Federal Register of Legislation - Australian Government

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Determinations/Communications as amended, taking into account amendments up to Radiocommunications (Receiver Licence Tax) Amendment Determination 2013
Administered by: Communications
Registered 11 Feb 2014
Start Date 07 Jan 2014
End Date 20 Mar 2015
Date of repeal 20 Mar 2015
Repealed by Radiocommunications (Receiver Licence Tax) Determination 2015

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Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2)

as amended

made under subsection 7(1) of the

Radiocommunications (Receiver Licence Tax) Act 1983

Compilation start date:                     7 January 2014

Includes amendments up to:            Radiocommunications (Receiver Licence Tax) Amendment Determination 2013

Compilation preparation date:        7 February 2014

 

 

  

  

  


Contents

Part 1—Preliminary                                                                                                                                        1

1.1......... Name of Determination................................................................................................. 1

1.2......... Commencement............................................................................................................. 1

1.3......... Definitions—the Dictionary.......................................................................................... 1

Part 2—Working out receiver licence tax                                                                                          2

2.1......... Using Schedules 1, 2 and 3........................................................................................... 2

2.2......... Working out tax............................................................................................................. 2

Part 3—Revocation of Radiocommunications (Receiver Licence Tax) Determination 2003          3

3.1......... Radiocommunications (Receiver Licence Tax) Determination 2003—revocation......... 3

Part 4  Transitional arrangements relating to Radiocommunications (Receiver Licence Tax) Amendment Determination 2013                                                                                                                       4

4.1......... Definitions for Part 4..................................................................................................... 4

4.2......... Transitional arrangements after commencement of Amendment Determination............ 4

Schedule 1—Area densities                                                                                                             6

Part 1—Areas                                                                                                                                                     6

Part 2—Density types                                                                                                                                   13

Schedule 2—Annual amounts                                                                                                  15

Part 1—General rules                                                                                                                                  15

Part 2—Receive licences                                                                                                                             16

Part 3—Fixed receive licences                                                                                                                 18

Schedule 3—Working out receiver licence tax for a particular licence period  24

Dictionary                                                                                                                                                     27

Endnotes                                                                                                                                                               28

Endnote 1—Legislation history                                                                                                       28

Endnote 2—Amendment history                                                                                                     30

 


Part 1Preliminary

  

1.1  Name of Determination

                   This Determination is the Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2).

1.2  Commencement

                   This Determination commences on 1 December 2003.

1.3  Definitions—the Dictionary

             (1)  The dictionary at the end of this Determination defines certain words and expressions, and includes references to certain words and expressions that are defined in:

                     (a)  the Act; or

                     (b)  the Radiocommunications (Interpretation) Determination 2000; or

                     (c)  the Radiocommunications Regulations 1993.

             (2)  The dictionary is part of this Determination.

             (3)  A definition in this Determination applies to each use of the word or expression in the Determination, unless the contrary intention appears.

Part 2Working out receiver licence tax

  

2.1  Using Schedules 1, 2 and 3

             (1)  Schedule 1 sets out the area densities to be used in working out receiver licence tax.

             (2)  Schedule 2 explains the annual amounts that are used to work out receiver licence tax.

Note 1:       Each Part of Schedule 2 identifies the types of receiver licences to which it applies.

Note 2:       The annual amount of tax is the amount of tax usually payable for 1 spectrum access authorised under a licence for 1 year. However, the amount may be modified to reflect factors such as the period of the licence, the power of the receiver and whether the licensee is an eligible person.

             (3)  Schedule 3 explains how to use the annual amounts to work out the amount of receiver licence tax.

2.2  Working out tax

                   To work out an amount of receiver licence tax:

                     (a)  identify the Part of Schedule 2 that applies to the type of licence; and

                     (b)  follow the instructions in that Part to work out:

                              (i)  the annual amount for each spectrum access under the licence; or

                             (ii)  the annual amount of receiver licence tax for the licence; and

                     (c)  if the annual amount is worked out for each spectrum access under the licence, use Schedule 3 to work out the amount of receiver licence tax for the licence.

Note:          Item 102 of Schedule 3 sets out arrangements to round amounts of receiver licence tax under that Schedule.

Part 3Revocation of Radiocommunications (Receiver Licence Tax) Determination 2003

  

3.1  Radiocommunications (Receiver Licence Tax) Determination 2003—revocation

                   The Radiocommunications (Receiver Licence Tax) Determination 2003 is revoked.

Part 4  Transitional arrangements relating to Radiocommunications (Receiver Licence Tax) Amendment Determination 2013

4.1  Definitions for Part 4

                In this Part:

amendment day means the day on which the Amendment Determination commenced.

Note   The Amendment Determination commenced on the day after it was registered on the Federal Register of Legislative Instruments.

Amendment Determination means the Radiocommunications (Receiver Licence Tax) Amendment Determination 2013.

pre‑amendment Determination means this Determination as in force immediately before the commencement of the Amendment Determination.

4.2  Transitional arrangements after commencement of Amendment Determination            (1)        In spite of the amendments made by the Amendment Determination, if:

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

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

                (c)    the licence comes into force on or after 5 April 2013 and before 5 April 2014;

use the pre‑amendment Determination to work out the amount of the receiver licence tax.

         (2)   In spite of the amendments made by the Amendment Determination, if:

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

               (b)    the anniversary of the day on which the licence came into force is on or after the amendment day but before 5 April 2014;

use the pre‑amendment Determination to work out the amount of the receiver licence tax.

         (3)   In spite of the amendments made by the Amendment Determination, if:

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

               (b)    the day when the tax is payable is on or after the amendment day but before 5 April 2014;

use the pre‑amendment Determination to work out the amount of the receiver licence tax.

         (4)   If:

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

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

                (c)    the licence comes into force on or after 5 April 2014;

use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.

