Part 2Working out amounts of tax

Part 2—Working out amounts of tax

7 How to work out the amount of tax imposed

(1) For the purposes of subsection 7(1) of the Act, this section sets out how to determine the amount of tax imposed in respect of the issue of a licence, the anniversary of a licence coming into force or the holding of a licence. (2) First, subject to Part 3 of this instrument, identify the Part of Schedule 1 that applies to the licence.

Note: The ACMA issues licences such that only one Part of Schedule 1 will apply to a licence.

(3) Second, follow the instructions in that Part of Schedule 1 to work out one of the following: (a) for a spectrum access licence – the annual amount for each spectrum access for the licence; (b) for a set amount licence – the annual amount for the licence; (c) for a Part 4 licence – the amount of tax for the licence. (4) The amount of tax is: (a) if paragraph (3)(a) or (b) applies in relation to the licence – the amount worked out in accordance with Schedule 2; (b) if paragraph (3)(c) applies in relation to the licence – the amount worked out in accordance with Part 4 of Schedule 1. (5) An amount of tax worked out in accordance with this section is an amount in Australian dollars.

8 Special rules for the interpretation of Schedule 1

(1) If: (a) a licence authorises the operation of a radiocommunications transmitter of a particular kind; and (b) a Part of Schedule 1 applies to the licence; then that Part applies to: (c) each licence that authorises the operation of more than one radiocommunications transmitter of the same kind; and (d) each licence that authorises the operation of: (i) one or more remote stations; or (ii) one or more supplementary stations; in relation to the radiocommunications transmitter. (2) If: (a) a Part of Schedule 1 applies to a licence; and (b) there are 2 or more spectrum accesses for the licence; and (c) in relation to at least one of those spectrum accesses, operation of a base station of a particular kind is authorised by the licence; and (d) within another of those spectrum accesses (the supplementary spectrum access), operation of either: (i) one or more remote stations in relation to the base station, on the same frequency, or within the same frequency band, as the base station; or (ii) a supplementary station in relation to the base station; is authorised; do not use the supplementary spectrum access to work out the amount of tax in relation to the licence.