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Determinations/Communications as amended, taking into account amendments up to Radiocommunications (Scientific Licence – Licence Conditions and Licence Tax) Amendment Determination 2017 (No. 1)
Administered by: Communications and the Arts
Registered 25 Jan 2018
Start Date 23 Nov 2017
Table of contents.

 

Radicommunications (Transmitter Licence Tax) Determination 2015

 

made under subsection 7(1) of the

Radiocommunications (Transmitter Licence Tax) Act 1983.

 

 

Compilation No. 5

Compilation date:                              23 November 2017

Includes amendments up to:           Radiocommunications (Scientific Licence – Licence Conditions and Licence Tax) Amendment Determination 2017 (No. 1) [F2017L01517]

 

 

 

 

 

 

 

Prepared by the Australian Communications and Media Authority, Melbourne

About this compilation

 

This compilation

This is a compilation of the Radicommunications (Transmitter Licence Tax) Determination 2015, that shows the text of the law as amended and in force on 23 November 20172017 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law.  Any uncommenced amendments affecting the law are accessible on the Federal Register of Legislation (www.legislation.gov.au).  The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes.  For more information on any uncommenced amendments, see the series page on the Federal Register of Legislation for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law.  Accordingly, this compilation does not show the text of the compiled law as modified.  For more information on any modifications, see the series page on the Federal Register of Legislation for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.



Part 1 Preliminary

1.1 Name of Determination

This Determination is the Radiocommunications (Transmitter Licence Tax) Determination 2015.

1.2 Commencement

This Determination commences on the day after it is registered.

Note:          All legislative instruments must be registered on the Federal Register of Legislative Instruments required to be maintained under the Legislative Instruments Act 2003. See www.comlaw.gov.au.

1.3 Definitions—the Dictionary

(1)     Unless the contrary intention appears, the definitions in the dictionary at the end of this Determination of terms and expressions apply to each use of the terms or expressions in this Determination.

(2)     The dictionary is part of this Determination.


 

Part 2Working out transmitter licence tax

2.1 Using Schedules 1, 2 and 3

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

(2)     Schedule 2 explains:

(a)   the annual amounts that are used to work out transmitter licence tax; and

(b)   in Part 3A – the amount of transmitter licence tax.

Note 1:          Each Part of Schedule 2 identifies the types of transmitter licences to which transmitter licence tax 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 transmitter and whether the licensee is an eligible person.

(3)     Schedule 3 explains how to use the annual amounts to work out the amount of transmitter licence tax for a particular licence period.

2.2 Working out tax

To work out an amount of transmitter 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 transmitter licence tax for the licence; or

(iii)  the amount of transmitter 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 transmitter licence tax for the licence.

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


Part 3    Transitional arrangements relating to Schedule 1 of the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2016 (No. 1)

3.1 Definitions for Part 3

In this Part:

amendment day means the day on which Schedule 1 to the Amendment Determination commenced.

Amendment Determination means the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2016 (No. 1).

pre-amendment Determination means this Determination as in force immediately before the amendment day.

3.2 Transitional arrangements after commencement of Amendment Determination

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

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

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

(c)   the licence comes into force before 23 November 2017;

use the pre-amendment Determination to work out the amount of transmitter licence tax.

Note 1:          If a licence is issued before the amendment day, the pre-amendment Determination is used to work out the amount of transmitter licence tax, whether or not the licence comes into force before 23 November 2017.

Note 2:          If a licence is issued after the amendment day, and comes into force on or after 23 November 2017, this Determination as amended by the Amendment Determination is used to work out the amount of transmitter licence tax.

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

(a)   transmitter licence tax is imposed on the anniversary of the day on which a transmitter 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 23 November 2017;

use the pre-amendment Determination to work out the amount of transmitter licence tax.

Note 1:     If the anniversary of the day on which the licence came into force is before the amendment day, the pre-amendment Determination is used to work out the amount of transmitter licence tax.

Note 2:         If the anniversary of the day on which the licence came into force is on or after 23 November 2017, this Determination as amended by the Amendment Determination is used to work out the amount of transmitter licence tax.

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

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

(b)   the day on which the tax is payable is on or after the amendment day but before 23 November 2017;

use the pre-amendment Determination to work out the amount of transmitter licence tax.

Note 1:         If tax is imposed on the holding of a licence on a particular day, and that day is before the amendment day, the pre-amendment Determination is used to work out the amount of transmitter licence tax.

Note 2:         If tax is imposed on the holding of a licence on a particular day, and that day is after 23 November 2017, this Determination as amended by the Amendment Determination is used to work out the amount of transmitter licence tax.

Note 3:         Subsections 6(5) and (6) of the Act impose tax on the holding of a licence.

 


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 dictionary.

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)  a maritime ship licence authorising the licensee to operate a maritime ship station (wherever situated); or

                     (b)  an aircraft licence authorising the licensee to operate an aircraft station (wherever situated); or

                     (c)  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 licence, authorising the licensee to operate a space station to transmit to 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 licence

The area density type of a spectrum access under a space licence authorising the licensee to operate a space station to transmit to 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 paragraph 203(2)(a), paragraph 203(2)(b) or item 204).

Schedule 2 Annual amounts

(subsection 2.1(2))

Part 1General rules

101 Uses of 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)  remote or supplementary stations.

             (2)  The authorisation of the operation of:

                     (a)  remote stations on a transmit frequency that is the same as a receive frequency or a transmit frequency of the station or stations of a kind; or

                     (b)  supplementary stations;

does not constitute a separate spectrum access for working out transmitter licence tax.


 

Part 2Assigned licences

201 Licences

                   (1) This Part applies to a licence that relates to any of the following:

                            (a) an aeronautical assigned station;

                            (b)  an aeronautical assigned system station;

                            (c)  an aircraft assigned station;

                            (d)  an HF Domestic Service station;

                            (e)  an HF Overseas Service station;

                            (f)  an HF Overseas (IBL) Service station;

                            (g)  a narrowcasting service station;

                            (h)  an ambulatory station, other than an ambulatory station that is operated under a harmonised government spectrum area licence;

                            (i)  a CBRS repeater station;

                            (j)  a major coast A station;

                            (k)  a major coast B station;

                            (l)  a limited coast assigned system;

                            (m)  a ship station class B assigned;

                            (n)  a ship station class C assigned;

                            (o)  an outpost assigned station;

                            (p)  a PMTS Class B operated in the frequency range 870–890 MHz;

                            (q)  a radiodetermination station, other than a station that is operated under a radiodetermination licence to which Part 7 of this Schedule applies;

                            (s)  a 900 MHz studio to transmitter link station;

                            (t)  a defence licence.          