         (5)   If:

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

               (b)    the anniversary of the day on which the licence came into force is on or after 5 April 2014;

use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.

         (6)   If:

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

               (b)    the day when the tax is payable is on or after 5 April 2014;

use this Determination, as amended by the Amendment Determination, to work out the amount of the receiver licence tax.

 


Schedule 1Area densities

(subsection 2.1(1))

Part 1Areas

101  Map grid coordinates

                   The Australian Map Grid coordinates specified in this Schedule are based on the 1966 Australian Geodetic Datum.

Note:          A reference in this Schedule to Australia includes the external Territories: see section 5 of the Radiocommunications Act 1992, as applied by section 5 of the Act.

102  Sydney area

                   In this Schedule, the Sydney area is the area located:

                     (a)  in Zone 56 of the Australian Map Grid; and

                     (b)  inside the boundary:

                              (i)  starting at easting 230000 and northing 6230000 of the Grid; and

                             (ii)  proceeding in a straight line to easting 325000 and northing 6355000 of the Grid; and

                            (iii)  proceeding in a straight line to easting 391000 and northing 6307000 of the Grid; and

                            (iv)  proceeding in a straight line to easting 300000 and northing 6150000 of the Grid; and

                             (v)  proceeding in a straight line to easting 230000 and northing 6230000 of the Grid.

103  Melbourne area

  In this Schedule, the Melbourne area is the area located:

                     (a)  in Zone 55 of the Australian Map Grid; and

                     (b)  inside the boundary:

                              (i)  starting at easting 250000 and northing 5743000 of the Grid; and

                             (ii)  proceeding in a straight line to easting 250000 and northing 5868000 of the Grid; and

                            (iii)  proceeding in a straight line to easting 375000 and northing 5868000 of the Grid; and

                            (iv)  proceeding in a straight line to easting 375000 and northing 5743000 of the Grid; and

                             (v)  proceeding in a straight line to easting 250000 and northing 5743000 of the Grid.

104  Brisbane area

                   In this Schedule, the Brisbane area is the area located:

                     (a)  in Zone 56 of the Australian Map Grid; and

                     (b)  inside the boundary:

                              (i)  starting at easting 510000 and northing 6860000 of the Grid; and

                             (ii)  proceeding in a straight line to easting 450000 and northing 6965000 of the Grid; and

                            (iii)  proceeding in a straight line to easting 490000 and northing 7040000 of the Grid; and

                            (iv)  proceeding in a straight line to easting 515000 and northing 7020000 of the Grid; and

                             (v)  proceeding in a straight line to easting 570000 and northing 6880000 of the Grid; and

                            (vi)  proceeding in a straight line to easting 540000 and northing 6860000 of the Grid; and

                           (vii)  proceeding in a straight line to easting 510000 and northing 6860000 of the Grid.

105  Perth area

                   In this Schedule, the Perth area is the area located:

                     (a)  in Zone 50 of the Australian Map Grid; and

                     (b)  inside the boundary:

                              (i)  starting at easting 370000 and northing 6420000 of the Grid; and

                             (ii)  proceeding in a straight line to easting 370000 and northing 6490000 of the Grid; and

                            (iii)  proceeding in a straight line to easting 425000 and northing 6490000 of the Grid; and

                            (iv)  proceeding in a straight line to easting 425000 and northing 6420000 of the Grid; and

                             (v)  proceeding in a straight line to easting 370000 and northing 6420000 of the Grid.

106  Adelaide area

                   In this Schedule, the Adelaide area is the area located:

                     (a)  in Zone 54 of the Australian Map Grid; and

                     (b)  inside the boundary:

                              (i)  starting at easting 260000 and northing 6102250 of the Grid; and

                             (ii)  proceeding in a straight line to easting 260000 and northing 6162250 of the Grid; and

                            (iii)  proceeding in a straight line to easting 313000 and northing 6162250 of the Grid; and

                            (iv)  proceeding in a straight line to easting 313000 and northing 6102250 of the Grid; and

                             (v)  proceeding in a straight line to easting 260000 and northing 6102250 of the Grid.

107  Newcastle area

                   In this Schedule, the Newcastle area is the area located:

                     (a)  in Zone 56 of the Australian Map Grid; and

                     (b)  inside the boundary:

                              (i)  starting at easting 325000 and northing 6355000 of the Grid; and

                             (ii)  proceeding in a straight line to easting 378000 and northing 6403000 of the Grid; and

                            (iii)  proceeding in a straight line to easting 410000 and northing 6381000 of the Grid; and

                            (iv)  proceeding in a straight line to easting 441000 and northing 6381000 of the Grid; and

                             (v)  proceeding in a straight line to easting 391000 and northing 6307000 of the Grid; and

                            (vi)  proceeding in a straight line to easting 325000 and northing 6355000 of the Grid.

108  East Australia low density area

                   In this Schedule, the East Australia low density area is the area located:

                     (a)  in Zones 53, 54, 55 and 56 of the Australian Map Grid; and

                     (b)  inside the boundary:

                              (i)  starting in Zone 55 at easting 285979 and northing 8230029 of the Grid; and

                             (ii)  proceeding in a straight line in Zone 55 to easting 289466 and northing 7897969 of the Grid; and

                            (iii)  proceeding in a straight line in Zone 55 to easting 394745 and northing 7898866 of the Grid; and

                            (iv)  proceeding in a straight line in Zone 55 to easting 395390 and northing 7788199 of the Grid; and

                             (v)  proceeding in a straight line in Zone 55 to easting 552303 and northing 7788433 of the Grid; and

                            (vi)  proceeding in a straight line in Zone 55 to easting 551965 and northing 7677763 of the Grid; and

                           (vii)  proceeding in a straight line in Zone 55 to easting 603933 and northing 7677519 of the Grid; and

