Part Part 10 - Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2) - Non‑Assigned Licences

Part 10Non‑Assigned Licences

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Part 10—Non‑Assigned Licences

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.

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.

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.

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.