                   (2) This Part also applies to any other licence that is not mentioned in another Part of this Schedule.

202 Annual amount of tax for spectrum access

Subject to item 203, 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

1.1643

1.1643

1.1643

1.1643

1.1643

>30–70

2.6301

1.0273

0.5464

0.1179

0.0588

>70–399.9

2.6983

1.1074

0.5067

0.1136

0.0567

>399.9–403

2.6983

1.5111

0.6913

0.1179

0.0588

>403–520

2.6983

1.9999

0.6913

0.1179

0.0000

>520–960

2.6983

1.5111

0.6913

0.1179

0.0588

>960–2 690

2.6943

0.6047

0.2795

0.1406

0.0702

GHz

>2.69–5.0

2.6913

0.5000

0.2026

0.1678

0.0839

>5.0–8.5

2.2723

0.4201

0.1956

0.0890

0.0432

>8.5–14.5

1.0014

0.3605

0.0853

0.0062

0.0030

>14.5–31.3

1.0014

0.2666

0.0586

0.0062

0.0030

>31.3–51.4

0.2731

0.1454

0.0316

0.0011

0.0005

>51.4

0.0270

0.0027

0.0027

0.0003

0.0003

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

203 Low power spectrum access

The amount of tax in respect of a low power spectrum access is the amount worked out under item 202 for the spectrum access, divided by 10.

204 Minimum annual amount

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


 

Part 2A  Scientific licences

205 Licences

This Part applies to licences authorising scientific assigned stations.

206 Annual amount of tax for spectrum access

Subject to items 206A and 207, the amount of tax in respect of each spectrum access under the licence is the amount specified in Table 206 for the frequency range and area density type applicable to the spectrum access, multiplied by the bandwidth (in kHz) of the spectrum access.

206A Licences authorising multiple scientific assigned stations

Where a licence authorises multiple scientific assigned stations, then the amount of tax payable is the sum of the amounts calculated in accordance with item 206 divided by the number of stations authorised by the licence.

Table 206

Frequency range

Amount ($)

 

 

 

 

 

Area density

 

 

 

 

 

Australia wide

High density

Medium density

Low density

Remote density

MHz

 

 

 

 

 

0–30

0.1164

0.1164

0.1164

0.1164

0.1164

>30–70

0.263

0.1027

0.0546

0.0118

0.0059

>70–399.9

0.2698

0.1107

0.0507

0.0114

0.0057

>399.9–403

0.2698

0.1511

0.0691

0.0118

0.0059

>403–520

0.2698

0.2000

0.0691

0.0118

0

>520–960

0.2698

0.1511

0.0691

0.0118

0.0059

>960–2 690

0.2694

0.0605

0.028

0.0141

0.007

GHz

 

 

 

 

 

>2.69–5.0

0.2691

0.05

0.0203

0.0168

0.0084

>5.0–8.5

0.2272

0.042

0.0196

0.0089

0.0043

>8.5–14.5

0.1001

0.0360

0.0085

0.0006

0.0003

>14.5–31.3

0.1001

0.0267

0.0059

0.0006

0.0003

>31.3–51.4

0.0273

0.0145

0.0032

0.0001

0.0001

>51.4

0.0027

0.0003

0.0003

0

0

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

207 Low power spectrum access

The amount of tax in respect of a low power spectrum access is the amount worked out under item 206 for the spectrum access, divided by 10.

208 Minimum annual amount

If the amount of tax worked out in respect of a spectrum access using items 206, 206A or 207 is less than the minimum annual amount, the amount of tax is taken to be the minimum annual amount.

Part 3 Assigned licences in high demand frequency bands

301 Licences

This Part applies to a licence that relates to any of the following:

                     (a)  a narrowband area service station;

                     (b)  a point to multipoint station (land mobile spectrum);

                     (c)  a point to multipoint system;

                     (d)  a land mobile system, other than:

                              (i)  a wireless audio system; or

                             (ii)  a land mobile system that is operated under a harmonised government spectrum area licence;

                     (e)  a paging system;

                      (f)  an ambulatory system, other than:

                              (i)  a wireless audio system; or

                             (ii)  an ambulatory system that is operated under a harmonised government spectrum area licence.

302 Annual amount of tax for spectrum access

Subject to item 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

86.0869

86.0869

86.0869

86.0869

86.0869

 

>30–70

194.4586

75.9520

40.4000

8.7184

4.3492

 

>70–399.9

199.5061

81.8773

37.4673

8.3992

4.1896

 

>399.9–403

199.5061

111.7234

51.1135

8.7184

4.3492

 

>403–520

199.5061

147.8620

51.1135

8.7184

0.0000

 

>520–960

199.5061

111.7234

51.1135

8.7184

4.3492

 

>960–2 690

199.2069

44.7093

20.6688

10.3943

5.1872

 


 

 

Frequency range

Amount ($)

Area density

 

Australia wide

High density

Medium density

Low density

Remote density

GHz

 

>2.69–5.0

198.9874

36.9685

14.9829

12.4093

6.2046

 

>5.0–8.5

168.0041

31.0631

14.4642

6.5837

3.1921

 

>8.5–14.5

74.0367

26.6540

6.3044

0.4589

0.2195

 

>14.5–31.3

74.0367

19.7112

4.3293

0.4589

0.2195

 

>31.3–51.4

20.1900

10.7534

2.3342

0.0798

0.0399

 

>51.4

1.9951

0.1995

0.1995

0.0200

0.0200

 

 

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

303 Low power spectrum access

The amount of tax in respect of a low power spectrum access is the amount worked out under item 302 for the spectrum access, divided by 10.

304 Minimum annual amount

If the amount of tax worked out in respect of a spectrum access using items 302 or 303 is less than the minimum annual amount, the amount of tax is taken to be the minimum annual amount.


Part 3A Harmonised government spectrum area licences

 

Division 1   Preliminary

 

301A   Application of this Part

This Part applies to a harmonised government spectrum area licence.

