10DPro‑rata refund of tax imposed on the anniversary of the day a transmitter licence came into force

#### 10D Pro‑rata refund of tax imposed on the anniversary of the day a transmitter licence came into force (1) If: (a) a transmitter licence was issued to a person under section 100 or 102 of the Radiocommunications Act 1992 before 1 July 2017; and (b) the transmitter licence is associated with a commercial broadcasting licence; and (c) the transmitter licence was in force at the start of 1 July 2017; and (d) tax was imposed by subsection 6(3) or (8) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the anniversary of the day the transmitter licence came into force that occurred during the financial year ending on 30 June 2017; and (e) the person has paid the tax; the amount worked out using the following formula must be refunded by the ACMA on behalf of the Commonwealth:  where: > days in post‑1 July 2017 period means the number of days in the period: (a) beginning at the start of 1 July 2017; and (b) ending at whichever is the earlier of the following: (i) the end of the anniversary of the day the transmitter licence came into force that occurs during the financial year ending on 30 June 2018; (ii) the end of the period of the transmitter licence. > post‑anniversary period means the number of days in the period: (a) beginning at the start of the anniversary mentioned in paragraph (d); and (b) ending at whichever is the earlier of the following: (i) the end of the anniversary of the day the transmitter licence came into force that occurs during the financial year ending on 30 June 2018; (ii) the end of the period of the transmitter licence. (2) If: (a) a transmitter licence was issued to a person under section 100 or 102 of the Radiocommunications Act 1992 before 1 July 2017; and (b) the transmitter licence is associated with a commercial broadcasting licence; and (c) the transmitter licence was in force at the start of 1 July 2017; and (d) tax was imposed by subsection 6(5) or (11) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the holding of the transmitter licence on an anniversary of the day the transmitter licence came into force that occurred before 1 July 2017; and (e) the person has paid the tax; the amount worked out using the following formula must be refunded by the ACMA on behalf of the Commonwealth:  where: > days in post‑1 July 2017 period means the number of days in the period: (a) beginning at the start of 1 July 2017; and (b) ending at the end of the period of the transmitter licence. > post‑anniversary period means the number of days in the period: (a) beginning at the start of the anniversary mentioned in paragraph (d); and (b) ending at the end of the period of the transmitter licence. (3) For the purposes of this section, disregard: (a) Division 6 of Part 3.3 of the Radiocommunications Act 1992; and (b) Part 10 of the Broadcasting Services Act 1992; in working out the period of a transmitter licence. > Note 1: See subsection 103(2) of the Radiocommunications Act 1992, which deals with the duration of transmitter licences issued under section 100 of that Act. > Note 2: See subsection 103(4A) of the Radiocommunications Act 1992, which deals with the duration of transmitter licences issued under section 102 of that Act.