Part 1
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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This instrument sets out exactly how transmitter‑licence tax is calculated: it defines geographic ‘area density’ zones (by map‑grid coordinates), provides detailed per‑frequency and per‑area annual rates in tables, and prescribes modifiers (bandwidth multiplication, low‑power and space discounts, minimums, rounding, and eligible‑person discounts). It also sets payment methods (full or instalments) and transitional rules for the 2013 amendment. It affects anyone who holds or applies for radiocommunications transmitter licences because those licence features determine who pays and how much tax is payable.
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Direct links to the current provisions in Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2).
This Determination is the Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2).
This Determination commences on 1 December 2003.
(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; or (d) the Telecommunications Act 1997. (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.
This Determination is the Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2).
This Determination commences on 1 December 2003.
(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; or (d) the Telecommunications Act 1997. (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.
(1) Schedule 1 sets out the area densities to be used in working out transmitter licence tax. (2) Schedule 2 explains the annual amounts that are used to work out transmitter licence tax.
Note 1: Each Part of Schedule 2 identifies the types of transmitter 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 transmitter and whether the licensee is an eligible person.
(3) Schedule 3 explains how to use the annual amounts to work out the amount of transmitter licence tax for a particular licence period.
To work out an amount of transmitter 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 transmitter licence tax for the licence; and (c) use Schedule 3 to work out the amount of transmitter licence tax for the period of the licence.
Note: Item 102 of Schedule 3 sets out arrangements to round amounts of transmitter licence tax under that Schedule.
The Radiocommunications (Transmitter Licence Tax) Determination 2003 is revoked.
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 (Transmitter Licence Tax) Amendment Determination 2013.
pre‑amendment Determination means this Determination as in force immediately before the commencement of the 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 transmitter 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 transmitter 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 transmitter 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 transmitter 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 transmitter 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 transmitter licence tax.
(4) If:
(a) apparatus licence tax is imposed on the issue of a transmitter 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 transmitter licence tax.
(5) If:
(a) apparatus licence tax is imposed on the anniversary of the day on which a transmitter 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 transmitter licence tax.
(6) If:
(a) apparatus licence tax is imposed on the holding of a transmitter 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 transmitter licence tax.
(1) Schedule 1 sets out the area densities to be used in working out transmitter licence tax. (2) Schedule 2 explains the annual amounts that are used to work out transmitter licence tax.
Note 1: Each Part of Schedule 2 identifies the types of transmitter 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 transmitter and whether the licensee is an eligible person.
(3) Schedule 3 explains how to use the annual amounts to work out the amount of transmitter licence tax for a particular licence period.
To work out an amount of transmitter 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 transmitter licence tax for the licence; and (c) use Schedule 3 to work out the amount of transmitter licence tax for the period of the licence.
Note: Item 102 of Schedule 3 sets out arrangements to round amounts of transmitter licence tax under that Schedule.
The Radiocommunications (Transmitter Licence Tax) Determination 2003 is revoked.
This Determination is the Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2).
This Determination commences on 1 December 2003.
(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; or (d) the Telecommunications Act 1997. (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.
(1) Schedule 1 sets out the area densities to be used in working out transmitter licence tax. (2) Schedule 2 explains the annual amounts that are used to work out transmitter licence tax.
Note 1: Each Part of Schedule 2 identifies the types of transmitter 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 transmitter and whether the licensee is an eligible person.
(3) Schedule 3 explains how to use the annual amounts to work out the amount of transmitter licence tax for a particular licence period.
To work out an amount of transmitter 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 transmitter licence tax for the licence; and (c) use Schedule 3 to work out the amount of transmitter licence tax for the period of the licence.
Note: Item 102 of Schedule 3 sets out arrangements to round amounts of transmitter licence tax under that Schedule.
The Radiocommunications (Transmitter Licence Tax) Determination 2003 is revoked.
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 (Transmitter Licence Tax) Amendment Determination 2013.
pre‑amendment Determination means this Determination as in force immediately before the commencement of the 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 transmitter 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 transmitter 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 transmitter 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 transmitter 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 transmitter 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 transmitter licence tax.
(4) If:
(a) apparatus licence tax is imposed on the issue of a transmitter 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 transmitter licence tax.
(5) If:
(a) apparatus licence tax is imposed on the anniversary of the day on which a transmitter 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 transmitter licence tax.
(6) If:
(a) apparatus licence tax is imposed on the holding of a transmitter 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 transmitter licence tax.
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 (Transmitter Licence Tax) Amendment Determination 2013.
pre‑amendment Determination means this Determination as in force immediately before the commencement of the 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 transmitter 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 transmitter 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 transmitter 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 transmitter 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 transmitter 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 transmitter licence tax.
(4) If:
(a) apparatus licence tax is imposed on the issue of a transmitter 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 transmitter licence tax.
(5) If:
(a) apparatus licence tax is imposed on the anniversary of the day on which a transmitter 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 transmitter licence tax.
(6) If:
(a) apparatus licence tax is imposed on the holding of a transmitter 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 transmitter licence tax.