                          (viii)  proceeding in a straight line in Zone 55 to easting 601715 and northing 7345403 of the Grid; and

                            (ix)  proceeding in a straight line in Zone 56 to easting 194772 and northing 7342512 of the Grid; and

                             (x)  proceeding in a straight line in Zone 56 to easting 197180 and northing 7231690 of the Grid; and

                            (xi)  proceeding in a straight line in Zone 56 to easting 298153 and northing 7233553 of the Grid; and

                           (xii)  proceeding in a straight line in Zone 56 to easting 303332 and northing 6901175 of the Grid; and

                          (xiii)  proceeding in a straight line in Zone 56 to easting 204955 and northing 6899158 of the Grid; and

                          (xiv)  proceeding in a straight line in Zone 56 to easting 207728 and northing 6788292 of the Grid; and

                           (xv)  proceeding in a straight line in Zone 55 to easting 694822 and northing 6790354 of the Grid; and

                          (xvi)  proceeding in a straight line in Zone 55 to easting 688928 and northing 6457804 of the Grid; and

                         (xvii)  proceeding in a straight line in Zone 55 to easting 594458 and northing 6459115 of the Grid; and

                        (xviii)  proceeding in a straight line in Zone 55 to easting 593418 and northing 6348256 of the Grid; and

                          (xix)  proceeding in a straight line in Zone 55 to easting 500000 and northing 6348700 of the Grid; and

                           (xx)  proceeding in a straight line in Zone 55 to easting 500000 and northing 6237831 of the Grid; and

                          (xxi)  proceeding in a straight line in Zone 55 to easting 361472 and northing 6236817 of the Grid; and

                         (xxii)  proceeding in a straight line in Zone 55 to easting 363117 and northing 6125916 of the Grid; and

                        (xxiii)  proceeding in a straight line in Zone 54 to easting 682517 and northing 6125116 of the Grid; and

                        (xxiv)  proceeding in a straight line in Zone 54 to easting 684711 and northing 6236028 of the Grid; and

                         (xxv)  proceeding in a straight line in Zone 54 to easting 315289 and northing 6236028 of the Grid; and

                        (xxvi)  proceeding in a straight line in Zone 54 to easting 313152 and northing 6346924 of the Grid; and

                       (xxvii)  proceeding in a straight line in Zone 54 to easting 266429 and northing 6345924 of the Grid; and

                      (xxviii)  proceeding in a straight line in Zone 54 to easting 263828 and northing 6456821 of the Grid; and

                        (xxix)  proceeding in a straight line in Zone 53 to easting 688928 and northing 6457804 of the Grid; and

                         (xxx)  proceeding in a straight line in Zone 53 to easting 677963 and northing 5903244 of the Grid; and

                        (xxxi)  proceeding in a straight line in Zone 54 to easting 322037 and northing 5903244 of the Grid; and

                       (xxxii)  proceeding in a straight line in Zone 54 to easting 324396 and northing 5792283 of the Grid; and

                      (xxxiii)  proceeding in a straight line in Zone 54 to easting 412201 and northing 5793699 of the Grid; and

                      (xxxiv)  proceeding in a straight line in Zone 54 to easting 413407 and northing 5682733 of the Grid; and

                       (xxxv)  proceeding in a straight line in Zone 55 to easting 413407 and northing 5682733 of the Grid; and

                      (xxxvi)  proceeding in a straight line in Zone 55 to easting 414639 and northing 5571749 of the Grid; and

                     (xxxvii)  proceeding in a straight line in Zone 55 to easting 500000 and northing 5572227 of the Grid; and

                    (xxxviii)  proceeding in a straight line in Zone 55 to easting 500000 and northing 5683208 of the Grid; and

                      (xxxix)  proceeding in a straight line in Zone 55 to easting 673192 and northing 5681306 of the Grid; and

                            (xl)  proceeding in a straight line in Zone 55 to easting 675604 and northing 5792283 of the Grid; and

                           (xli)  proceeding in a straight line in Zone 56 to easting 324396 and northing 5792283 of the Grid; and

                          (xlii)  proceeding in a straight line in Zone 56 to easting 317483 and northing 6125116 of the Grid; and

                         (xliii)  proceeding in a straight line in Zone 56 to easting 408746 and northing 6126487 of the Grid; and

                         (xliv)  proceeding in a straight line in Zone 56 to easting 407650 and northing 6237380 of the Grid; and

                          (xlv)  proceeding in a straight line in Zone 56 to easting 500000 and northing 6237831 of the Grid; and

                         (xlvi)  proceeding in a straight line in Zone 56 to easting 500000 and northing 6459552 of the Grid; and

                        (xlvii)  proceeding in a straight line in Zone 56 to easting 594458 and northing 6459115 of the Grid; and

                       (xlviii)  proceeding in a straight line in Zone 56 to easting 601715 and northing 7345403 of the Grid; and

                         (xlix)  proceeding in a straight line in Zone 56 to easting 500000 and northing 7345764 of the Grid; and

                              (l)  proceeding in a straight line in Zone 56 to easting 500000 and northing 7456471 of the Grid; and

                             (li)  proceeding in a straight line in Zone 56 to easting 295007 and northing 7455073 of the Grid; and

                            (lii)  proceeding in a straight line in Zone 56 to easting 292110 and northing 7676544 of the Grid; and

                           (liii)  proceeding in a straight line in Zone 56 to easting 188106 and northing 7674916 of the Grid; and

                           (liv)  proceeding in a straight line in Zone 56 to easting 186073 and northing 7785698 of the Grid; and

                            (lv)  proceeding in a straight line in Zone 55 to easting 709244 and northing 7787262 of the Grid; and

                           (lvi)  proceeding in a straight line in Zone 55 to easting 710534 and northing 7897969 of the Grid; and

                          (lvii)  proceeding in a straight line in Zone 55 to easting 500000 and northing 7899165 of the Grid; and

                         (lviii)  proceeding in a straight line in Zone 55 to easting 500000 and northing 8231059 of the Grid; and

                           (lix)  returning in a straight line in Zone 55 to the starting point.