 

302A   Definitions

In this Part:

base amount, for a harmonised government spectrum area licence for a year, has the meaning given by Division 2.

state or territory of the licence, in relation to a harmonised government spectrum licence, means the State or Territory within which the licence authorises the operation of a device.

Division 2   Base amounts

304A   Base amount for a licence for 2017

The base amount for a licence for 2017 is:

(a)   the bandwidth (in MHz) authorised for use by a transmitter under the licence; multiplied by

(b)   the tax rate in column 2 of Table 304A for the state or territory of the licence.

Table 304A

Column 1

State or territory of the licence

Column 2

Tax rate ($)

 

Australian Capital Territory

964

 

New South Wales

109,411

 

Northern Territory

2,551

 

Queensland

79,879

 

South Australia

14,561

 

Tasmania

366

 

Victoria

93,023

 

Western Australia

17,044

 

Example:    A harmonised government spectrum area licence authorises the use, by transmitters, of 5 MHz in every part of the Northern Territory.  The base amount for the licence for 2017 is:

                       5 x 2,551 = $12,755

305A   Base amount for a licence for 2018 and subsequent years

The base amount for a licence for 2018 or any subsequent year is:

(a)   the bandwidth (in MHz) authorised for use by a transmitter under the licence; multiplied by

(b)   the tax rate in column 2 of Table 305A for the state or territory of the licence.

Table 305A

Column 1

State or territory of the licence

Column 2

Tax rate ($)

 

Australian Capital Territory

1,205

 

New South Wales

114,066

 

Northern Territory

3,190

 

Queensland

84,533

 

South Australia

19,215

 

Tasmania

458

 

Victoria

97,677

 

Western Australia

21,699

 

Example:    A harmonised government spectrum area licence authorises the use, by transmitters, of 10 MHz in every part of South Australia.  The base amount for the licence for 2018, or any subsequent year, is:

                      10 x 19,215 = $192,150

Division 3   Amount of tax payable

306A   Licence issued for a period of 12 months or less

Use the steps in Table 306A to work out tax in respect of the issue of a licence for a period of 12 months or less.

Note 1:          Subsection 6(1) of the Act imposes tax on the issue of a licence that is issued for a period not exceeding 12 months.

Note 2:          The amount worked out using Table 306A must be rounded in accordance with item 311A.

 

Table 306A

Step 1

Find the base amount for the licence for the year that includes the day on which the licence was issued.

Step 2

Multiply the base 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 greater than or equal to the minimum annual amount, that amount is the tax payable.  If the amount worked out in Step 2 is less than the minimum annual amount, the minimum annual amount is the tax payable.

 

307A   Licence issued for a period of more than 12 months – election that subsection 6(2) of the Act is to apply

Use the steps in Table 307A 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 307A must be rounded in accordance with item 311A.

 

Table 307A

Step 1

Find the base amount for the licence for:

(a) the year that includes the day on which the licence came into force; and

(b) each year that includes the anniversary of the day on which the licence came into force, where the licence is in force on that anniversary, other than the year that includes the last anniversary before the end of the licence period (last anniversary).

Step 2

Add the base amounts found in Step 1 together.

Step 3

Find the base amount for the licence for the year that includes the last anniversary and:

(a) multiply the base 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 4

Add the amounts found in Step 2 and Step 3 together.

Step 5

If the amount worked out in Step 4 is greater than or equal to the minimum annual amount, that amount is the tax payable.  If the amount worked out in Step 4 is less than the minimum annual amount, the minimum annual amount is the tax payable.

 

308A   Licence issued for a period of more than 12 months – election that subsection 6(3) of the Act is to apply

Use the steps in Table 308A 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 308A must be rounded in accordance with item 311A.

 

Table 308A

Step 1

Find the base amount for the licence for the year that includes the day on which the Act imposes tax on the licence.

Step 2

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

(a) multiply the base 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, if tax is being imposed on the last anniversary of the day on which the licence came into force, Step 2, is greater than or equal to the minimum annual amount, that amount is the tax payable.  If the amount worked out in Step 1 or Step 2 is less than the minimum annual amount, the minimum annual amount is the tax payable.

309A   Licence issued for a period of more than 12 months – where subsection 6(3) of the Act ceases to apply

            (1)        If:

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

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

use Table 309A to work out tax in respect of the next anniversary of the day the licence came into force after the notification is made.

Note 1:       The effect of a notification 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, on the next anniversary of the day the licence came into force.

Note 2:       The amount worked out using Table 309A must be rounded in accordance with item 311A.

(2)        If subsection 6(6) of the Act applies to a licence, use Table 309A 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 309A must be rounded in accordance with item 311A.

Table 309A

Step 1

Find the base amount for the licence for:

(a)     if subsection 6(5) applies to the licence – each year that includes a day on which the licence was in force after the day subsection 6(3) of the Act ceased to apply to the licence;

(b)     if subsection 6(6) applies to the licence – the year that includes the anniversary of the day the licence came into force in relation to which the licensee failed to pay tax, and each subsequent year that includes a day on which the licence will be in force. 

Step 2

Add the base amounts found in Step 1 together.

Step 3

Multiply the amount worked out in Step 2 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 4

If the amount worked out in Step 3 is greater than or equal to the minimum annual amount, that amount is the tax payable.  If the amount worked out in Step 3 is less than the minimum annual amount, the minimum annual amount is the tax payable.

 

310A   29 February in a year

In this Part, 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.

311A   Rounding

(1)        This item applies if an amount of tax worked out in this Part 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.


 

Part 4 Assigned Fixed Point to Point Licences

401 Licences

This Part applies to a licence that relates to a point to point station.

402 Annual amount of tax for spectrum access

The amount of tax in respect of each spectrum access under the licence is the amount specified in Table 402 for the frequency range and area density type applicable to the spectrum access, multiplied by the bandwidth (in kHz) of the spectrum access.