401A Annual amount of tax for spectrum access
(1) If: (a) a spectrum access under a licence referred to in Part 2, 3 or 4 of this Schedule authorises the operation of a radiocommunications transmitter on a frequency within either of the following frequency ranges: (i) 452.5‑453 MHz; (ii) 462‑462.5 MHz; and (b) in the period starting on the variation day and ending on 31 December 2011 all the following conditions are met: (i) the holder of the licence surrenders the licence; (ii) the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications transmitter on either of the following terms: (A) the transmitter would operate on a frequency within a frequency range in paragraph (a) for a period ending within 6 months after the day the new licence is issued, and on a frequency within the frequency range 440‑450 MHz or 469.9875‑520 MHz for a period ending no later than 31 December 2015; or (B) the transmitter would operate on a frequency within the frequency range 440‑450 MHz or 469.9875‑520 MHz for a period ending no later than 31 December 2015; (iii) the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and (iv) the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence; the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 202, 302 or 402 (as the case may be) divided by 2. (2) If: (a) a spectrum access under a licence referred to in Part 2, 3 or 4 of this Schedule authorises the operation of a radiocommunications transmitter on a frequency within the frequency range 469.4875‑469.9875 MHz; and (b) in the period starting on the variation day and ending on 31 December 2011 all the following conditions are met: (i) the holder of the licence surrenders the licence; (ii) the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications transmitter on either of the following terms: (A) the transmitter would operate on a frequency within a frequency range in paragraph (a) for a period ending within 6 months after the day the new licence is issued, and on a frequency within the frequency range 462‑462.5 MHz or 469.9875‑520 MHz for a period ending no later than 31 December 2015; or (B) the transmitter would operate on a frequency within the frequency range 462‑462.5 MHz or 469.9875‑520 MHz for a period ending no later than 31 December 2015; (iii) the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and (iv) the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence; the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 202, 302 or 402 (as the case may be) divided by 2. (3) If: (a) a spectrum access under a licence referred to in Part 2, 3 or 4 of this Schedule authorises the operation of a radiocommunications transmitter on a frequency within either of the following frequency ranges: (i) 453‑457.50625 MHz; (ii) 462.5‑467.50625 MHz; and (b) the licence is used for government purposes; and (c) in the period starting on the variation day and ending on 31 December 2013 all the following conditions are met: (i) the holder of the licence surrenders the licence; (ii) the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications transmitter on either of the following terms: (A) the transmitter would operate on a frequency within a frequency range in paragraph (a) for a period ending within 6 months after the day the new licence is issued or no later than 30 June 2014, whichever is the sooner, and on a frequency within a frequency range in the harmonised government band for a period ending no later than 31 December 2015; or (B) the transmitter would operate on a frequency within a frequency range in the harmonised government band for a period ending no later than 31 December 2015; (iii) the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and (iv) the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence; the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 202, 302 or 402 (as the case may be) divided by 2. (4) If: (a) a spectrum access under a licence referred to in Part 2, 3 or 4 of this Schedule authorises the operation of a radiocommunications transmitter on a frequency within either of the following frequency ranges: (i) 457.50625‑459.9875 MHz; (ii) 467.50625‑469.4875 MHz; and (b) the licence is used for purposes other than government purposes; and (c) in the period starting on the variation day and ending on 31 December 2013 all the following conditions are met: (i) the holder of the licence surrenders the licence; (ii) the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications transmitter on either of the following terms: (A) the transmitter would operate on a frequency within a frequency range in paragraph (a) for a period ending within 6 months after the day the new licence is issued or no later than 30 June 2014, whichever is the sooner, and on a frequency within a frequency range not in the harmonised government band for a period ending no later than 31 December 2015; or (B) the transmitter would operate on a frequency within a frequency range not in the harmonised government band for a period ending no later than 31 December 2015; (iii) the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and (iv) the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence; the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 202, 302 or 402 (as the case may be) divided by 2. (5) If: (a) a spectrum access under a licence referred to in Part 2, 3 or 4 of this Schedule authorises the operation of a radiocommunications transmitter on a frequency that is not in the harmonised government band or any of the following frequency ranges: (i) 452.5‑457.50625 MHz; and (ii) 462‑467.50625 MHz. (b) the licence is used for government purposes; and (c) in the period starting on the variation day and ending on 31 December 2014 all the following conditions are met: (i) the holder of the licence surrenders the licence; (ii) the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications transmitter on either of the following terms: (A) the transmitter would operate on a frequency within a frequency range not in the harmonised government band for a period ending within 6 months after the day the new licence is issued or no later than 30 June 2015, whichever is the sooner, and on a frequency within a frequency range in the harmonised government band for a period ending no later than 31 December 2015; or (B) the transmitter would operate on a frequency within a frequency range in the harmonised government band for a period ending no later than 31 December 2015; (iii) the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and (iv) the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence; the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 202, 302 or 402 (as the case may be) divided by 2. (6) If: (a) a spectrum access under a licence referred to in Part 2, 3 or 4 of this Schedule authorises the operation of a radiocommunications transmitter on a frequency within any frequency range in the harmonised government band, other than any of the following frequency ranges: (i) 457.50625‑459.9875 MHz; and (ii) 467.50625‑469.9875 MHz. (b) the licence is used for purposes other than government purposes; and (c) in the period starting on the variation day and ending on 31 December 2014 all the following conditions are met: (i) the holder of the licence surrenders the licence; (ii) the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications transmitter on either of the following terms: (A) the transmitter would operate on a frequency within any frequency range in the harmonised government band for a period ending within 6 months after the day the new licence is issued or no later than 30 June 2015, whichever is the sooner, and on a frequency within a frequency range not in the harmonised government band for a period ending no later than 31 December 2015; or (B) the transmitter would operate on a frequency within a frequency range not in the harmonised government band for a period ending no later than 31 December 2015; (iii) the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and (iv) the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence; the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 202, 302 or 402 (as the case may be) divided by 2.