109  Western Australia low density area

                   In this Schedule, the Western Australia low density area is the area located:

                     (a)  in Zone 50 of the Australian Map Grid; and

                     (b)  inside the boundary:

                              (i)  starting at easting 204955 and northing 6899158 of the Grid; and

                             (ii)  proceeding in a straight line to easting 226201 and northing 6122830 of the Grid; and

                            (iii)  proceeding in a straight line to easting 408746 and northing 6126487 of the Grid; and

                            (iv)  proceeding in a straight line to easting 409871 and northing 6015575 of the Grid; and

                             (v)  proceeding in a straight line to easting 590129 and northing 6015575 of the Grid; and

                            (vi)  proceeding in a straight line to easting 595369 and northing 6559624 of the Grid; and

                           (vii)  proceeding in a straight line to easting 404620 and northing 6559624 of the Grid; and

                          (viii)  proceeding in a straight line to easting 401674 and northing 6902384 of the Grid; and

                            (ix)  returning in a straight line to the starting point.

110  Tasmania low density area

                   In this Schedule, the Tasmania low density area is the area located:

                     (a)  in Zone 55 of the Australian Map Grid; and

                     (b)  inside the boundary:

                              (i)  starting at easting 373275 and northing 5493447 of the Grid; and

                             (ii)  proceeding in a straight line to easting 374996 and northing 5393531 of the Grid; and

                            (iii)  proceeding in a straight line to easting 473608 and northing 5394569 of the Grid; and

                            (iv)  proceeding in a straight line to easting 474609 and northing 5128061 of the Grid; and

                             (v)  proceeding in a straight line to easting 660350 and northing 5126166 of the Grid; and

                            (vi)  proceeding in a straight line to easting 668969 and northing 5492606 of the Grid; and

                           (vii)  returning in a straight line to the starting point.

111  Darwin low density area

                   In this Schedule, the Darwin low density area is the area located:

                     (a)  in Zone 52 of the Australian Map Grid; and

                     (b)  inside the boundary:

                              (i)  starting at easting 662841 and northing 8590035 of the Grid; and

                             (ii)  proceeding in a straight line to easting 744293 and northing 8589447 of the Grid; and

                            (iii)  proceeding in a straight line to easting 744992 and northing 8672441 of the Grid; and

                            (iv)  proceeding in a straight line to easting 663306 and northing 8672997 of the Grid; and

                             (v)  returning in a straight line to the starting point.

Part 2Density types

201  High density

                   The area density type of a spectrum access is high density if:

                     (a)  the spectrum access is in, or includes, the Sydney area, the Melbourne area or the Brisbane area; and

                     (b)  items 203 and 204 do not apply to the relevant licence or the spectrum access.

202  Medium density

                   The area density type of a spectrum access is medium density if:

                     (a)  the spectrum access is not in, and does not include, the Sydney area, the Melbourne area or the Brisbane area; and

                     (b)  the spectrum access is in, or includes, the Perth area, the Adelaide area or the Newcastle area; and

                     (c)  items 203 and 204 do not apply to the relevant licence or the spectrum access.

203  Low density

             (1)  The area density type of a spectrum access is low density if:

                     (a)  the spectrum access is not in, and does not include, any of the following areas:

                              (i)  the Sydney area;

                             (ii)  the Melbourne area;

                            (iii)  the Brisbane area;

                            (iv)  the Perth area;

                             (v)  the Adelaide area;

                            (vi)  the Newcastle area; and

                     (b)  the spectrum access is in, or includes, any of the following areas:

                              (i)  the East Australia low density area;

                             (ii)  the Western Australia low density area;

                            (iii)  the Tasmania low density area;

                            (iv)  the Darwin low density area; and

                     (c)  item 204 does not apply to the relevant licence or the spectrum access.

             (2)  The area density type of a spectrum access authorising the licensee to operate a device in Australian waters only is low density.

203A  Remote density

                   The area density type of a spectrum access is remote density if:

                     (a)  the spectrum access is not in any of the areas mentioned in Part 1; and

                     (b)  the spectrum access does not include any of the areas mentioned in Part 1; and

                     (c)  item 204 does not apply to the spectrum access.

204  Australia wide

                   The area density type of:

                     (a)  a spectrum access under a space receive licence, authorising the licensee to operate a space station to receive transmissions from an earth station anywhere in Australia; or

                     (b)  a spectrum access under any other licence, authorising the licensee to operate a device anywhere in Australia;

is Australia wide.

205  Area density—space receive licence

                   The area density type of a spectrum access under a space receive licence authorising the licensee to operate a space station to receive transmissions from an earth station at a specified location or access area in Australia is the area density type that would apply to the earth station if:

                     (a)  it were being operated under a spectrum access authorising the operation of the station at the location or area; and

                     (b)  the area density type of the spectrum access were worked out under this Part (other than under item 204).

Schedule 2Annual amounts

(subsection 2.1(2))

Part 1General rules

101  Supplementary stations

             (1)  If an item in this Schedule refers to a licence that authorises the use of a station of a particular kind, the item also applies to a licence that authorises the operation of:

                     (a)  more than 1 station of that kind; or

                     (b)  2 or more stations, including 1 or more stations of that kind; or

                     (c)  supplementary stations.

             (2)  If a spectrum access is described in a licence as a supplementary spectrum access, the access is not to be included in the calculation of receiver licence tax.

Part 2Receive licences

201  Licences

                   This Part applies to the following:

                     (a)  an earth receive licence;

                     (b)  a major coast receive licence;

                     (c)  a space receive licence;

                     (d)  a defence receive licence.

