Part 3Transitional arrangements

Part 3—Transitional arrangements

9 Definitions

In this Part:

amendment day means the day on which the amendment instrument commenced.

amendment instrument means the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2026 (No. 1).

pre-amendment tax determination means this instrument as in force immediately before the amendment day.

Note: The amendment instrument and the pre-amendment tax determination are available, free of charge, from the Federal Register of Legislation at www.legislation.gov.au.

10 Amount of tax – transitional arrangements

(1) Despite Part 2 of this instrument, if:

(a) tax is imposed on the issue of a licence; and

(b) the licence is issued on or after the amendment day; and

(c) the licence comes into force before 5 April 2026;

use the pre-amendment tax determination to work out the amount of tax imposed.

Note 1: If a licence is issued before the amendment day, the pre-amendment tax determination is used to work out the amount of tax imposed on the issue of the licence, whether or not the licence comes into force before 5 April 2026.

Note 2: If a licence is issued on or after the amendment day, and comes into force on or after 5 April 2026, this instrument as amended by the amendment instrument is used to work out the amount of tax imposed on the issue of the licence.

(2) Despite Part 2 of this instrument, if:

(a) tax is imposed on the anniversary of the day on which a licence came into force (the anniversary day); and

(b) the anniversary day is on or after the amendment day but before 5 April 2026;

use the pre-amendment tax determination to work out the amount of tax imposed.

Note 1: If, for a licence, the anniversary day is before the amendment day, the pre-amendment tax determination is used to work out the amount of tax imposed on the anniversary day.

Note 2: If, for a licence, the anniversary day is on or after 5 April 2026, this instrument as amended by the amendment instrument is used to work out the amount of tax imposed on the anniversary day.

(3) Despite Part 2 of this instrument, if:

(a) tax is imposed on the holding of a licence; and

(b) the day on which the tax is imposed is on or after the amendment day but before 5 April 2026;