Radiocommunications (Transmitter Licence Tax) Determination 2025
41Adjustment for minimum annual amount
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41 Adjustment for minimum annual amount
(1) If the annual amount for a spectrum access for a Part 9 licence worked out under item 39 is less than the minimum annual amount, the annual amount for the spectrum access is the minimum annual amount. (2) If, for a Part 9 licence, there is no HCIS area for the licence, the amount of tax in respect of each spectrum access for the licence is the minimum annual amount.
Note: Sub-item (2) affects a small number of Part 9 licences which authorise the operation of radiocommunications transmitters outside the area covered by the ASMG, but which are part of Australia (such as some parts of the Torres Strait).