202  Annual amount of tax for spectrum access

                   Subject to items 203 and 204, the amount of tax in respect of each spectrum access under the licence is the amount specified in Table 202 for the frequency range and area density type applicable to the spectrum access, multiplied by the bandwidth (in kHz) of the spectrum access.

Table 202

Frequency range

Amount ($)

Area density

 

 

 

 

Australia wide

High density

Medium density

Low density

Remote density

MHz

0–30

1.1027

1.1027

1.1027

1.1027

1.1027

>30–70

2.4909

0.9728

0.5175

0.1116

0.0558

>70–399.9

2.5555

1.0488

0.4799

0.1075

0.0537

>399.9–403

2.5555

1.4311

0.6547

0.1116

0.0558

>403–520

2.5555

1.6468

0.6547

0.1116

0.0558

>520–960

2.5555

1.4311

0.6547

0.1116

0.0558

>960–2 690

2.5517

0.5726

0.2648

0.1331

0.0665

GHz

>2.69–5.0

2.5489

0.4736

0.1919

0.1589

0.0795

>5.0–8.5

2.1520

0.3977

0.1852

0.0844

0.0409

>8.5–14.5

0.9483

0.3414

0.0808

0.0059

0.0028

>14.5–31.3

0.9483

0.2525

0.0555

0.0059

0.0028

>31.3–51.4

0.2586

0.1377

0.0298

0.0010

0.0004

>51.4

0.0256

0.0026

0.0026

0.0002

0.0002

Note           Schedule 1 sets out the area density types of spectrum accesses.

203  Space receive licence

             (1)  If the licence is a space receive licence authorising the licensee to operate a non‑geostationary orbit satellite system in a frequency band greater than 8.5 GHz, the amount of tax in respect of the spectrum access is $267 for each MHz of spectrum on which the system is licensed to operate.

             (2)  If:

                     (a)  a spectrum access under a space receive licence authorises the licensee to operate a space station to receive transmissions on a frequency within the frequency range 1 610–1 626.5 MHz; and

                     (b)  CDMA technology is used when operating the station on a frequency within that frequency range;

the amount of tax in respect of the spectrum access is the amount worked out under item 202 divided by 4.

204  Minimum annual amount

                   If the amount of tax worked out in respect of a spectrum access using item 202 or 203 is less than $37.48, the amount of tax is taken to be $37.48.

Part 3Fixed receive licences

301  Licences

                   This Part applies to a fixed receive licence.

302  Annual amount of tax for spectrum access

                   Subject to items 302A and 303, the amount of tax in respect of each spectrum access under the licence is the amount specified in Table 302 for the frequency range and area density type applicable to the spectrum access, multiplied by the bandwidth (in kHz) of the spectrum access.

Table 302

 

Frequency range

Amount ($)

Area density

 

 

 

 

Australia wide

High density

Medium density

Low density

Remote density

MHz

0–30

20.3822

20.3822

20.3822

20.3822

14.2182

>30–70

46.0407

17.9826

9.5653

2.0642

0.7183

>70–399.9

47.2358

19.3855

8.8709

1.9886

0.6920

>399.9–403

47.2358

26.4521

12.1017

2.0642

0.7183

>403–520

47.2358

30.4381

12.1017

2.0642

0.7183

>520–960

47.2358

26.4521

12.1017

2.0642

0.7183

>960–2 690

1.1149

0.2502

0.1156

0.0581

0.0290

GHz

>2.69–5.0

1.1137

0.2068

0.0839

0.0693

0.0348

>5.0–8.5

0.9402

0.1738

0.0809

0.0367

0.0178

>8.5–14.5

0.4144

0.1491

0.0352

0.0026

0.0011

>14.5–31.3

0.4144

0.1103

0.0243

0.0026

0.0011

>31.3–51.4

0.1130

0.0602

0.0131

0.0004

0.0002

>51.4

0.0112

0.0010

0.0010

0.0001

0.0001

Note           Schedule 1 sets out the area density types of spectrum accesses.

302A  Certain fixed receive licences within the 400MHz frequency band

             (1)  In this item:

government purposes means the purposes of:

                     (a)  a department or an agency of the Commonwealth, a State or a Territory;

                     (b)  a body (whether incorporated or unincorporated) established for a public purpose by or under the law of the Commonwealth, a State or a Territory; or

                     (c)  any other body corporate in which:

                              (i)  the Commonwealth, a State or a Territory; or

                             (ii)  a body referred to in paragraph (b);

has a controlling interest.

harmonised government band comprises the following frequency ranges:

                     (a)  403‑403.9875 MHz;

                     (b)  405.0125‑406 MHz;

                     (c)  409.0375‑410.5375 MHz;

                     (d)  412.4625‑413.4375 MHz;

                     (e)  414.4625‑415.5625 MHz;

                      (f)  418.4875‑430 MHz;

                     (g)  457.50625‑459.9875 MHz; and

                     (h)  467.50625‑469.9875 MHz.

variation day means the day on which the Radiocommunications (Receiver Licence Tax) Amendment Determination 2011 (No. 2) commenced.

             (2)  If:

                     (a)  a spectrum access under a licence authorises the operation of a radiocommunications receiver on a frequency within either of the following frequency ranges:

                              (i)  452.5‑453 MHz;

                             (ii)  462‑462.5 MHz; and

                     (b)  in the period starting on the variation day and ending on 31 December 2011 all the following conditions are met:

                              (i)  the holder of the licence surrenders the licence;

                             (ii)  the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications receiver on either of the following terms:

                                        (A)  the receiver would operate on a frequency within a frequency range in paragraph (a) for a period ending within 6 months after the day the new licence is issued, and on a frequency within the frequency range 440‑450 MHz or 469.9875‑520 MHz for a period ending no later than 31 December 2015; or

                                        (B)  the receiver would operate on a frequency within the frequency range 440‑450 MHz or 469.9875‑520 MHz for a period ending no later than 31 December 2015;

                            (iii)  the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and

                            (iv)  the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence;

the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 302 divided by 2.