Table 402

Frequency range

Amount ($)

Area density

 

Australia wide

High density

Medium density

Low density

Remote density

MHz

 

0–30

21.5217

21.5217

21.5217

21.5217

14.2182

 

>30–70

48.6147

18.9880

10.1000

2.1796

0.7183

 

>70–399.9

49.8765

20.4693

9.3668

2.0998

0.6920

 

>399.9–403

49.8765

27.9309

12.7784

2.1796

0.7183

 

>403–520

49.8765

36.9655

12.7784

2.1796

0

 

>520–960

49.8765

27.9309

12.7784

2.1796

0.7183

 

>960–2 690

1.1772

0.2642

0.1221

0.0614

0.0307

 

GHz

 

>2.69–5.0

1.1759

0.2185

0.0885

0.0733

0.0367

 

>5.0–8.5

0.9928

0.1836

0.0855

0.0389

0.0189

 

>8.5–14.5

0.4375

0.1575

0.0373

0.0027

0.0013

 

>14.5–31.3

0.4375

0.1165

0.0256

0.0027

0.0013

 

>31.3–51.4

0.1193

0.0635

0.0138

0.0005

0.0002

 

>51.4

0.0118

0.0012

0.0012

0.0001

0.0001

 

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

403 Minimum annual amount

If the amount of tax worked out in respect of a spectrum access using item 402 is less than the minimum annual amount, the amount of tax is taken to be the minimum annual amount.

Part 5 Assigned Fixed Point to Multipoint Licences

501 Licences

This Part applies to a licence that relates to either or both of:

                     (a)  a point to multipoint station operating with a frequency greater than or equal to 960 MHz; and

                     (b)  a point to multipoint station operating with a frequency of less than 960 MHz.

502 Annual amount of tax for spectrum access

Subject to item 503, the amount of tax in respect of each spectrum access under the licence is the amount specified in Table 502 for the frequency range and area density type applicable to the spectrum access, multiplied by the bandwidth (in kHz) of the spectrum access.

 

 Table 502                                                                             

Frequency range

Amount ($)

Area density

 

Australia wide

High density

Medium density

Low density

Remote density

MHz

 

0–30

86.0869

86.0869

86.0869

86.0869

56.1492

 

>30–70

194.4586

75.9520

40.4000

8.7184

2.8367

 

>70–399.9

199.5061

81.8773

37.4673

8.3992

2.7326

 

>399.9–403

199.5061

111.7234

51.1135

8.7184

2.8367

 

>403–520

199.5061

147.8620

51.1135

8.7184

0

 

>520–960

199.5061

111.7234

51.1135

8.7184

2.8367

 

>960–2 690

1.1772

0.2642

0.1221

0.0614

0.0307

 

GHz

 

>2.69–5.0

1.1759

0.2185

0.0885

0.0733

0.0367

 

>5.0–8.5

0.9928

0.1836

0.0855

0.0389

0.0189

 

>8.5–14.5

0.4375

0.1575

0.0373

0.0027

0.0013

 

>14.5–31.3

0.4375

0.1165

0.0256

0.0027

0.0013

 

>31.3–51.4

0.1193

0.0635

0.0138

0.0005

0.0002

 

>51.4

0.0118

0.0012

0.0012

0.0001

0.0001

 

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

503 Low power spectrum access

The amount of tax in respect of a low power spectrum access is the amount worked out under item 502 for the spectrum access, divided by 10.


504 Minimum annual amount

If the amount of tax worked out in respect of a spectrum access using items 502 or 503 is less than the minimum annual amount, the amount of tax is taken to be the minimum annual amount.


Part 6 Fixed television outside broadcast station

601 Licences

This Part applies to a licence that relates to a television outside broadcast station.

602 Annual amount of tax for spectrum access

The amount of tax in respect of each spectrum access under the licence is the amount specified in Table 602 for the frequency range and area density type applicable to the spectrum access, multiplied by the bandwidth (in kHz) of the spectrum access.

Table 602

Frequency range

Amount ($)

Area density

 

Australia wide

High density

Medium density

Low density

Remote density

MHz

 

0–30

0.5973

0.5973

0.5973

0.5973

0.5973

 

>30–70

1.3493

0.5270

0.2803

0.0605

0.0302

 

>70–399.9

1.3843

0.5681

0.2600

0.0583

0.0291

 

>399.9–960

1.3843

0.7752

0.3547

0.0605

0.0302

 

>960–2 690

1.3822

0.3102

0.1434

0.0721

0.0360

 

GHz

 

>2.69–5.0

1.3807

0.2565

0.1040

0.0861

0.0431

 

>5.0–8.5

1.1657

0.2155

0.1004

0.0457

0.0221

 

>8.5–14.5

0.5137

0.1849

0.0437

0.0032

0.0015

 

>14.5–31.3

0.5137

0.1368

0.0300

0.0032

0.0015

 

>31.3–51.4

0.1401

0.0746

0.0162

0.0006

0.0003

 

>51.4

0.0138

0.0014

0.0014

0.0001

0.0001

 

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

603 Minimum annual amount

If the amount of tax worked out in respect of a spectrum access using item 602 is less than the minimum annual amount, the amount of tax is taken to be the minimum annual amount


 

Part 7 Assigned licences subject to a fixed annual tax

701 Licences

This Part applies to a licence specified, or that relates to a service specified, in item 702. 

702 Annual amount of tax for licence

The amount of tax in respect of the licence is set out in Table 702.

Table 702


Item


Service

Amount

1

Broadcasting licence (other than a service operated in the frequency range 2.3 MHz–26.1 MHz)

$39.57 per transmitter

2

Datacasting licence

$39.57 per transmitter

3

Licence that authorises the operation of point to point (5.8 GHz band) stations

$39.57 per pair of spectrum accesses

4

Licence that authorises the operation of point to point (self‑coordinated) stations

$226 per pair of spectrum accesses

5

Television outside broadcast network

$397,820

6

Television outside broadcast system (Australia wide density area)

$42,626

7

Television outside broadcast system (high density area)

$7,882

8

Television outside broadcast system (medium density area)

$3,669

9

Television outside broadcast system (low density area)

$1,671

10

Television outside broadcast system (remote density area)

$837

11

PABX cordless telephone service

$39.57

12

PMTS Class B operated in the frequency range 935–960 MHz (Paired)

$3,227,539 for each MHz on which the service may be operated

13

PMTS Class C 

$39.57

14

Radiodetermination licence that authorises the operation of one or more stations that are body scanners at an Australian international airport for the purpose of aviation security screening (high density area)

$36,000 for each airport

 

15

Radiodetermination licence that authorises the operation of one or more stations that are body scanners at an Australian international airport for the purpose of aviation security screening (medium density area)

$7,918 for each airport

 

16

Radiodetermination licence that authorises the operation of one or more stations that are body scanners at an Australian international airport for the purpose of aviation security screening (low density area)

$842 for each airport

 

17

Wireless audio system

$39.57

Part 7A Assigned licences subject to a population based annual tax

701A   Licences

This Part applies to a PMTS Class B licence that authorises operation of a transmitter in any of the following frequency bands:

                     (a)  700 MHz band;

                     (b)  1800 MHz band;

                     (c)  2.1 GHz band; and

                     (d)  3.5 GHz band.

