it is subject to disallowance by either House of Parliament under the Legislation Act 2003. However, the determination takes effect from the date specified in it unless it is disallowed. This means the ACMA can change penalty rates and structures without amending the Act itself.

The penalty determination power is broad. The Act does not limit the ACMA to a particular formula, rate, or maximum amount. The only constraints are that the determination must be in writing, must relate to tax that remains unpaid after the due day, and must be a legislative instrument. There is no requirement for the ACMA to consult before making the determination, no requirement to publish reasons, and no requirement to index the penalty to any benchmark rate. The ACMA could theoretically set a penalty of 100 per cent of the unpaid tax, or a daily compounding rate, provided the determination is properly made.

Overpayment of penalty is refundable under subsection 7A(1B). This provision applies if a person pays more penalty than was properly due. The ACMA must refund the overpayment on behalf of the Commonwealth. The Act does not provide for interest on the overpaid penalty. If the ACMA incorrectly assesses a penalty that is higher than the determination authorises, the overpayment is refundable, but the person bears the cost of the funds held by the Commonwealth during the period of error.

Enforcement of unpaid tax is through debt recovery under section 10. The Commonwealth can sue for the amount of tax that is due as a debt. This is a civil remedy, not a criminal penalty. The Commonwealth does not need to prove fault, negligence, or intention. It only needs to establish that the tax was due, that the due date passed, and that payment was not made. The court has no discretion to reduce the amount of tax due, although it may have discretion on costs. The Act does not give the court any power to waive or remit the tax or the penalty.

The interaction between the penalty determination and debt recovery is important. The penalty is imposed by the ACMA under section 7A. If the person does not pay the penalty, the Commonwealth can recover the penalty as a debt under section 10. The Act does not require the ACMA to issue a penalty notice before suing. However, because the penalty is created by a legislative instrument, the Commonwealth must be able to show that the penalty amount was validly determined in accordance with that instrument. If the ACMA attempts to recover a penalty that exceeds the rate set in the determination, the court may reduce it.

There is no criminal offence provision in this Act. A person who fails to pay tax on time does not commit an offence. The only consequence is the accrual of a debt and the potential penalty under the ACMA's determination. This is in contrast to some other tax collection statutes that create offences for failure to pay or for making false statements. The Act relies entirely on civil debt recovery and administrative penalties.

The Act does not provide for the suspension or cancellation of a licence for non-payment of tax. Those powers would be found in the Radiocommunications Act 1992. The Radiocommunications Act may provide for licence suspension if a condition is breached, and non-payment of tax might constitute a breach of a licence condition if the licence is conditioned on payment. But this Act does not itself link non-payment to licence status.

Section 3 requires the Radiocommunications Act 1992 to be incorporated and read as one with this Act. This means the two Acts are to be treated as a single statute for interpretation purposes. Definitions, provisions about licence validity, and administrative powers in the Radiocommunications Act 1992 are directly relevant to determining who is liable, when a licence is in force, and what constitutes an instrument. If the Radiocommunications Act 1992 is amended, the interpretation of this Act changes accordingly without the need for an amendment to this Act.

Section 5 applies Part 1.4 of the Radiocommunications Act 1992 to this Act. Part 1.4 contains provisions about the application of that Act to the Crown, to Commonwealth places, and to external Territories. It also contains interpretative rules that govern how licences operate. By applying that Part, this Act ensures that the same rules about Crown immunity and territorial application apply to tax collection as apply to licence regulation. A person who is exempt from licence requirements under the Radiocommunications Act 1992 may not be exempt from tax if no regulation under section 8 of this Act provides an exemption.

Section 4 incorporates the definition of initial holding date from the Radiocommunications (Spectrum Licence Tax) Act 1997. This is a definitional cross-reference that saves the drafter from repeating the definition, but it means a practitioner must locate the current version of that Act to determine the initial holding date. If the Radiocommunications (Spectrum Licence Tax) Act 1997 is amended to change the definition, the change takes effect automatically for this Act.

Section 4A cross-references the Commercial Broadcasting (Tax) Act 2017 for the question of whether a transmitter licence is associated with a commercial broadcasting licence. This is a recent amendment that aligns the association test across two tax regimes. The cross-reference is to the manner of determination, not to the definition. The Commercial Broadcasting (Tax) Act 2017 likely contains a specific test for association that may involve factors such as ownership, control, or the use of the transmitter for broadcasting. A practitioner must examine that Act to determine whether a particular transmitter licence qualifies.