             (3)  If:

                     (a)  a spectrum access under a licence authorises the operation of a radiocommunications receiver on a frequency within the frequency range 469.4875‑469.9875 MHz; and

                     (b)  in the period starting on the variation day and ending on 31 December 2011 all the following conditions are met:

                              (i)  the holder of the licence surrenders the licence;

                             (ii)  the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications receiver on either of the following terms:

                                        (A)  the receiver would operate on a frequency within a frequency range in paragraph (a) for a period ending within 6 months after the day the new licence is issued, and on a frequency within the frequency range 462‑462.5 MHz or 469.9875‑520 MHz  for a period ending no later than 31 December 2015; or

                                        (B)  the receiver would operate on a frequency within the frequency range 462‑462.5 MHz or 469.9875‑520 MHz  for a period ending no later than 31 December 2015;

                            (iii)  the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and

                            (iv)  the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence;

the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 302 divided by 2.

             (4)  If:

                     (a)  a spectrum access under a licence authorises the operation of a radiocommunications receiver on a frequency within either of the following frequency ranges:

                              (i)  453‑457.50625 MHz;

                             (ii)  462.5‑467.50625 MHz; and

                     (b)  the licence is used for government purposes; and

                     (c)  in the period starting on the variation day and ending on 31 December 2013 all the following conditions are met:

                              (i)  the holder of the licence surrenders the licence;

                             (ii)  the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications receiver on either of the following terms:

                                        (A)  the receiver would operate on a frequency within a frequency range in paragraph (a) for a period ending within 6 months after the day the new licence is issued or no later than 30 June 2014, whichever is the sooner, and on a frequency within a frequency range in the harmonised government band for a period ending no later than 31 December 2015; or

                                        (B)  the receiver would operate on a frequency within a frequency range in the harmonised government band for a period ending no later than 31 December 2015;

                            (iii)  the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and

                            (iv)  the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence;

the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 302 divided by 2.

             (5)  If:

                     (a)  a spectrum access under a licence authorises the operation of a radiocommunications receiver on a frequency within either of the following frequency ranges:

                              (i)  457.50625‑459.9875 MHz;

                             (ii)  467.50625‑469.4875 MHz; and

                     (b)  the licence is used for purposes other than government purposes; and

                     (c)  in the period starting on the variation day and ending on 31 December 2013 all the following conditions are met:

                              (i)  the holder of the licence surrenders the licence;

                             (ii)  the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications receiver on either of the following terms:

                                        (A)  the receiver would operate on a frequency within a frequency range in paragraph (a) for a period ending within 6 months after the day the new licence is issued or no later than 30 June 2014, whichever is the sooner, and on a frequency within a frequency range not in the harmonised government band for a period ending no later than 31 December 2015; or

                                        (B)  the receiver would operate on a frequency within a frequency range not in the harmonised government band for a period ending no later than 31 December 2015;

                            (iii)  the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and

                            (iv)  the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence;

the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 302 divided by 2.

             (6)  If:

                     (a)  a spectrum access under a licence authorises the operation of a radiocommunications receiver on a frequency that is not in the harmonised government band or any of the following frequency ranges:

                              (i)  452.5‑457.50625 MHz; and

                             (ii)  462‑467.50625 MHz.

                     (b)  the licence is used for government purposes; and

                     (c)  in the period starting on the variation day and ending on 31 December 2014 all the following conditions are met:

                              (i)  the holder of the licence surrenders the licence;

                             (ii)  the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications receiver on either of the following terms:

                                        (A)  the receiver would operate on a frequency within a frequency range not in the harmonised government band for a period ending within 6 months after the day the new licence is issued or no later than 30 June 2015, whichever is the sooner, and on a frequency within a frequency range in the harmonised government band for a period ending no later than 31 December 2015; or

                                        (B)  the receiver would operate on a frequency within a frequency range in the harmonised government band for a period ending no later than 31 December 2015;

                            (iii)  the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and

                            (iv)  the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence;

the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 302 divided by 2.

             (7)  If:

                     (a)  a spectrum access under a licence authorises the operation of a radiocommunications receiver on a frequency within any frequency range in the harmonised government band, other than any of the following frequency ranges:

                              (i)  457.50625‑459.9875 MHz; and

                             (ii)  467.50625‑469.9875 MHz.

                     (b)  the licence is used for purposes other than government purposes; and

                     (c)  in the period starting on the variation day and ending on 31 December 2014 all the following conditions are met:

                              (i)  the holder of the licence surrenders the licence;

                             (ii)  the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications receiver on either of the following terms:

                                        (A)  the receiver would operate on a frequency within any frequency range in the harmonised government band for a period ending within 6 months after the day the new licence is issued or no later than 30 June 2015, whichever is the sooner, and on a frequency within a frequency range not in the harmonised government band for a period ending no later than 31 December 2015; or

                                        (B)  the receiver would operate on a frequency within a frequency range not in the harmonised government band for a period ending no later than 31 December 2015;

                            (iii)  the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and

                            (iv)  the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence;

the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 302 divided by 2.

303  Minimum annual amount

                   If the amount of tax worked out in respect of a spectrum access using item 302 or 302A is less than $37.48, the amount of tax is taken to be $37.48.

 


Schedule 3Working out receiver licence tax for a particular licence period

(subsection 2.1(3))

  

101  29 February in a year

                   If:

                     (a)  a licence is to be issued for a period of 12 months or more; and

                     (b)  29 February happens during the licence period;

the day is to be disregarded in working out the amount of tax payable in respect of the issue, anniversary or holding of the licence.

