703ACalculating annual amounts of tax for population based licences

703A Calculating annual amounts of tax for population based licences

The amount of tax in respect of each spectrum access under a licence to which this Part applies is calculated as follows:

(a) if the licence specifies one or more HCIS blocks – the sum of the results of performing the following calculation for each block:

(i) either:

(A) if the spectrum is in the 850/900 MHz, 1800 MHz or 2.1 GHz band – the paired spectrum (in MHz) authorised for use by a transmitter under the spectrum access within the block; or

(B) in any other case – the spectrum (in MHz) authorised for use by a transmitter under the spectrum access within the block;

multiplied by

(ii) the base rate of tax specified in this Part for the licence; multiplied by

(iii) the population of the HCIS block;

(b) subject to sub-item 705A(2), if the licence does not specify any HCIS blocks – the sum of the results of the following calculation performed for each HCIS block in the HCIS area of the licence:

(i) either:

(A) if the spectrum is in the 850/900 MHz, 1800 MHz or 2.1 GHz band – the paired spectrum (in MHz) authorised for use by a transmitter under the spectrum access within the block; or

(B) in any other case – the spectrum (in MHz) authorised for use by a transmitter under the spectrum access within the block;

multiplied by

(ii) the base rate of tax specified in this Part for the licence; multiplied by

(iii) the population of the HCIS block.

Example: The amount of tax for a spectrum access that authorises the use of 20 MHz (paired) of spectrum in the frequency range 1805–1880 MHz, in a licence that specifies an HCIS cell in relation to that spectrum access, and that is within a Level 2 HCIS block that has a population of 50,000, would be:

Amount of tax = 20 MHz  $0.01/MHz/pop  50,000 population

= $10,000