Schedule 1 — Area densities

(subsection 2.1(1))

Part 1—Areas

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 2 — Density 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

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

(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

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

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 1 — General 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

(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 2 — Assigned 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;

(d) an HF Domestic Service station;

(e) an HF Overseas Service station;

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

(g) a narrowcasting service station, other than a narrowcasting service station that is operated under a licence to which Part 8 of this Schedule applies ;

(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;

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

(s) 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 items 203, 203A 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 ($)
Frequency range	Area density
		Australia wide	High density		Medium density		Low density	Remote density
MHz
0–30	1.2172		1.2172			1.2172	1.2172	1.2172
>30–403	2.7496		1.0739			0.5298	0.1188	0.0592
>403–520	2.8210		2.0907			0.7227	0.1233	0.0000
>520–960	2.8210		1.5797			0.7227	0.1233	0.0615
>960–2 690	2.8167		0.6322			0.2923	0.1470	0.0733
GHz
>2.69–5.0	2.8136			0.5227		0.2119	0.1755	0.0877
>5.0–8.5	1.1878			0.2196		0.1023	0.0465	0.0226
>8.5–14.5	0.1047			0.0377		0.0089	0.0006	0.0003
>14.5–31.3	0.1047			0.0279		0.0061	0.0006	0.0003
>31.3–51.4	0.0285			0.0152		0.0033	0.0001	0.0001
>51.4-100	0.0028			0.0003		0.0003	0.0000	0.0000
>100	0.0000			0.0000		0.0000	0.0000	0.0000

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.

203A Micro power spectrum access

The amount of tax in respect of a micro power spectrum access is the amount worked out under item 202 for the spectrum access, divided by 20.

204 Minimum annual amount

If the amount of tax worked out in respect of a spectrum access using items 202, 203 or 203A 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 ($)
Frequency range	Area density
	Australia wide	High density	Medium density	Low density	Remote density
MHz
0–30	0.1217	0.1217	0.1217	0.1217	0.1217
>30–403	0.2750	0.1074	0.0530	0.0119	0.0059
>403–520	0.2821	0.2091	0.0723	0.0123	0.0000
>520–960	0.2821	0.1580	0.0723	0.0123	0.0061
>960–2 690	0.2817	0.0632	0.0292	0.0147	0.0073
GHz
>2.69–5.0	0.2814	0.0523	0.0212	0.0175	0.0088
>5.0–8.5	0.1188	0.0220	0.0102	0.0047	0.0023
>8.5–14.5	0.0105	0.0038	0.0009	0.0001	0.0000
>14.5–31.3	0.0105	0.0028	0.0006	0.0001	0.0000
>31.3–51.4	0.0029	0.0015	0.0003	0.0000	0.0000
>51.4-100	0.0003	0.0000	0.0000	0.0000	0.0000
>100	0.0000	0.0000	0.0000	0.0000	0.0000

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);

(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 items 303, 303A and 304, 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 ($)
Frequency range	Area density
		Australia wide	High density		Medium density	Low density	Remote density
MHz
0–30	89.9990			89.9990	89.9990	89.9990	89.9990
>30–403	203.2955			79.4035	39.1699	8.7809	4.3800
>403–520	208.5724			154.5813	53.4362	9.1146	0.0000
>520–960	208.5724			116.8005	53.4362	9.1146	4.5469
>960–2 690	208.2595			46.7411	21.6081	10.8666	5.4229
GHz
>2.69–5.0	208.0301		38.6485		15.6638	12.9732	6.4866
>5.0–8.5	87.8194		16.2374		7.5607	3.4414	1.6686
>8.5–14.5	7.7401		2.7865		0.6591	0.0480	0.0229
>14.5–31.3	7.7401		2.0607		0.4526	0.0480	0.0229
>31.3–51.4	2.1108		1.1242		0.2440	0.0083	0.0042
>51.4-100	0.2086		0.0209		0.0209	0.0021	0.0021
>100	0.0000		0.0000		0.0000	0.0000	0.0000

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.

303A Micro power spectrum access

The amount of tax in respect of a micro power spectrum access is the amount worked out under item 302 for the spectrum access, divided by 20.