702A   Definitions

In this Part:

700 MHz band means the spectrum from 788 MHz up to and including 803 MHz.

1800 MHz band means the spectrum from 1805 MHz up to and including 1880 MHz. 

2.1 GHz band means the spectrum from 2110 MHz up to and including 2170 MHz.

3.5 GHz band means the spectrum in the following frequency ranges:

                     (a)  3400 MHz–3425 MHz; and

                     (b)  3492.5 MHz–3542.5 MHz.

ASMG means the Australian Spectrum Map Grid 2012, published by the ACMA and existing at the time this Part commences.

Note:          The ASMG can be accessed on the ACMA website: www.acma.gov.au.

HCIS area for a licence, in relation to a licence that does not specify any HCIS blocks, means:

                     (a)  if the licence specifies one or more HCIS cells that are within one Level 2 HCIS block – that HCIS block;

                     (b)  if the licence specifies two or more HCIS cells, and there are two or more Level 2 HCIS blocks within which those cells are located – those HCIS blocks;

                     (c)  if the licence does not specify any HCIS cells – each Level 2 HCIS block within which a transmitter authorised by the licence is located or permitted to be located.

Note:          A PMTS Class B licence to which this Part applies will generally specify:

(a)      the HCIS blocks, or HCIS cells, to which the licence relates; or

(b)     where the licence relates to more than one HCIS block or cell, the list of all HCIS blocks or HCIS cells to which the licence relates.

Example for paragraph (b) of the definition:

If a PMTS Class B licence to which this Part applies specifies the HCIS cells BV4D7, BV4D8, BV4D9, BV4H1, BV4H2 and BV4H3, then the HCIS area for the licence comprises the two Level 2 HCIS blocks BV4D and BV4H.

HCIS block means a grouping of HCIS cells, identified by an HCIS identifier.

Note:          In the ASMG, these blocks are identified by the terms HCIS Levels 2, 3 and 4. 

HCIS cell means a five minute of arc square cell in the ASMG, identified by an HCIS identifier.

Note:          In the ASMG, these cells are identified by the term HCIS Level 1.

HCIS identifier means a unique identifier used to describe a geographic area in the ASMG.

Level 2 HCIS block means an HCIS block that is identified as a Level 2 block in the ASMG.

population of an HCIS block means the population for the HCIS block listed in the Hierarchical Cell Identification Scheme (HCIS) - List of Population Data, published by the ACMA and existing at the time this Part commences.

Note:                 The Hierarchical Cell Identification Scheme (HCIS) - List of Population Data is available on the ACMA website: www.acma.gov.au. The document identifies HCIS cells and HCIS blocks using the HCIS identifiers. The population data is based on the population figures published by the Australian Bureau of Statistics in the 2011 Census of Population and Housing.

703A Calculating annual amounts of tax for population based licences

The amount of tax in respect of each spectrum access under a licence to which this Part applies is calculated as follows:

                     (a)  if the licence specifies one or more HCIS blocks – the sum of the results of performing the following calculation for each block:

                              (i)  either:

                                   (A)  if the spectrum is in the 700MHz band, 1800 MHz or 2.1 GHz band – the paired spectrum (in MHz) authorised for use by a transmitter under the spectrum access within the block; or

                                   (B)  in any other case – the spectrum (in MHz) authorised for use by a transmitter under the spectrum access within the block;

                                           multiplied by

                             (ii)  the base rate of tax specified in this Part for the licence; multiplied by

                            (iii)  the population of the HCIS block;

                     (b)  if the licence does not specify any HCIS blocks – the sum of the results of the following calculation performed for each HCIS block in the HCIS area of the licence:

                              (i)  either:

                                   (A)  if the spectrum is in the 700 MHz, 1800 MHz or 2.1 GHz band – the paired spectrum (in MHz) authorised for use by a transmitter under the spectrum access within the block; or

                                   (B)  in any other case – the spectrum (in MHz) authorised for use by a transmitter under the spectrum access within the block;

                                           multiplied by

                             (ii)  the base rate of tax specified in this Part for the licence; multiplied by


 

                            (iii)  the population of the HCIS block.

Example:    The amount of tax for a spectrum access that authorises the use of 20 MHz (paired) of spectrum in the frequency range 1805–1880 MHz, in a licence that specifies an HCIS cell in relation to that spectrum access, and that is within a Level 2 HCIS block that has a population of 50,000, would be:

Amount of tax         =       20 MHz r $0.01/MHz/pop r 50,000 population

                                   =       $10,000

704A Base rates of tax for PMTS Class B licences

             (1)  The base rate of tax for a PMTS Class B licence that authorises the operation of a transmitter in the 1800 MHz band is $0.01/MHz/pop.

             (2)  The base rate of tax for a PMTS Class B licence that authorises the operation of a transmitter in the 2.1 GHz band is $0.06/MHz/pop.

             (3)  The base rate of tax for a PMTS Class B licence that authorises the operation of a transmitter in the 3.5 GHz band is $0.0038/MHz/pop.

(3A) The base rate of tax for a PMTS Class B licence that authorises the operation of a transmitter in the 700 MHz band is $0.07/MHz/pop.

             (4)  In this section:

$/MHz/pop means the unit amount where:

                     (a)  $ = Australian dollars;

                     (b)  MHz = the bandwidth of spectrum; and

                     (c)  pop = population of an area.

705A Minimum annual amount

If the amount of tax worked out in respect of a spectrum access using this Part is less than the minimum annual amount, the amount of tax is taken to be the minimum annual amount.


Part 8High Power Open Narrowcasting Services—Broadcasting Licences

801 Licences

             (1)  This Part applies to a broadcasting licence that:

                     (a)  was allocated under:

                              (i)  the Radiocommunications (Issue of Broadcasting (Narrowcasting) Transmitter Licences) Determination No. 1 of 1996 (1996 Determination); or

                             (ii)  the 1996 Determination, and subsequently renewed under section 130 of the Radiocommunications Act 1992; and

                     (b)  authorises the provision of open narrowcasting services within the frequency range 526.5 kHz–1 606.5 kHz or 87.5 MHz–108 MHz.