501 Licences
This Part applies to a licence that relates to either or both of: (a) a point to multipoint station operating with a frequency greater than or equal to 960 MHz; and (b) a point to multipoint station operating with a frequency of less than 960 MHz.
502 Annual amount of tax for spectrum access
The amount of tax in respect of each spectrum access under the licence is the amount specified in Table 502 for the frequency range and area density type applicable to the spectrum access, multiplied by the bandwidth (in kHz) of the spectrum access.
Table 502
<table cellspacing="0" cellpadding="0" style="margin-left:5.4pt; border-collapse:collapse"><thead><tr><td rowspan="2" style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="page-break-inside:avoid"><span style="font-family:'Times New Roman', serif; font-size:10pt">Frequency range</span></p></td><td colspan="8" style="width:342.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="page-break-inside:avoid"><span style="font-family:'Times New Roman', serif; font-size:10pt">Amount ($)</span></p></td></tr><tr><td colspan="8" style="width:342.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="page-break-inside:avoid"><span style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; font-style:italic">Area density</span></p></td></tr><tr><td colspan="2" style="width:55.7pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="page-break-inside:avoid"><span style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; font-style:italic"></span></p></td><td style="width:57.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="text-align:right; page-break-inside:avoid"><span style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; font-style:italic">Australia wide</span></p></td><td style="width:57.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="text-align:right; page-break-inside:avoid"><span style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; font-style:italic">High density</span></p></td><td style="width:63.6pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="text-align:center; page-break-inside:avoid"><span style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; font-style:italic">Medium density</span></p></td><td colspan="2" style="width:57.55pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="text-align:right; page-break-inside:avoid"><span style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; font-style:italic">Low density</span></p></td><td colspan="2" style="width:63.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="text-align:right; page-break-inside:avoid"><span style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; font-style:italic">Remote density</span></p></td></tr></thead><tbody><tr><td colspan="8" style="width:408pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="page-break-inside:avoid"><span style="font-family:'Times New Roman', serif; font-size:10pt">MHz</span></p></td><td style="border-top:0.75pt solid #000000; vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-size:10pt">0–30</span></p></td><td colspan="2" style="width:57.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">81.5291</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">81.5291</span></p></td><td colspan="2" style="width:64.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">81.5291</span></p></td><td style="width:57.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">81.5291</span></p></td><td style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">56.1492</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>30–70</span></p></td><td colspan="2" style="width:57.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">184.1631</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">71.9307</span></p></td><td colspan="2" style="width:64.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">38.2611</span></p></td><td style="width:57.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">8.2568</span></p></td><td style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">2.8367</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>70–399.9</span></p></td><td colspan="2" style="width:57.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">188.9434</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">77.5424</span></p></td><td colspan="2" style="width:64.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">35.4835</span></p></td><td style="width:57.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">7.9545</span></p></td><td style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">2.7326</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>399.9–403</span></p></td><td colspan="2" style="width:57.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">188.9434</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">105.8082</span></p></td><td colspan="2" style="width:64.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">48.4072</span></p></td><td style="width:57.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">8.2568</span></p></td><td style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">2.8367</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>403–520</span></p></td><td colspan="2" style="width:57.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">188.9434</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">121.7524</span></p></td><td colspan="2" style="width:64.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">48.4072</span></p></td><td style="width:57.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">8.2568</span></p></td><td style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">2.8367</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>520–960</span></p></td><td colspan="2" style="width:57.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">188.9434</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">105.8082</span></p></td><td colspan="2" style="width:64.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">48.4072</span></p></td><td style="width:57.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">8.2568</span></p></td><td style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">2.8367</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>960–2</span><span style="font-size:10pt"> </span><span style="font-size:10pt">690</span></p></td><td colspan="2" style="width:57.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">1.1149</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.2502</span></p></td><td colspan="2" style="width:64.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.1156</span></p></td><td style="width:57.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0581</span></p></td><td style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0290</span></p></td><td style="vertical-align:top"></td></tr><tr><td colspan="8" style="width:408pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:'Times New Roman', serif; font-size:10pt">GHz</span></p></td><td style="vertical-align:top"></td></tr><tr><td colspan="2" style="width:55.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>2.69–5.0</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">1.1137</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.2068</span></p></td><td colspan="2" style="width:64.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0839</span></p></td><td style="width:57.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0693</span></p></td><td style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0348</span></p></td><td style="vertical-align:top"></td></tr><tr><td colspan="2" style="width:55.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>5.0–8.5</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.9402</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.1738</span></p></td><td colspan="2" style="width:64.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0809</span></p></td><td style="width:57.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0367</span></p></td><td style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0178</span></p></td><td style="vertical-align:top"></td></tr><tr><td colspan="2" style="width:55.