705BMinimum annual amount

705B Minimum annual amount

(1) If the amount of tax worked out in respect of an area-wide licence using this Part is less than the minimum annual amount, the amount of tax is taken to be the minimum annual amount.

(2) If an area-wide licence does not specify any HCIS blocks or HCIS cells, the amount of tax in respect of the area-wide licence is taken to be the minimum annual amount.

Note: Sub-item (2) affects a small number of area-wide licences to which Part 7B may apply 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 8 High Power Open Narrowcasting Services—Broadcasting Licences

Part 8 — High Power Open Narrowcasting Services—Broadcasting Licences