The refund provisions in sections 10C and 10D directly reference the Radiocommunications (Transmitter Licence Tax) Act 1983. The refund formulas in section 10C refer to tax imposed by subsection 6(1), (2), (3), (7) or (8) of that Act. Section 10D refers to tax imposed by subsection 6(3), (5), (8) or (11) of that Act. This means the refund rights are tied to specific tax categories that existed in that Act at the time of the transitional amendment. If the Radiocommunications (Transmitter Licence Tax) Act 1983 is amended to renumber or repeal those subsections, the refund provisions in this Act may become inoperative or ambiguous.

Sections 10C(3) and 10D(3) direct the reader to disregard Division 6 of Part 3.3 of the Radiocommunications Act 1992 and Part 10 of the Broadcasting Services Act 1992 when working out the period of a transmitter licence. Division 6 of Part 3.3 contains provisions about the duration and renewal of transmitter licences. Part 10 of the Broadcasting Services Act 1992 deals with spectrum planning and licence allocation. By requiring these provisions to be disregarded, the Act ensures that the refund calculation is based on the original licence period as issued, not on any extensions or variations that those provisions might otherwise create.

Section 9 overrides any law of the Commonwealth passed before the commencement of this Act that might exempt a statutory corporation from tax. This is a temporal override: it applies only to laws passed before the commencement. A law passed after the commencement could potentially exempt a statutory corporation from tax unless that later law is expressed to prevail over this Act. The provision is standard drafting to ensure that older charters or enabling Acts do not inadvertently shield government entities from tax.

The Act was passed in 1983 as the Radiocommunications Taxes Collection Act 1983. The original Act would have operated with the Radiocommunications Act 1983, which is the Act referred to in section 2 for commencement. The current text shows that the Radiocommunications Act 1992 has replaced the 1983 Act as the incorporated Act under section 3. This substitution occurred through an amendment that updated the reference to the current radiocommunications statute.

Section 4A was inserted after the original enactment. It refers to the Commercial Broadcasting (Tax) Act 2017, which places the insertion at or after 2017. The transitional refund provisions in sections 10C, 10D and 10E also use 1 July 2017 as the reference date, indicating that these provisions were added in or after 2017 to address the interaction between transmitter licence tax and the commercial broadcasting tax regime that commenced on that date.

Section 7A dealing with penalty determinations appears to have been inserted as part of a broader amendment that gave the ACMA explicit power to determine penalties by legislative instrument. The original Act may have relied on different penalty provisions. The current subsection 7A(1A) was inserted later to extend the penalty power to spectrum licence tax, which suggests the original penalty power only covered apparatus licence tax.

Section 9 was originally enacted as subsection 9(1) covering apparatus licence tax. Subsection 9(2) was added later to extend the override of statutory corporation immunity to spectrum licence tax. This likely occurred when spectrum licence tax was introduced, which was in 1997 under the Radiocommunications (Spectrum Licence Tax) Act 1997.

Sections 10A, 10B, 10C, 10D and 10E were inserted after the original enactment. Section 10A on collection arrangements and section 10B on refund of overpayments are general provisions that could have been added at any time. Sections 10C and 10D are transitional provisions tied to the 1 July 2017 tax changes for commercial broadcasting. Section 10E on set-off is likely contemporaneous with those provisions.

The Act does not contain a table of amendments or a note listing amendment history. The text provided shows only the current version. Any amendment history would need to be traced through the Federal Register of Legislation. The absence of amendment history in the source text means that practitioners must verify the current version of each cross-referenced Act and regulation.

The source text does not refer to any litigation. There are no cases cited in the Act, no notes referencing judicial interpretation, and no incorporated judgments. This is consistent with the Act's nature as a procedural collection statute. Most disputes involving radiocommunications taxes would likely arise under the separate taxing Acts or under the Radiocommunications Act 1992, not under this collection Act.

The Act's key provisions that could generate litigation include the recovery of tax as a debt under section 10, the validity of penalty determinations under section 7A, the scope of the exemption power under section 8, and the refund formulas under sections 10C and 10D. A challenge to a penalty determination could argue that the ACMA exceeded its delegated power by imposing a penalty that is punitive rather than compensatory, or that the determination was not properly made as a legislative instrument. A challenge to a debt recovery action could argue that the tax was not due because the licence was not validly issued or because the person was not the holder of the instrument at the relevant time.