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>8.5–14.5</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.4144</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.1491</span></p></td><td colspan="2" style="width:64.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0352</span></p></td><td style="width:57.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0026</span></p></td><td style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0011</span></p></td><td style="vertical-align:top"></td></tr><tr><td colspan="2" style="width:55.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>14.5–31.3</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.4144</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.1103</span></p></td><td colspan="2" style="width:64.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0243</span></p></td><td style="width:57.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0026</span></p></td><td style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0011</span></p></td><td style="vertical-align:top"></td></tr><tr><td colspan="2" style="width:55.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>31.3–51.4</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.1130</span></p></td><td style="width:57.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0602</span></p></td><td colspan="2" style="width:64.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0131</span></p></td><td style="width:57.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0004</span></p></td><td style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0002</span></p></td><td style="vertical-align:top"></td></tr><tr><td colspan="2" style="width:55.7pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>51.4</span></p></td><td style="width:57.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0112</span></p></td><td style="width:57.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0010</span></p></td><td colspan="2" style="width:64.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0010</span></p></td><td style="width:57.05pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0001</span></p></td><td style="width:62.95pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0001</span></p></td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:66pt"></td><td style="width:0.5pt"></td><td style="width:67.9pt"></td><td style="width:67.9pt"></td><td style="width:74.4pt"></td><td style="width:0.5pt"></td><td style="width:67.85pt"></td><td style="width:73.75pt"></td><td style="width:0.55pt"></td></tr></tbody></table>
Note Schedule 1 sets out the area density types of spectrum accesses.
503 Low power spectrum access
The amount of tax in respect of a low power spectrum access is the amount worked out under item 502 for the spectrum access, divided by 10.
504 Minimum annual amount
If the amount of tax worked out in respect of a spectrum access using items 502 and 503 is less than $37.48, the amount of tax is taken to be $37.48.
601 Licences
This Part applies to a licence that relates to a television outside broadcast station.
602 Annual amount of tax for spectrum access
The amount of tax in respect of each spectrum access under the licence is the amount specified in Table 602 for the frequency range and area density type applicable to the spectrum access, multiplied by the bandwidth (in kHz) of the spectrum access.
Table 602
<table cellspacing="0" cellpadding="0" style="margin-left:5.4pt; border-collapse:collapse"><thead><tr><td rowspan="2" style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:'Times New Roman', serif; font-size:10pt">Frequency range</span></p></td><td colspan="10" style="width:342.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:'Times New Roman', serif; font-size:10pt">Amount ($)</span></p></td></tr><tr><td colspan="10" style="width:342.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; font-style:italic">Area density</span></p></td></tr><tr><td colspan="2" style="width:55.7pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; font-style:italic"></span></p></td><td style="width:57.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="text-align:right"><span style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; font-style:italic">Australia wide</span></p></td><td colspan="2" style="width:57.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="text-align:right"><span style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; font-style:italic">High density</span></p></td><td colspan="2" style="width:63.6pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="text-align:center"><span style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; font-style:italic">Medium density</span></p></td><td style="width:57.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="text-align:right"><span style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; font-style:italic">Low density</span></p></td><td colspan="3" style="width:63.7pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="margin-right:3.25pt; text-align:right"><span style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; font-style:italic">Remote density</span></p></td></tr></thead><tbody><tr><td colspan="10" style="width:408.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="page-break-after:auto"><span style="font-family:'Times New Roman', serif; font-size:10pt">MHz</span></p></td><td style="border-top:0.75pt solid #000000; vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">0–30</span></p></td><td colspan="2" style="width:57.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.5656</span></p></td><td colspan="3" style="width:58.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.5656</span></p></td><td style="width:62.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.5656</span></p></td><td style="width:57.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.5656</span></p></td><td colspan="2" style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:2.5pt; text-align:right"><span style="font-size:10pt">0.5656</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>30–70</span></p></td><td colspan="2" style="width:57.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">1.2777</span></p></td><td colspan="3" style="width:58.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.4991</span></p></td><td style="width:62.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.2655</span></p></td><td style="width:57.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0573</span></p></td><td colspan="2" style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:2.5pt; text-align:right"><span style="font-size:10pt">0.0286</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>70–399.9</span></p></td><td colspan="2" style="width:57.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">1.3110</span></p></td><td colspan="3" style="width:58.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.5379</span></p></td><td style="width:62.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.2463</span></p></td><td style="width:57.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0550</span></p></td><td colspan="2" style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:2.5pt; text-align:right"><span style="font-size:10pt">0.0275</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>399.9–960</span></p></td><td colspan="2" style="width:57.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">1.3110</span></p></td><td colspan="3" style="width:58.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.7342</span></p></td><td style="width:62.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.3359</span></p></td><td style="width:57.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0573</span></p></td><td colspan="2" style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:2.5pt; text-align:right"><span style="font-size:10pt">0.0286</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>960–2</span><span style="font-size:10pt"> </span><span style="font-size:10pt">690</span></p></td><td colspan="2" style="width:57.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">1.3091</span></p></td><td colspan="3" style="width:58.