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Radiocommunications (Transmitter Licence Tax) Determination 2025
23Effect of 29 February
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23 Effect of 29 February
In this Part, if: (a) a Part 4 licence has a licence period greater than 12 months; and (b) 29 February occurs once or more during the licence period; disregard each such 29 February in working out the amount of tax payable in relation to the licence.