             (2)  This Part also applies to a broadcasting licence that:

                     (a)  either:

                              (i)  is allocated under the Radiocommunications (Allocation of Transmitter Licences – High Powered Open Narrowcasting Licences) Determination 2014 (2014 Determination); or

                             (ii)  was allocated under the 2014 Determination, and subsequently renewed under section 130 of the Radiocommunications Act 1992; and

                     (b)  authorises the provision of open narrowcasting services within the frequency range 526.5 kHz–1 606.5 kHz or 87.5 MHz–108 MHz.

802 Annual amount of tax for licence

Subject to item 803, the amount of tax in respect of the licence is set out in Table 802.

Table 802

Item

Location of open narrowcasting service

Amount ($)

1

Sydney

$39,346

2

Melbourne

$39,346

3

Brisbane

$14,281

4

Adelaide

$14,281

5

Perth

$14,281

6

Perth City

$14,281

7

Newcastle

$3,643

8

Canberra

$3,643

9

Wollongong

$3,643

10

Gold Coast

$3,643

11

Gosford

$3,643

12

Penrith

$3,643

13

Hobart

$1,605

14

Geelong

$1,605

15

Nambour

$1,605

16

Townsville

$1,605

17

Cairns

$1,605

18

Any other location

$946

Note:   These areas are not the same as the density areas described in Schedule 1.

803 Limited power or coverage

             (1)  If the licence area plan relevant to the licence provides that:

                     (a)  the maximum effective radiated power for the relevant station is not more than 100 watts; or

                     (b)  the maximum cymomotive force for the relevant station is not more than 100 volts; or

                     (c)  the coverage radius for the service is not more than 15 kilometres from the nominal location of the transmitter within the meaning given by the licence area plan;

the annual amount for the licence is the amount worked out under item 802, divided by 2.

             (2)  If the amount worked out using sub-item 803(1) is less than $946 the annual amount is taken to be $946.

 


Part 8ASpace system licences

 

801A Licences

This Part applies to a licence that relates to any of the following:

(a)    a fixed earth station;

(b)   a mobile earth station;

(c)    a space station.

 

802A Annual amount of tax for licence

Subject to items 803A and 804A, the amount of tax in respect of each spectrum access under the licence is the amount specified in Table 802A for the frequency range and area density type applicable to the spectrum access, multiplied by the bandwidth (in kHz) of the spectrum access.       

Table 802A

Frequency range

Amount ($)

 

Area density

 

 

Australia wide

High density

Medium density

Low density

Remote density

 

MHz

 

 

0–30

1.1643

1.1643

1.1643

1.1643

1.1643

 

 

>30–70

2.6301

1.0273

0.5464

0.1179

0.0588

 

 

>70–399.9

2.6983

1.1074

0.5067

0.1136

0.0567

 

 

>399.9–403

2.6983

1.5111

0.6913

0.1179

0.0588

 

 

>403–520

2.6983

1.9999

0.6913

0.1179

0.0000

 

 

>520–960

2.6983

1.5111

0.6913

0.1179

0.0588

 

 

>960–2 690

2.6943

0.6047

0.2795

0.1406

0.0702

 

 

GHz

 

 

>2.69–5.0

2.6913

0.5000

0.2026

0.1678

0.0839

 

 

>5.0–8.5

2.2723

0.4201

0.1956

0.0890

0.0432

 

 

>8.5–17.3

1.0014

0.3605

0.0853

0.0062

0.0030

 

 

>17.3–31.3

0.7010

0.1866

0.0293

0.0031

0.0000

 

 

>31.3–51.4

0.1912

0.1018

0.0158

0.0006

0.0000

 

 

>51.4

0.0270

0.0027

0.0027

0.0003

0.0003

 

 

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

803A Space licence

If:

(a)     a spectrum access under a space licence involves the use of spectrum in the frequency range from 2483.5 MHz up to and including 2500 MHz; and

(b)     the spectrum access is not a low power spectrum access; and

(c)     CDMA technology is used to transmit on a frequency within that frequency range;

the amount of tax in respect of the spectrum access is the amount worked out under item 802A for the spectrum access, divided by 4.

804A Co-located and co-frequency earth stations

If the licence is an earth licence that relates to a fixed earth station (the first station) which:

(a)       is located within:

(i)             a high density area and at a fixed point within a circle of radius 500 metres from the fixed location of another earth station or earth receive station; or

(ii)            a medium density area and at a fixed point within a circle of radius 1000 metres from the fixed location of another earth station or earth receive station; or

(iii)          a low or remote density area and at a fixed point within a circle of radius 2000 metres from the fixed location of another earth station or earth receive station; and

(b)      operates on a transmit frequency that is coincident or overlaps with the receive or transmit frequency of the other earth station or earth receive station,

the amount of tax in respect of the spectrum access under the licence for the first station is the amount worked out under item 802A, multiplied by 70 per cent. 

Note:       The licence does not need to authorise the licensee to operate each of the stations referred to in item 804A.  

805A Minimum annual amount

If the amount of tax worked out in respect of a spectrum access using this Part is less than the minimum annual amount, the amount of tax is taken to be the minimum annual amount.


Part 9Non-Assigned Licences

901 Licences

This Part applies to a licence that relates to a station specified in item 902.

902 Annual amount of tax for licence

The amount of tax in respect of the licence is set out in Table 902.

Table 902

Item

Station

Amount ($)

1

Amateur station

$48.55

2

Limited coast marine rescue station

$39.57

3

Limited coast non‑assigned station

$39.57

4

Outpost non‑assigned station

$39.57

5

Scientific non‑assigned station

$39.57

6

Ship station class B non‑assigned

$39.57

7

Ship station class C non‑assigned

$39.57

8

Sound outside broadcast station

$39.57

9

Temporary fixed link station

$2,204.34

 

 


Schedule 3 Working out transmitter 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 transmitter 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

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

             (2)  Use the steps in 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 must 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. (Note: Certain provisions in Schedule 2 prescribe that the annual amount must be at least the minimum annual amount).

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 the minimum annual amount, increase the amount to the minimum annual amount.

Step 4

Add up the amounts worked out for each spectrum access. The total amount is the licence tax payable, unless Step 5 applies.