The Act's incorporation of the Radiocommunications Act 1992 under section 3 means that any dispute requiring interpretation of that Act could become relevant to tax liability. For example, if a licence is cancelled retrospectively under the Radiocommunications Act 1992, the person might argue that no tax was payable for the period after cancellation. The court would need to interpret both Acts together.

Because the penalty determination is a legislative instrument, it is subject to disallowance and to judicial review under the Administrative Decisions (Judicial Review) Act 1977. A person could challenge the determination as unreasonable, procedurally invalid, or beyond power. However, the Act does not require the ACMA to consider individual circumstances before imposing a penalty, so a person cannot argue that the ACMA should have exercised discretion in their favour.

The transitional refund provisions have limited scope and a defined temporal window. Litigation would likely be confined to disputes about whether a particular transmitter licence is associated with a commercial broadcasting licence under the Commercial Broadcasting (Tax) Act 2017, or about how the period of the licence is calculated when Division 6 of Part 3.3 of the Radiocommunications Act 1992 is disregarded.

No constitutional challenges are mentioned in the source text. The Act is a valid exercise of the Commonwealth's taxation power under section 51(ii) of the Constitution. The collection of tax is incidental to the imposition of tax, so the Act would likely be upheld as constitutional.

The 60-day payment window for spectrum licence tax under subsections 7(5) and 7(6) is not a grace period before enforcement begins; it is the due date. Tax is payable 60 days after the initial holding date or anniversary. If the 60th day falls on a Saturday, Sunday or public holiday, the Act does not state that payment is due the next business day. General Commonwealth interpretation rules would indicate that payment is due on that calendar day, and any delay past midnight means the tax is unpaid after the due day, triggering the penalty determination power.

The penalty determination power in section 7A is completely delegated. There is no statutory cap, no reference to the general interest charge under the tax law, and no requirement for the ACMA to align with any benchmark rate. The ACMA can change the penalty rate by legislative instrument without amending the Act. A person who assumes the penalty will be similar to the general interest charge under the Taxation Administration Act 1953 may be caught out if the ACMA adopts a higher rate.

Exemptions are class-based only. Section 8 permits the regulations to exempt classes of persons from apparatus licence tax or spectrum licence tax. There is no individual exemption power. A person who has a unique circumstance cannot apply for an individual waiver. The only avenue is to lobby for a regulation amendment. This is a rigid system that does not accommodate hardship, administrative error, or unusual licensing arrangements.

The set-off provision in section 10E is discretionary. The ACMA may set off a refund against interim tax payable, but it is not required to. A person who expects automatic set-off may find that the ACMA has paid the refund and separately demanded the interim tax, creating a cash flow problem. The person cannot compel set-off. The provision gives the ACMA an administrative convenience, not a right to the licensee.

The definition of instrument in section 4 is broad. It includes any licence or permit. A permit issued under the Radiocommunications Act 1992 for a short-term event or experimental use is an instrument for the purposes of this Act. The holder of that permit is liable for apparatus licence tax on issue if the taxing Act imposes it. A person who obtains a permit may not realise that tax collection obligations attach.

Statutory corporations are explicitly captured by section 9. This overrides any earlier law that might have provided immunity. A statutory corporation formed before 1983 that relied on its enabling Act for tax immunity lost that immunity on commencement of this Act. A statutory corporation formed after commencement cannot rely on its enabling Act unless that Act expressly overrides this Act. This is a trap for entities that assume government ownership confers tax exemption.

The transitional refund provisions in sections 10C and 10D apply only to transmitter licences issued under section 100 or 102 of the Radiocommunications Act 1992 before 1 July 2017. Licences issued after that date do not qualify. Licences issued under other provisions of the Radiocommunications Act do not qualify. The refund is also conditional on the licence being associated with a commercial broadcasting licence. A transmitter licence used solely for a narrowcasting service or for a community broadcasting service does not qualify even if it was issued before 1 July 2017.

The refund formulas in sections 10C and 10D require the person to disregard Division 6 of Part 3.3 of the Radiocommunications Act 1992 and Part 10 of the Broadcasting Services Act 1992 when working out the licence period. These provisions might otherwise extend the licence period or modify its expiry date. By requiring them to be disregarded, the Act ensures the refund calculation uses the original unadjusted licence period. A person who assumes the licence period includes extensions under those provisions will overestimate the refund.