304 Minimum annual amount

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

Column 1 State or territory of the licence	Column 2 Tax rate ($)
Australian Capital Territory	$1,260
New South Wales	$119,249
Northern Territory	$3,335
Queensland	$88,374
South Australia	$20,088
Tasmania	$480
Victoria	$102,116
Western Australia	$22,685

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 ($)
Frequency range	Area density
		Australia wide	High density	Medium density		Low density	Remote density
MHz
0–30	22.4997		22.4997		22.4997	22.4997		14.2871
>30–403	50.8239		19.8509		9.7925	2.1952		0.6953
>403–520	52.1431		38.6453		13.3591	2.2787		0.0000
>520–960	52.1431		29.2001		13.3591	2.2787		0.7218
>960–2 690	1.2307		0.2762		0.1277	0.0642		0.0320
GHz
>2.69–5.0	1.2294		0.2284		0.0926	0.0767		0.0383
>5.0–8.5	0.5190		0.0960		0.0447	0.0203		0.0099
>8.5–14.5	0.0457		0.0165		0.0039	0.0003		0.0001
>14.5–31.3	0.0457		0.0122		0.0027	0.0003		0.0001
>31.3–51.4	0.0125		0.0066		0.0014	0.0000		0.0000
>51.4-100	0.0012		0.0001		0.0001	0.0000		0.0000
>100	0.0000		0.0000		0.0000	0.0000		0.0000

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 ($)
Frequency range	Area density
		Australia wide	High density	Medium density	Low density		Remote density
MHz
0–30	89.9990		89.9990	89.9990		89.9990	56.4215
>30–403	203.2955		79.4035	39.1699		8.7809	2.7459
>403–520	208.5724		154.5813	53.4362		9.1146	0.0000
>520–960	208.5724		116.8005	53.4362		9.1146	2.8505
>960–2 690	1.2307		0.2762	0.1277		0.0642	0.0320
GHz
>2.69–5.0		1.2294	0.2284	0.0926		0.0767	0.0383
>5.0–8.5		0.5190	0.0960	0.0447		0.0203	0.0099
>8.5–14.5		0.0457	0.0165	0.0039		0.0003	0.0001
>14.5–31.3		0.0457	0.0122	0.0027		0.0003	0.0001
>31.3–51.4		0.0125	0.0066	0.0014		0.0000	0.0000
>51.4-100		0.0012	0.0001	0.0001		0.0000	0.0000
>100		0.0000	0.0000	0.0000		0.0000	0.0000

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 ($)
Frequency range	Area density
		Australia wide	High density		Medium density		Low density	Remote density
MHz
0–30	0.6245		0.6245			0.6245	0.6245	0.6245
>30–70	1.4106		0.5509			0.2931	0.0632	0.0315
>70–399.9	1.4472		0.5939			0.2718	0.0609	0.0304
>399.9–960	1.4472		0.8104			0.3708	0.0632	0.0315
>960–2 690	1.4450		0.3243			0.1499	0.0754	0.0376
GHz
>2.69–5.0	1.4434			0.2682	0.1087		0.0900	0.0450
>5.0–8.5	0.6093			0.1127	0.0525		0.0239	0.0116
>8.5–14.5	0.0537			0.0193	0.0046		0.0003	0.0002
>14.5–31.3	0.0537			0.0143	0.0031		0.0003	0.0002
>31.3–51.4	0.0146			0.0078	0.0017		0.0001	0.0000
>51.4-100	0.0014			0.0001	0.0001		0.0000	0.0000
>100	0.0000			0.0000	0.0000		0.0000	0.0000

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

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

(2) Item 12 of table 702 applies only in relation to a licence that was issued:

(a) under section 100 of the Act before the commencement of the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2022 (No. 1); or

(b) under section 130 of the Act, as a result of one or more renewals of a licence mentioned in paragraph (a).

Table 702

Item	Service	Amount
1	Broadcasting licence, other than: (a) a broadcasting licence for a service operated in the frequency range 2.3 MHz – 26.1 MHz; and (b) a broadcasting licence to which another Part of this Schedule applies.	$41.37 per transmitter
2	Datacasting licence	$41.37 per transmitter
3	Licence that authorises the operation of point to point (5.8 GHz band) stations	$41.37 per pair of spectrum accesses
4	Licence that authorises the operation of point to point (self‑coordinated) stations	$236 per pair of spectrum accesses
5	Television outside broadcast network	$415,899
6	Television outside broadcast system (Australia wide density area)	$44,563
7	Television outside broadcast system (high density area)	$8,241
8	Television outside broadcast system (medium density area)	$3,836
9	Television outside broadcast system (low density area)	$1,748
10	Television outside broadcast system (remote density area)	$875
11	PABX cordless telephone service	$41.37
12	Subject to sub-item 702(2), PMTS Class B operated in the frequency range 935–960 MHz (Paired)	$3,374,209 for each MHz on which the service may be operated
13	PMTS Class C	$41.37
14	Wireless audio system	$41.37

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:

(aa) 850/900 MHz band, if the licence was first issued after the commencement of the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2022 (No.1);

(a) 1800 MHz band;

(b) 2.1 GHz band;

(d) 3.6 GHz band.

