703BCalculating annual amounts of tax for population based licences

703B Calculating annual amounts of tax for population based licences

The amount of tax in respect of an area-wide licence that specifies one or more HCIS blocks or HCIS cells or a combination of both is the sum of the results of performing the following calculation for each block and cell:

(a) the spectrum (in MHz) authorised for use by a transmitter under the area-wide licence within the block or cell; multiplied by

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

(c) the population of the block or cell.

Example 1: The amount of tax for an area-wide licence that authorises the use of 50 MHz of spectrum in a frequency range in the wider 26 GHz and 28 GHz bands and is within a Level 2 HCIS block that has a population of 50,000, would be:

Amount of tax = 50 MHz  $0.0003/MHz/pop  50,000 population

= $750

Example 2: The amount of tax for an area-wide licence that authorises the use of 200 MHz of spectrum in a frequency range in the wider 26 GHz and 28 GHz bands and is within a single Level 00 HCIS cell that has a population of 1,000, would be:

Amount of tax = 200 MHz  $0.0003/MHz/pop  1,000 population

= $60

Example 3: The amount of tax for an area-wide licence that authorises the use of 100 MHz of spectrum in a frequency range in the 3.4 GHz to 4 GHz band and is within a single Level 0 HCIS cell that has a population of 1,000, would be:

Amount of tax = 100 MHz  $0.0041/MHz/pop  1,000 population

= $410