The ACMA can enter collection arrangements with third parties under section 10A. If a person pays tax to a third-party agent who fails to pass it to the ACMA, the person may still owe the tax to the Commonwealth. The Act does not state that payment to an authorised agent discharges the debt. The person bears the risk of the agent's default. The only protection is if the arrangement between the ACMA and the agent makes payment to the agent equivalent to payment to the Commonwealth, but the Act does not mandate that protection.

The first step for any person who holds a radiocommunications licence is to identify which category of tax applies to each licence they hold. Apparatus licence tax and spectrum licence tax have different due dates, different payment periods, and different penalty regimes. A person who holds both types of licences must track them separately. The instrument type and the taxing Act that applies to it will determine the category.

The second step is to determine the due date for each tax. For apparatus licence tax on the issue of an instrument, the due date is the issue date. For apparatus licence tax on an anniversary, the due date is that anniversary. For apparatus licence tax on holding 60 days after the anniversary, the due date is the day after that 60-day period. For spectrum licence tax, the due date is 60 days after the initial holding date or 60 days after each anniversary. These dates should be recorded in a compliance calendar. A calendar that uses only one rule for all licences will produce errors.

The third step is to ensure payment is made by the due date. The Act does not specify the method of payment. Section 11(2)(a) permits regulations to prescribe the manner of payment. Practitioners should check the current regulations to determine whether electronic payment, cheque, or other methods are accepted. If the ACMA has entered an arrangement with a third-party collection agent under section 10A, payment should be made to that agent in accordance with the arrangement. However, the person should ensure that payment to an agent discharges the obligation, because the Act does not guarantee that.

The fourth step is to monitor for penalty determinations made by the ACMA under section 7A. The penalty is set by legislative instrument, which is published on the Federal Register of Legislation. A person should check the current determination at least quarterly, because the ACMA can change the rate without notice. A person who assumes the penalty rate remains static from year to year may face a higher penalty than budgeted.

The fifth step is to check whether any exemption applies under the regulations made under section 8. The regulations may exempt classes of persons from apparatus licence tax or spectrum licence tax. A person who believes they fall within an exempt class should confirm that the exemption is current and that they meet all conditions. A person who does not fall within an exempt class cannot obtain an individual exemption.

The sixth step is to track overpayments. If a person pays more tax than is due, they are entitled to a refund under section 10B. The refund must be requested from the ACMA. The Act does not require the ACMA to refund automatically. A person should review their payment records annually and request a refund if an overpayment is identified. The same applies to penalty overpayments under subsection 7A(1B).

The seventh step applies only to persons who hold a transmitter licence issued before 1 July 2017 under section 100 or 102 of the Radiocommunications Act 1992 and associated with a commercial broadcasting licence. Those persons should calculate their entitlement to a pro-rata refund under sections 10C and 10D. The refund is calculated by formula and must be requested from the ACMA. The Act does not require automatic refund. A person who does not apply may miss the refund entirely.

The eighth step is to consider set-off. If a person has an amount of interim tax payable and also has a refund due under section 10B, 10C or 10D, they can request the ACMA to set off the refund against the interim tax. The set-off is discretionary under section 10E. A person should make the request in writing and ask for confirmation that the set-off has been applied. Relying on an automatic set-off is risky.

The ninth step is to ensure that the person understands the incorporation of the Radiocommunications Act 1992. Questions about whether a licence is in force, who holds it, and what its period is are determined by that Act. If that Act is amended, the effect on tax liability changes without any amendment to this Act. A person should monitor amendments to the Radiocommunications Act 1992 as part of their tax compliance process.

The tenth step is to ensure that any refund application for transmitter licence tax complies with the requirement to disregard Division 6 of Part 3.3 of the Radiocommunications Act 1992 and Part 10 of the Broadcasting Services Act 1992 when working out the licence period. A person who uses the actual licence period including any statutory extensions will miscalculate the refund. The refund formula assumes the original unadjusted period.

The eleventh step applies to statutory corporations. They cannot rely on their enabling legislation to claim immunity from tax. Any such corporation should budget for apparatus licence tax and spectrum licence tax unless a regulation under section 8 specifically exempts it. A statutory corporation that has historically not paid tax should not assume the exemption continues.