CTHIn ForceLegislation
Radiocommunications (Transmitter Licence Tax) Determination 2025
24Amount of tax payable — adjustment for minimum annual amount
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24 Amount of tax payable – adjustment for minimum annual amount
Subject to item 25, if the amount of tax payable for a Part 4 licence worked out under one of items 18 to 22 is less than the minimum annual amount, the amount of tax payable for the licence is the minimum annual amount.