102  Rounding

             (1)  This item applies if an amount of receiver licence tax worked out using this Schedule would be an amount that includes a part of a dollar.

             (2)  If the part of the dollar is less than 50 cents, the amount of the tax is reduced to the nearest whole dollar.

             (3)  If the part of the dollar is 50 cents or more, the amount of the tax is increased to the nearest whole dollar.

103  Full payment of licence tax

                   Use Table 103 to work out tax in respect of the issue of a licence for a period of 12 months or less.

                   Use Table 103 to work out tax in respect of the issue of a licence if:

                     (a)  the licence is issued for a period of more than 12 months; and

                     (b)  the licensee elected, in the licence application, that subsection 6(2) of the Act was to apply to the licence.

Note 1:       The effect of an election that subsection 6(2) of the Act is to apply to a licence is that the full amount of tax is to be paid on the issue of the licence.

Note 2:       The amount worked out using Table 103 may be rounded in accordance with item 102.

Table 103

 

Step 1

Find the annual amount for each spectrum access under the licence using Schedule 2.

Step 2

Multiply the annual amount by the number of days in the licence period.

Divide the result by 365.

Step 3

If the amount worked out in step 2 is less than $37.48, increase the amount to $37.48.

Step 4

Add up the amounts worked out for each spectrum access.

If the licence is to be issued to an eligible person, multiply the result by 0.285.

104  Payment by instalments

                   Use Table 104 to work out tax in respect of the issue of a licence, and each anniversary of the day the licence came into force, if:

                     (a)  the licence is issued for a period of more than 12 months; and

                     (b)  the licensee elected, in the licence application, that subsection 6(3) of the Act was to apply to the licence.

Note 1:       The effect of an election that subsection 6(3) of the Act is to apply to a licence is that the amount of tax for the licence is to be paid in instalments due on the issue of the licence and each anniversary of the day the licence came into force occurring during the period the licence is in force.

Note 2:       The amount worked out using Table 104 may be rounded in accordance with item 102.

Table 104

 

Step 1

Find the annual amount for each spectrum access under the licence using Schedule 2.

Step 2

If tax is being imposed on the last anniversary of the day on which the licence came into force:

(a) multiply its annual amount by the number of days in the period starting on the last anniversary and ending at the end of the licence period; and

(b) divide the result by 365.

Step 3

If the amount worked out in step 1 or 2 is less than $37.48, increase the amount to $37.48.

Step 4

Add up the amounts worked out for each spectrum access.

If the licence is to be issued to an eligible person, multiply the result by 0.285.

105  Payment of remaining instalments

                   If:

                     (a)  a licence was issued for a period of more than 12 months; and

                     (b)  the licensee elects, under subsection 6(5) of the Act, that the subsection is to apply to the licence;

use Table 105 to work out tax in respect of the next anniversary of the day the licence came into force after the election is made.

Note:          The effect of an election that subsection 6(5) of the Act is to apply to a licence is that all unpaid instalments of tax for the licence are to be paid in 1 payment.

                   If subsection 6(6) of the Act applies to a licence, use Table 105 to work out tax in respect of the holding of the licence on the day after the end of the 60 day period mentioned in that subsection.

Note 1:       The effect of subsection 6(6) of the Act is that all unpaid instalments of tax are required to be paid in 1 payment because of a failure by the licensee to pay an instalment within 60 days after an anniversary of the day the licence came into force.

Note 2:       The amount worked out using Table 105 may be rounded in accordance with item 102.

Table 105

 

Step 1

Find the annual amount for each spectrum access under the licence using Schedule 2.

Step 2

Multiply the annual amount by the number of days in the period:

(a) starting on the relevant anniversary of the day the licence came into force, and up to which payment of tax has been made; and

(b) ending at the end of the licence period.

Divide the result by 365.

Step 3

If the amount worked out in step 2 is less than $37.48, increase the amount to $37.48.

Step 4

Add up the amounts worked out for each spectrum access (if necessary).

If the licence is to be issued to an eligible person, multiply the result by 0.285.

 


Dictionary

(section 1.3)

ACMA means the Australian Communications and Media Authority.

Act means the Radiocommunications (Receiver Licence Tax) Act 1983.

area density means an area density identified in Schedule 1.

Australian waters means the area:

                     (a)  starting at the low‑water mark of a State or Territory; and

                     (b)  extending 200 nautical miles seaward from that mark.

CDMA means Code Division Multiple Access.

defence receive licence has the meaning given by the Radiocommunications (Interpretation) Determination 2000.

earth receive licence has the meaning given by the Radiocommunications (Interpretation) Determination 2000.

effect date, for a licence, means the day when the licence comes into force for subsection 103(1) or 130(4) of the Radiocommunications Act 1992.

eligible person means the Royal Flying Doctor Service of Australia.

fixed receive licence has the meaning given by the Radiocommunications (Interpretation) Determination 2000.

licence period, for a licence, means the period starting on the licence’s effect date and ending at the end of the day when the licence ceases to be in force.

major coast receive licence has the meaning given by the Radiocommunications (Interpretation) Determination 2000.

space receive licence has the meaning given by the Radiocommunications (Interpretation) Determination 2000.

spectrum access means access to the spectrum that is authorised for the operation of 1 or more radiocommunications devices that involves a unique combination of:

                     (a)  a particular receive frequency; and

                     (b)  a particular bandwidth; and

                     (c)  a particular site or access area.

 

 


Endnotes

 

Endnote 1—Legislation history

This endnote sets out details of the legislation history of the Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2).