Step 5

If the licence is to be issued to an eligible person, multiply the total amount by 0.285. The result is the licence tax payable. 

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 must 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. (Note: Certain provisions in Schedule 2 prescribe that the annual amount must be at least the minimum annual amount).

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 the minimum annual amount, increase the amount to the minimum annual amount.

Step 4

Add up the amounts worked out for each spectrum access. The total amount is the licence tax payable, unless Step 5 applies.

Step 5

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

105 Payment of remaining instalments

             (1)  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.

             (2)  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 must 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. (Note: Certain provisions in Schedule 2 prescribe that the annual amount must be at least the minimum annual amount).

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 the minimum annual amount, increase the amount to the minimum annual amount.

Step 4

Add up the amounts worked out for each spectrum access. The total amount is the licence tax payable, unless Step 5 applies.

Step 5

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

 


Dictionary

(section 1.3)

ACMA means the Australian Communications and Media Authority.

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

aeronautical assigned system station has the same meaning as in the Radiocommunications Licence Conditions (Aeronautical Licence) Determination No. 1 of 1997.

Australia has the same meaning as in section 5 of the Radiocommunications Act 1992.

Australian Map Grid means the document titled ‘Australian Map Grid (AMG66)’, gazetted in the Gazette No. 84, 6 October 1966.

Note:             Information on the Australian Map Grid can be accessed at: www.ga.gov.au.

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.

body scanner means a scanner that is capable of detecting metallic and non‑metallic items on a person by using millimetre‑wave radio frequency technology.

CDMA means Code Division Multiple Access.

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:

                     (a)  for the issue of a licence authorising the licensee to operate a narrowcasting service station—a person who proposes to operate the narrowcasting service station solely to provide open narrowcasting television services for community and educational non‑profit purposes under the class licence for open narrowcasting television services determined by the ACMA under paragraph 117(e) of the Broadcasting Services Act 1992; and

                     (b)  in any case—the Royal Flying Doctor Service of Australia.

fixed earth station means an earth station that is operating in the fixed‑satellite service

harmonised government spectrum area licence means a land mobile licence that authorises the licensee to operate a device:

(a)     in:

(i)        in relation to Western Australia – every part of Western Australia, or every part of Western Australia other than a part within the RQZ or supplementary RQZ, within the meaning of section 4 of the Radiocommunications (Mid-West Radio Quiet Zone) Frequency Band Plan 2011;

(ii)       in relation to any other State or Territory – every part of the State or Territory; and

(b)     on every frequency in one or more of the following transmit frequency ranges:

(i)        412.46875 MHz to 413.43125 MHz;

(ii)       414.46875 MHz to 415.44375 MHz;

(iii)      415.44375 MHz to 415.56875 MHz;

(iv)      418.49375 MHz to 420 MHz;

(v)       420 MHz to 420.8 MHz;

(vi)      421.2 MHz to 424.8 MHz;

(vii)     426 MHz to 426.4 MHz;

                                    (viii)     467.50625 MHz to 469.9875 MHz.

Note to paragraph (a):         The effect of the Radiocommunications (Mid-West Radio Quiet Zone) Frequency Band Plan 2011 is that the ACMA may generally not issue an apparatus licence within the Radio Quiet Zone (RQZ) or the supplementary RQZ, except in particular circumstances.

licence means a transmitter licence.

licence area plan means a licence area plan prepared under subsection 26(1) of the Broadcasting Services Act 1992.

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.

low power spectrum access means a spectrum access that: 

                     (a)  is authorised under a licence mentioned in any of the following provisions of Schedule 2:

                              (i)  item 201 (except paragraphs 201(1)(u) and (v));

                             (ii)  paragraph 301(a);        

                            (iii)  paragraph 301(b);

                            (iv)  paragraph 301(d);

                             (v)  paragraph 301(e);

                            (vi)  paragraph 301(f);

                           (vii)  paragraph 501(b); and

                     (b)  permits the operation of 1 or more devices:

                              (i)  each with a radiated power level of not more than 8.3 watts EIRP; and

                             (ii)  within a service designed or intended for communications within an area the radius of which is not more than 2 kilometres from the centre of operations.

Note 1:     Local terrain clutter may reduce the practicably achievable range to substantially less than the 2 kilometre radius.

Note 2:     Frequency reuse distances applicable to low power spectrum accesses are of such a kind that ranges will ultimately, by inference, be limited to a maximum of approximately 2 kilometres.

minimum annual amount means $39.57.

non‑geostationary orbit satellite system means a satellite system that is not comprised of geostationary satellites.

open narrowcasting service has the meaning given by the Broadcasting Services Act 1992.

point to multipoint station (land mobile spectrum) means a fixed licence:

                     (a)  that:

                              (i)  is issued under section 100 of the Radiocommunications Act 1992 on or after 15 November 2002; or

                             (ii)  was issued under section 100 of that Act on or after 15 November 2002, and is being renewed under section 130 of that Act; and

                     (b)  that authorises the licensee to provide services within the frequency range 403 MHz to 430 MHz or 450 MHz to 520 MHz, other than 1 or more of the following frequency bands:

                              (i)  451.5125 MHz to 452.5 MHz;

                             (ii)  461.0125 MHz to 462 MHz.

remote control station means a fixed station established at a fixed location to achieve remote control of a base station and a supplementary base station (if any).

remote station includes a station referred to on a licence as a remote control station.

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 transmit frequency; and

                     (b)  a particular bandwidth; and

                     (c)  a particular site or access area.

temporary fixed link station means a station:

                     (a)  that is operated under a fixed licence; and

                     (b)  that is operated anywhere in Australia for a period of not more than 14 days; and

                     (c)  that is operated on a frequency or frequencies in the range:

                              (i)  12.75 GHz to 13.25 GHz; or

                             (ii)  14.5 GHz to 15.35 GHz; or

                            (iii)  21.2 GHz to 23.6 GHz; and

                     (d)  for which the ACMA, or a person accredited under section 263 of the Radiocommunications Act 1992, undertakes coordination procedures for the purpose of minimising interference.

transmitter licence tax means the tax imposed under the Act.

wireless audio system means a system, consisting of more than one land mobile station, that:

                     (a)  is operated under a land mobile licence;

                     (b)  is operated primarily to transmit audio information between land mobile stations;

                     (c)  has an emission bandwidth greater than 100 kHz;

                     (d)  uses assigned frequencies within a range of frequencies specified in the land mobile licence; and

                     (e)  operates at a power not exceeding 250 mW EIRP.