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.2937</span></p></td><td style="width:62.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.1359</span></p></td><td style="width:57.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0683</span></p></td><td colspan="2" style="width:62.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:2.5pt; text-align:right"><span style="font-size:10pt">0.0341</span></p></td><td style="vertical-align:top"></td></tr><tr><td colspan="10" style="width:408.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:'Times New Roman', serif; font-size:10pt">GHz</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>2.69–5.0</span></p></td><td colspan="3" style="width:58.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">1.3074</span></p></td><td style="width:56.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.2429</span></p></td><td colspan="2" style="width:63.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0984</span></p></td><td style="width:57.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0814</span></p></td><td style="width:62.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0408</span></p></td><td style="vertical-align:top"></td><td style="vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>5.0–8.5</span></p></td><td colspan="3" style="width:58.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">1.1040</span></p></td><td style="width:56.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.2041</span></p></td><td colspan="2" style="width:63.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0951</span></p></td><td style="width:57.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0433</span></p></td><td style="width:62.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0210</span></p></td><td style="vertical-align:top"></td><td style="vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>8.5–14.5</span></p></td><td colspan="3" style="width:58.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.4865</span></p></td><td style="width:56.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.1751</span></p></td><td colspan="2" style="width:63.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0416</span></p></td><td style="width:57.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0030</span></p></td><td style="width:62.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0013</span></p></td><td style="vertical-align:top"></td><td style="vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>14.5–31.3</span></p></td><td colspan="3" style="width:58.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.4865</span></p></td><td style="width:56.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.1295</span></p></td><td colspan="2" style="width:63.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0285</span></p></td><td style="width:57.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0030</span></p></td><td style="width:62.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0013</span></p></td><td style="vertical-align:top"></td><td style="vertical-align:top"></td></tr><tr><td style="width:55.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>31.3–51.4</span></p></td><td colspan="3" style="width:58.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.1326</span></p></td><td style="width:56.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0707</span></p></td><td colspan="2" style="width:63.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0154</span></p></td><td style="width:57.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0004</span></p></td><td style="width:62.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0002</span></p></td><td style="vertical-align:top"></td><td style="vertical-align:top"></td></tr><tr><td style="width:55.2pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableText0"><span style="font-size:10pt">>51.4</span></p></td><td colspan="3" style="width:58.3pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0131</span></p></td><td style="width:56.4pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0012</span></p></td><td colspan="2" style="width:63.6pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0012</span></p></td><td style="width:57.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0001</span></p></td><td style="width:62.15pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:right"><span style="font-size:10pt">0.0001</span></p></td><td style="vertical-align:top"></td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:66pt"></td><td style="width:0.5pt"></td><td style="width:67.9pt"></td><td style="width:0.7pt"></td><td style="width:67.2pt"></td><td style="width:1.4pt"></td><td style="width:73pt"></td><td style="width:68.55pt"></td><td style="width:72.95pt"></td><td style="width:0.8pt"></td><td style="width:0.75pt"></td></tr></tbody></table>
Note Schedule 1 sets out the area density types of spectrum accesses.
603 Minimum annual amount
If the amount of tax worked out in respect of a spectrum access using item 602 is less than $37.48, the amount of tax is taken to be $37.48.
701 Licences
This Part applies to:
(a) a licence that relates to a service specified in item 702; and
(b) the licences specified in item 703.
702 Annual amount of tax for licence
The amount of tax in respect of the licence is set out in Table 702.
Table 702
| Item | Service | Amount |
|---|---|---|
| 1 | Broadcasting licence (other than a service operated in the frequency range 2.3 MHz–26.1 MHz) | $37.48 per transmitter |
| 2 | Datacasting licence | $37.48 per transmitter |
| 3 | Licence that authorises the operation of point to point (5.8 GHz band) stations | $37.48 per pair of spectrum accesses |
| 4 | Licence that authorises the operation of point to point (self‑coordinated) stations | $215 per pair of spectrum accesses |
| 5 | Television outside broadcast network | $376,757 |
| 6 | Television outside broadcast system (Australia wide density area) | $40,369 |
| 7 | Television outside broadcast system (high density area) | $7,465 |
| 8 | Television outside broadcast system (medium density area) | $3,475 |
| 9 | Television outside broadcast system (low density area) | $1,583 |
| 10 | Television outside broadcast system (remote density area) | $793 |
| 11 | PABX cordless telephone service | $37.48 |
| 16 | PMTS Class B operated in the frequency range 935–960 MHz | $3,056,658 for each MHz on which the service may be operated |
| 17 | PMTS Class B operated in the frequency range 1805–1880 MHz | $0.01 for each paired MHz of spectrum on which the service may be operated multiplied by the population of the area to which the service relates as worked out in the 2006 Census |
| 17A | PMTS Class B operated in the frequency range 2110–2170 MHz | $0.06 for each paired MHz of spectrum on which the service may be operated, multiplied by the population of the area to which the service relates, as worked out in the 2006 Census |
| 17B | PMTS Class C | $37.48 |
| 18192021 | Non‑geostationary orbit satellite system operated at a frequency of more than 8.5 GHzRadiodetermination licence that authorises the operation of one or more stations that are body scanners at an Australian international airport for the purpose of aviation security screening (high density area)Radiodetermination licence that authorises the operation of one or more stations that are body scanners at an Australian international airport for the purpose of aviation security screening (medium density area)Radiodetermination licence that authorises the operation of one or more stations that are body scanners at an Australian international airport for the purpose of aviation security screening (low density area | $267 for each MHz on which the service may be operated$34,094 for each airport$7,499 for each airport$798 for each airport |
| 22 | Wireless audio system | $37.48 |
Note If an amount of tax is to be calculated by reference to the population of an area as worked out in the 2006 Census, the relevant figure in that Census is the population figure for ‘local government area’. Those figures are available on the website of the Australian Bureau of Statistics (ABS).