 

 

Title

Gazettal or FRLI registration date

Commencement
date

Application, saving or transitional provisions

Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2)

27 Nov 2003
(see Gazette 2003, No. S438)

1 Dec 2003

 

Radiocommunications (Receiver Licence Tax) Amendment Determination 2005 (No. 1)

18 Feb 2005 (see F2005L00320)

19 Feb 2005

Radiocommunications (Receiver Licence Tax) Amendment Determination 2006 (No. 1)

8 Feb 2006 (see F2006L00343)

9 Feb 2006

Radiocommunications (Receiver Licence Tax) Amendment Determination 2007 (No. 1)

14 Feb 2007 (see F2007L00345)

15 Feb 2007

Radiocommunications (Receiver Licence Tax) Amendment Determination 2007 (No. 2)

31 July 2007 (see F2007L02339)

1 Aug 2007

Radiocommunications (Receiver Licence Tax) Amendment Determination 2008 (No. 1)

18 Feb 2008 (see F2008L00379)

19 Feb 2008

Radiocommunications (Receiver Licence Tax) Amendment Determination 2009 (No. 1)

27 Feb 2009 (see F2009L00735)

28 Feb 2009

Radiocommunications (Receiver Licence Tax) Amendment Determination 2010 (No. 1)

5 Feb 2010 (see F2010L00277)

6 Feb 2010

Radiocommunications (Receiver Licence Tax) Amendment Determination 2011 (No. 1)

4 Mar 2011 (see F2011L00365)

5 Mar 2011

Radiocommunications (Receiver Licence Tax) Amendment Determination 2011 (No. 2)

20 Sept 2011 (see F2011L01927)

21 Sept 2011

Radiocommunications (Receiver Licence Tax) Amendment Determination 2011 (No. 3)

21 Dec 2011 (see F2011L02769)

22 Dec 2011

Radiocommunications (Receiver Licence Tax) Amendment Determination 2012 (No. 1)

16 July 2012 (see F2012L01563)

Ss. 1–3 and Schedule 1 (items 3–5): 17 July 2012
Schedule 1 (items 1, 2): 15 Aug 2012

Radiocommunications (Receiver Licence Tax) Amendment Determination 2012 (No. 2)

6 Aug 2012 (see F2012L01655)

(a)

Radiocommunications (Receiver Licence Tax) Amendment Determination 2012 (No. 3)

3 Jan 2013 (see F2013L00012)

4 Jan 2013

Radiocommunications (Receiver Licence Tax) Amendment Determination 201 3

6 Jan 2014 (see F2014L00036)

7 Jan 2014

 

(a)             Section 2 of the Radiocommunications (Receiver Licence Tax) Amendment Determination 2012 (No. 2) provides as follows:

                  This Determination commences on the last to occur of:

                          (a)   the date on which it is registered; and

                          (b)   immediately after the commencement of item 2 of Schedule 1 of the Radiocommunications (Receiver Licence Tax) Amendment Determination 2012 (No. 1).

                  Item 2 of Schedule 1 of the Radiocommunications (Receiver Licence Tax) Amendment Determination 2012 (No. 1) commenced on 15 August 2012.

Endnote 2—Amendment history

This endnote sets out the amendment history of the Radiocommunications (Receiver Licence Tax) Determination 2003 (No. 2).

 

ad. = added or inserted    am. = amended    rep. = repealed    rs. = repealed and substituted    exp. = expired or ceased to have effect

Provision affected

How affected

Part 1

 

Note to s. 1.2....................

rep. 2007 No. 1

s. 1.3.................................

am. 2011 No. 3

Part 2

 

Part 2................................

rs. 2005 No. 1

s. 2.1.................................

rs. 2005 No. 1

s. 2.2.................................

rs. 2005 No. 1

Part 3

 

s. 3.2.................................

rep. 2007 No. 1

Part 4

 

Part 4................................

ad. 2005 No. 1

 

rs. 2007 No. 1; 2008 No. 1; 2009 No. 1; 2010 No. 1; 2011 Nos. 1 and 3; 2012 No. 3; 2013 F2014L00036

s. 4.1.................................

ad. 2005 No. 1

 

rs. 2007 No. 1; 2008 No. 1; 2009 No. 1; 2010 No. 1; 2011 Nos. 1 and 3; 2012 No. 3;  2013 F2014L00036

s. 4.2.................................

ad. 2005 No. 1

 

rs. 2007 No. 1; 2008 No. 1; 2009 No. 1; 2010 No. 1; 2011 Nos. 1 and 3; 2012 No. 3; 2013 F2014L00036

Part 5................................

ad. 2006 No. 1

 

rep. 2007 No. 1

ss. 5.1, 5.2........................

ad. 2006 No. 1

 

rep. 2007 No. 1

Schedule 1

 

Schedule 1........................

am. 2005 No. 1; 2007 No. 1

Schedule 2........................

rep. 2005 No. 1

Schedule 2

 

Heading to Schedule 3.......
Renumbered Schedule 2.

rs. 2005 No. 1
2005 No. 1

Schedule 3........................
Renumbered Schedule 2.

am. 2005 No. 1
2005 No. 1

Schedule 2........................

am. 2006 No. 1; 2007 No. 1; 2008 No. 1; 2009 No. 1; 2010 No. 1; 2011 Nos. 1, 2 and 3; 2012 Nos. 1, 2 and 3; 2013 F2014L00036

Schedule 3

 

Heading to Schedule 4.......
Renumbered Schedule 3.

am. 2005 No. 1
2005 No. 1

Schedule 4........................
Renumbered Schedule 3.

am. 2005 No. 1
2005 No. 1

Schedule 3........................

am. 2006 No. 1; 2007 No. 1; 2008 No. 1; 2009 No. 1; 2010 No. 1; 2011 Nos. 1 and 3; 2012 No. 3; 2013 F2014L00036

Dictionary

 

Dictionary.........................

rs. 2005 No. 1

 

am. 2011 No. 3