 

                  Note:    Unless the contrary intention appears, the following terms have the same meaning as in the Radiocommunications (Interpretation) Determination 2015:

·         900 MHz studio to transmitter link station

·         aeronautical assigned station

·         aeronautical non-assigned station

·         aircraft assigned station

·         aircraft licence

·         aircraft station

·         amateur station

·         ambulatory station

·         ambulatory system

·         broadcasting licence

·         CBRS repeater station

·         datacasting licence

·         defence licence

·         earth licence

·         earth receive station

·         earth station

·         EIRP

·         fixed licence

·         fixed-satellite service

·         geostationary satellite

·         HF Domestic Service station

·         HF Overseas (IBL) Service station

·         HF Overseas Service station

·         land mobile licence

·         land mobile system

·         limited coast assigned system

·         limited coast marine rescue station

·         limited coast non-assigned station

·         major coast A station

·         major coast B station

·         maritime ship licence

·         maritime ship station

·         mobile earth station

·         narrowband area service station

·         narrowcasting service station

·         outpost assigned station

·         outpost non-assigned station

·         PABX cordless telephone service

·         paging system

·         PMTS Class B

·         PMTS Class C

·         point to multipoint station

·         point to multipoint system

·         point to point (5.8 GHz band) station

·         point to point (self-coordinated) station

·         point to point station

·         radiodetermination station

·         scientific assigned station

·         scientific non-assigned station

·         ship station Class B assigned

·         ship station Class B non-assigned

·         ship station Class C assigned

·         ship station Class C non-assigned

·         sound outside broadcast station

·         space licence

·         space station

·         station

·         television outside broadcast network

·         television outside broadcast station; and

·         television outside broadcast system.


Endnotes

Endnote 1 – About the endnotes

The endnotes provide information about this compilation and the compiled law.

Endnote 2 (Abbreviation key) sets out abbreviations that may be used in the endnotes.

Endnote 3 (Legislation history) provides information about each law that has amended (or will amend) the compiled law.  The information includes commencement details for amending laws and details of any application, savng or transitional provisions that are not included in this compilation.

Endnote 4 (Amendment history) provides information about the amendments at the provision (generally section or equivalent) level and includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law. 

It also includes information about any misdescribed amendment (that is, an amendment that does not accurately describe the amendment to be made).  If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.  If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

ad = added or inserted

 

am = amended

def = definition(s)

rep = repealed

rs = repealed and substituted

 

 

Endnote 3        Legislation history

 

This endnote sets out details of the legislation history of the Radiocommunications (Transmitter Licence Tax) Determination 2015.

 

Title

Gazettal or FRLI registration date

Commencement Date

Application, savings or transitional provisions

Radiocommunications (Transmitter Licence Tax) Determination 2015

19 March 2015 (see F2015L00322)

20 March 2015

 

Radiocommunications (Transmitter Licence Tax) Amendment Determination 2015 (No. 1)

7 January 2016 (see F2016L00030)

Subsection 3(1) and Schedule 1: 5 April 2016; remainder: 8 January 2016

--

Radiocommunications (Transmitter Licence Tax) Amendment Determination 2016 (No. 1)

21 December 2016 (see F2016L02015)

Subsection 4(2) and Schedule 2: 23 November 2017; remainder: 22 December 2016

 

Radiocommunications (Scientific Licence – Licence Conditions and Licence Tax) Amendment Determination 2017 (No. 1)

22 November 2017
F2017L01517

23 November 2017

 

 

Endnote 4        Amendment history

 

This endnote sets out the amendment history of the Radiocommunications (Transmitter Licence Tax) Determination 2015.

Provision affected

How affected

Section 1.4

rep. 2016 (No. 1)

Section 2.1

am. 2015 (No. 1)

 Section 2.2, including the note

am. 2015 (No. 1)

Part 3, heading

rs. 2015 (No. 1); 2016 (No. 1)

Section 3.1

rs. 2015 (No. 1) ; 2016 (No. 1)

Section 3.2

rs. 2015 (No. 1) ; 2016 (No. 1)

Section 3.3

rep. 2015 (No. 1)

Schedule 2, Part 2

rs. 2016 (No. 1)

Schedule 2, item 201

am. 2015 (No. 1); rs. 2016 (No. 1); am. 2017 (No.1)

Schedule 2, item 202, including table 202

rs. 2015 (No. 1); rs. 2016 (No. 1)

Schedule 2, item 203

rs. 2016 (No. 1)

Schedule 2, item 204

rs. 2016 (No. 1)

Schedule2, Part 2A

ad. 2017 (No.1)

Schedule 2, item 301

am. 2015 (No. 1)

Schedule 2, table 302

rs. 2015 (No. 1); 2016 (No. 1)

Schedule 2, Part 3A

ad. 2015 (No. 1)

Schedule 2, items 301A – 311A

ad. 2015 (No. 1)

Schedule 2, item 303A, including table 303A and the example

rs. 2016 (No. 1)

Schedule 2, table 304A, including the example

rs. 2016 (No. 1)

Schedule 2, table 305A, including the example

rs. 2016 (No. 1)

Schedule 2, table 402, including the note

rs. 2015 (No. 1); 2016 (No. 1)

Schedule 2, table 502, including the note

rs. 2015 (No. 1); 2016 (No. 1)

Schedule 2, table 602, including the note

rs. 2015 (No. 1); 2016 (No. 1)

Schedule 2, item 701A

rs 2016 (No.1)

Schedule 2, table 702

rs. 2015 (No. 1); am. 2015 (No. 1); rs. 2016 (No. 1)

Schedule 2, item 702A

am 2016 (No. 1)

Schedule 2, item 703A

am 2016 (No.1)

Schedule 2, item 704A

am. 2015 (No. 1), 2016 (No. 1)

Schedule 2, table 802, including the note

rs. 2015 (No. 1); 2016 (No. 1)

Schedule 2, item 803

am. 2015 (No. 1); 2016 (No. 1)

Schedule 2, Part 8A

ad. 2016 (No. 1)

Schedule 2, items 801A – 805A

ad. 2016 (No. 1)

Schedule 2, table 902

rs. 2015 (No. 1); 2016 (No. 1)

Dictionary

am. 2015 (No. 1); 2016 (No. 1)