703 PMTS Class B licences in the 700 MHz band
(1) This item applies to a PMTS Class B licence (700 MHz PMTS Class B licence) operating in the frequency ranges:
703-733 MHz;
758-788 MHz.
(2) The amount of tax for a 700 MHz PMTS Class B licence is $0.07 for each paired MHz of spectrum in which the licence authorises operation, multiplied by the total population of the HCIS area for the licence. (3) In this item:
ASMG block means a grouping of ASMG cells, identified by an HCIS identifier.
Note In the ASMG, these blocks are identified by the terms HCIS Levels 2, 3 and 4.
ASMG cell means a five minute of arc square cell in the ASMG, identified by an HCIS identifier.
Note In the ASMG, these cells are identified by the term HCIS Level 1.
Australian Spectrum Map Grid (ASMG) means the Australian Spectrum Map Grid 2012, published by the ACMA and existing at the time this item commences.
Note The ASMG can be accessed on the ACMA website: www.acma.gov.au.
hierarchical cell identification scheme (HCIS) identifier means a unique identifier used to describe a geographic area in the ASMG.
total population of the HCIS area means the sum of the population of each ASMG cell and each ASMG block specified in the licence, and listed in the Hierarchical Cell Identification Scheme (HCIS) - List of Population Data, published by the ACMA and existing at the time this item commences.
Note The Hierarchical Cell Identification Scheme (HCIS) - List of Population Data is available on the ACMA website: www.acma.gov.au. The document identifies ASMG cells and ASMG blocks using the HCIS identifiers. The population data is based on the population figures published by the Australian Bureau of Statistics in the 2011 Census of Population and Housing.
(4) This item ceases to have effect at the end of 31 December 2014.
801 Licences
This Part applies to a broadcasting licence that: (a) was allocated under the NAS Licences Determination No. 1 of 1994; and (b) authorises the provision of an open narrowcasting service: (i) within the frequency range 526.5 kHz–1 606.5 kHz or 87.5 MHz–108 MHz; and (ii) in a period starting after 1 July 2002 and ending before 1 July 2007.
802 Annual amount of tax for licence
The amount of tax in respect of the licence is set out in Table 802.
Table 802
| Item | Location of open narrowcasting service | Amount ($) |
|---|---|---|
| 1 | Sydney | 132,488 |
| 2 | Gosford | 17,942 |
| 3 | Melbourne | 117,305 |
| 4 | Geelong | 17,942 |
| 5 | Adelaide | 24,842 |
| 6 | Perth | 40,021 |
| 7 | Hobart | 1,520 |
Note These areas are not the same as the density areas described in Schedule 1.
901 Licences
(1) This Part applies to a broadcasting licence that: (a) is allocated under the NAS Licences Determination No. 1 of 1994; and (b) authorises the provision of an open narrowcasting service within the frequency range 526.5 kHz–1 606.5 kHz or 87.5 MHz–108 MHz; and (c) is renewed on or after 1 July 2007. (2) This Part also applies to a broadcasting licence that: (a) is allocated under the Issue of Broadcasting (Narrowcasting) Transmitter Licences Determination No. 1 of 1996; and (b) authorises the provision of open narrowcasting services within the frequency range 526.5 kHz–1 606.5 kHz or 87.5 MHz–108 MHz.
902 Annual amount of tax for licence
The amount of tax in respect of the licence is set out in Table 902.
Table 902
| Item | Location of open narrowcasting service | Amount ($) |
|---|---|---|
| 1 | Sydney | 37,262 |
| 2 | Melbourne | 37,262 |
| 3 | Brisbane | 13,525 |
| 4 | Adelaide | 13,525 |
| 5 | Perth | 13,525 |
| 6 | Perth City | 13,525 |
| 7 | Newcastle | 3,450 |
| 8 | Canberra | 3,450 |
| 9 | Wollongong | 3,450 |
| 10 | Gold Coast | 3,450 |
| 11 | Gosford | 3,450 |
| 12 | Penrith | 3,450 |
| 13 | Hobart | 1,520 |
| 14 | Geelong | 1,520 |
| 15 | Nambour | 1,520 |
| 16 | Townsville | 1,520 |
| 17 | Cairns | 1,520 |
| 18 | Any other location | 896 |
Note These areas are not the same as the density areas described in Schedule 1.
