705AMinimum annual amount

705A Minimum annual amount

(1) If the amount of tax worked out in respect of a spectrum access using this Part is less than the minimum annual amount, the amount of tax is taken to be the minimum annual amount.

(2) If the HCIS area for a licence to which this Part applies does not include any Level 2 HCIS blocks, the amount of tax in respect of each spectrum access under the licence is taken to be the minimum annual amount.

Note: Sub-item (2) affects a small number of PMTS Class B licences to which Part 7A applies and which authorise the operation of transmitters in geographic areas outside the ASMG which are part of Australia (such as parts of the Torres Strait).

Part 7B Assigned area-wide licences subject to a population based annual tax

Part 7B — Assigned area-wide licences subject to a population based annual tax