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Radiocommunications Taxes Collection Act 1983
6By whom tax payable
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#### 6 By whom tax payable
(1) The apparatus licence tax on the issue, the anniversary of the issue or the holding of an instrument is payable by the holder of the instrument.
(2) The spectrum licence tax on the initial holding date for a spectrum licence, or on an anniversary of the initial holding date for a spectrum licence, is payable by the licensee.