903 Limited power or coverage
If the licence area plan for the licence provides that: (a) the maximum effective radiated power for the relevant station is not more than 100 watts; or (b) the maximum cymomotive force for the relevant station is not more than 100 volts; or (c) the coverage radius for the service is not more than 15 kilometres from the nominal location of the transmitter within the meaning given by the licence area plan; the annual amount for the licence is the amount worked out under item 902, divided by 2.
904 Minimum annual amount
If the amount of tax worked out in respect of a spectrum access using items 902 and 903 is less than $896, the amount of tax is taken to be $896.
1001 Licences
This Part applies to a licence that relates to a non‑assigned station specified in item 1002.
1002 Annual amount of tax for licence
The amount of tax in respect of the licence is set out in Table 1002.
Table 1002
| Item | Station | Amount ($) |
|---|---|---|
| 1 | Amateur station | 45.98 |
| 2 | Limited coast marine rescue station | 37.48 |
| 3 | Limited coast non‑assigned station | 37.48 |
| 4 | Outpost non‑assigned station | 37.48 |
| 5 | Scientific non‑assigned station | 37.48 |
| 6 | Ship station class B non‑assigned | 37.48 |
| 7 | Ship station class C non‑assigned | 37.48 |
| 8 | Sound outside broadcast station | 37.48 |
| 9 | Temporary fixed link station | 2,087.63 |
Schedule 3—Working out transmitter licence tax for a particular licence period
(subsection 2.1(3))
101 29 February in a year
If: (a) a licence is to be issued for a period of 12 months or more; and (b) 29 February happens during the licence period; the day is to be disregarded in working out the amount of tax payable in respect of the issue, anniversary or holding of the licence.
102 Rounding
(1) This item applies if an amount of transmitter licence tax worked out using this Schedule would be an amount that includes a part of a dollar. (2) If the part of the dollar is less than 50 cents, the amount of the tax is reduced to the nearest whole dollar. (3) If the part of the dollar is 50 cents or more, the amount of the tax is increased to the nearest whole dollar.
103 Full payment of licence tax
Use Table 103 to work out tax in respect of the issue of a licence for a period of 12 months or less. Use Table 103 to work out tax in respect of the issue of a licence if: (a) the licence is issued for a period of more than 12 months; and (b) the licensee elected, in the licence application, that subsection 6(2) of the Act was to apply to the licence.
Note 1: The effect of an election that subsection 6(2) of the Act is to apply to a licence is that the full amount of tax is to be paid on the issue of the licence.
Note 2: The amount worked out using Table 103 may be rounded in accordance with item 102.
Table 103
| Step 1 | Find the relevant annual amount using Schedule 2. |
|---|---|
| Step 2 | Multiply the annual amount by the number of days in the licence period.Divide the result by 365. |
| Step 3 | If the amount worked out in step 2 is less than $37.48, increase the amount to $37.48. |
| Step 4 | Add up the amounts worked out for each spectrum access (if necessary).If the licence is to be issued to an eligible person, multiply the result by 0.285. |
104 Payment by instalments
Use Table 104 to work out tax in respect of the issue of a licence, and each anniversary of the day the licence came into force, if: (a) the licence is issued for a period of more than 12 months; and (b) the licensee elected, in the licence application, that subsection 6(3) of the Act was to apply to the licence.
Note 1: The effect of an election that subsection 6(3) of the Act is to apply to a licence is that the amount of tax for the licence is to be paid in instalments due on the issue of the licence and each anniversary of the day the licence came into force occurring during the period the licence is in force.
Note 2: The amount worked out using Table 104 may be rounded in accordance with item 102.
Table 104
| Step 1 | Find the relevant annual amount using Schedule 2. |
|---|---|
| Step 2 | If tax is being imposed on the last anniversary of the day on which the licence came into force:(a) multiply its annual amount by the number of days in the period starting on the last anniversary and ending at the end of the licence period; and(b) divide the result by 365. |
| Step 3 | If the amount worked out in step 1 or 2 is less than $37.48, increase the amount to $37.48. |
| Step 4 | Add up the amounts worked out for each spectrum access (if necessary).If the licence is to be issued to an eligible person, multiply the result by 0.285. |
105 Payment of remaining instalments
If: (a) a licence was issued for a period of more than 12 months; and (b) the licensee elects, under subsection 6(5) of the Act, that the subsection is to apply to the licence; use Table 105 to work out tax in respect of the next anniversary of the day the licence came into force after the election is made.
Note: The effect of an election that subsection 6(5) of the Act is to apply to a licence is that all unpaid instalments of tax for the licence are to be paid in 1 payment.
If subsection 6(6) of the Act applies to a licence, use this table to work out tax in respect of the holding of the licence on the day after the end of the 60 day period mentioned in that subsection.
Note 1: The effect of subsection 6(6) of the Act is that all unpaid instalments of tax are required to be paid in 1 payment because of a failure by the licensee to pay an instalment within 60 days after an anniversary of the day the licence came into force.
