CTHRepealedLegislation
Radiocommunications (Transmitter Licence Tax) Determination 2015
403Minimum annual amount
Start here
Get a plain-English read of 403
Turn the raw legal text into a practical explanation grounded in Radiocommunications (Transmitter Licence Tax) Determination 2015.
403 Minimum annual amount
If the amount of tax worked out in respect of a spectrum access using item 402 is less than the minimum annual amount, the amount of tax is taken to be the minimum annual amount.