This Determination is the Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2).
1.2 Commencement
This Determination commences on 1 December 2003.
1.3 Definitions—the Dictionary
(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.
Part 2—Working out transmitter licence tax
2.1 Using Schedules 1, 2 and 3
(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.
2.2 Working out tax
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.
Part 3—Revocation of Radiocommunications (Transmitter Licence Tax) Determination 2003