Note 2: The amount worked out using Table 105 may be rounded in accordance with item 102.
Table 105
| Step 1 | Find the relevant annual amount using Schedule 2. |
|---|---|
| Step 2 | Multiply the annual amount by the number of days in the period:(a) starting on the relevant anniversary of the day the licence came into force, and up to which payment of tax has been made; and(b) ending at the end of the licence period.Divide the result by 365. |
| Step 3 | If the amount worked out in step 2 is less than $37.48, increase the amount to $37.48. |
| Step 4 | Add up the amounts worked out for each spectrum access (if necessary).If the licence is to be issued to an eligible person, multiply the result by 0.285. |
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Determination is the Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2).
This Determination commences on 1 December 2003.
(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; or (d) the Telecommunications Act 1997. (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.
This Determination is the Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2).
This Determination commences on 1 December 2003.
(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; or (d) the Telecommunications Act 1997. (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.
(1) Schedule 1 sets out the area densities to be used in working out transmitter licence tax. (2) Schedule 2 explains the annual amounts that are used to work out transmitter licence tax.
Note 1: Each Part of Schedule 2 identifies the types of transmitter 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 transmitter and whether the licensee is an eligible person.
(3) Schedule 3 explains how to use the annual amounts to work out the amount of transmitter licence tax for a particular licence period.
To work out an amount of transmitter 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 transmitter licence tax for the licence; and (c) use Schedule 3 to work out the amount of transmitter licence tax for the period of the licence.
Note: Item 102 of Schedule 3 sets out arrangements to round amounts of transmitter licence tax under that Schedule.
The Radiocommunications (Transmitter Licence Tax) Determination 2003 is revoked.
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 (Transmitter Licence Tax) Amendment Determination 2013.
pre‑amendment Determination means this Determination as in force immediately before the commencement of the 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 transmitter 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 transmitter 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 transmitter 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 transmitter 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 transmitter 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 transmitter licence tax.
(4) If:
(a) apparatus licence tax is imposed on the issue of a transmitter 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 transmitter licence tax.
(5) If:
(a) apparatus licence tax is imposed on the anniversary of the day on which a transmitter 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 transmitter licence tax.
(6) If:
(a) apparatus licence tax is imposed on the holding of a transmitter 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 transmitter licence tax.
(1) Schedule 1 sets out the area densities to be used in working out transmitter licence tax. (2) Schedule 2 explains the annual amounts that are used to work out transmitter licence tax.
Note 1: Each Part of Schedule 2 identifies the types of transmitter 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 transmitter and whether the licensee is an eligible person.
(3) Schedule 3 explains how to use the annual amounts to work out the amount of transmitter licence tax for a particular licence period.
To work out an amount of transmitter 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 transmitter licence tax for the licence; and (c) use Schedule 3 to work out the amount of transmitter licence tax for the period of the licence.
Note: Item 102 of Schedule 3 sets out arrangements to round amounts of transmitter licence tax under that Schedule.
The Radiocommunications (Transmitter Licence Tax) Determination 2003 is revoked.
This Determination is the Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2).
This Determination commences on 1 December 2003.
(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; or (d) the Telecommunications Act 1997. (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.
(1) Schedule 1 sets out the area densities to be used in working out transmitter licence tax. (2) Schedule 2 explains the annual amounts that are used to work out transmitter licence tax.
Note 1: Each Part of Schedule 2 identifies the types of transmitter 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 transmitter and whether the licensee is an eligible person.
(3) Schedule 3 explains how to use the annual amounts to work out the amount of transmitter licence tax for a particular licence period.
To work out an amount of transmitter 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 transmitter licence tax for the licence; and (c) use Schedule 3 to work out the amount of transmitter licence tax for the period of the licence.
Note: Item 102 of Schedule 3 sets out arrangements to round amounts of transmitter licence tax under that Schedule.
The Radiocommunications (Transmitter Licence Tax) Determination 2003 is revoked.
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 (Transmitter Licence Tax) Amendment Determination 2013.
pre‑amendment Determination means this Determination as in force immediately before the commencement of the 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 transmitter 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 transmitter 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 transmitter 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 transmitter 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 transmitter 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 transmitter licence tax.
(4) If:
(a) apparatus licence tax is imposed on the issue of a transmitter 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 transmitter licence tax.
(5) If:
(a) apparatus licence tax is imposed on the anniversary of the day on which a transmitter 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 transmitter licence tax.
(6) If:
(a) apparatus licence tax is imposed on the holding of a transmitter 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 transmitter licence tax.
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 (Transmitter Licence Tax) Amendment Determination 2013.
pre‑amendment Determination means this Determination as in force immediately before the commencement of the 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 transmitter 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 transmitter 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 transmitter 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 transmitter 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 transmitter 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 transmitter licence tax.
(4) If:
(a) apparatus licence tax is imposed on the issue of a transmitter 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 transmitter licence tax.
(5) If:
(a) apparatus licence tax is imposed on the anniversary of the day on which a transmitter licence came into force; and
(b) the anniversary of the day on which the licence came into force is on or
This is an opening excerpt, not the complete document.