702A Definitions

In this Part:

850/900 MHz band means the spectrum in the following frequency ranges:

(a) 859 MHz–869 MHz; and

(b) 935 MHz–960 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–3475 MHz; and

(b) 3492.5 MHz–3542.5 MHz.

3.6 GHz band means the spectrum from 3575 MHz up to and including 3700 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 Schedule 2 of the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2018 (No.1) commenced.

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 2016 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 850/900 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;

(b) subject to sub-item 705A(2), 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 850/900 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  $0.01/MHz/pop  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 $0.0041/MHz/pop.

(3B) The base rate of tax for a PMTS Class B licence that authorises the operation of a transmitter in the 3.6 GHz band is $0.0041/MHz/pop.

(3C) The base rate of tax for a PMTS Class B licence that authorises the operation of a transmitter in the 850/900 MHz band is $0.1445/MHz/pop.

(4) In this section:

$/MHz/pop means the unit amount where:

(a) $ = Australian dollars;

(b) MHz = the bandwidth of spectrum; and

705A Minimum annual amount

(1) 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.

(2) If the HCIS area for a licence to which this Part applies does not include any Level 2 HCIS blocks, the amount of tax in respect of each spectrum access under the licence is taken to be the minimum annual amount.

Note: Sub-item (2) affects a small number of PMTS Class B licences to which Part 7A applies and which authorise the operation of transmitters in geographic areas outside the ASMG which are part of Australia (such as parts of the Torres Strait).

Part 7B — Assigned area-wide licences subject to a population based annual tax

701B Licences

This Part applies to an assigned area-wide licence that authorises operation of a transmitter in the wider 26 GHz and 28 GHz bands.

702B Definitions

In this Part:

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

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

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 0, 1, 2, 3 and 4.

HCIS cell means a 20 x 15 seconds of arc cell in the ASMG, identified by an HCIS identifier.

Note: In the ASMG, these cells are identified by the term HCIS Level 00.

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

population of HCIS block or HCIS cell means the population for a HCIS block or HCIS cell listed in the Hierarchical Cell Identification Scheme (HCIS) - List of Population Data, published by the ACMA and existing at the time this part commenced.

wider 26 GHz and 28 GHz bands means the spectrum from 24.7 GHz up to and including 30.0 GHz.

703B Calculating annual amounts of tax for population based licences

The amount of tax in respect of an area-wide licence that specifies one or more HCIS blocks or HCIS cells or a combination of both is the sum of the results of performing the following calculation for each block and cell:

(a) the spectrum (in MHz) authorised for use by a transmitter under the area-wide licence within the block or cell; multiplied by

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

Example 1: The amount of tax for an area-wide licence that authorises the use of 50 MHz of spectrum in a frequency range in the wider 26 GHz and 28 GHz bands and is within a Level 2 HCIS block that has a population of 50,000, would be:

Amount of tax = 50 MHz  $0.0003/MHz/pop  50,000 population

= $750

Example 2: The amount of tax for an area-wide licence that authorises the use of 200 MHz of spectrum in a frequency range in the wider 26 GHz and 28 GHz bands and is within a single Level 00 HCIS cell that has a population of 1,000, would be:

Amount of tax = 200 MHz  $0.0003/MHz/pop  1,000 population

= $60

Note: A single area-wide licence may consist of multiple transmitters across various frequency ranges and geographic areas. The above examples of two separate licences may be consolidated into one area-wide licence with a total tax amount of $810.

704B Base rates of tax for area-wide licences

(1) The base rate of tax for an area-wide licence that authorises the operation of a transmitter in the wider 26 GHz and 28 GHz bands is $0.0003/MHz/pop.

(2) In this section, $/MHz/pop means the unit amount, where:

$ = Australian dollars;

MHz = the bandwidth of spectrum; and

pop = population of a HCIS block or HCIS cell or combination of both.

705B Minimum annual amount

(1) If the amount of tax worked out in respect of an area-wide licence using this Part is less than the minimum annual amount, the amount of tax is taken to be the minimum annual amount.

(2) If the HCIS identifier for an area-wide licence does not include any HCIS blocks or HCIS cells, the amount of tax in respect of the area-wide licence is taken to be the minimum annual amount.

Note: Sub-item (2) affects a small number of area-wide licences to which Part 7B may apply and which authorise the operation of transmitters in geographic areas outside the ASMG which are part of Australia (such as parts of the Torres Strait).

Part 8 — High Power Open Narrowcasting Services—Broadcasting Licences

801 Licences

(1) Subject to subitem (2), this Part applies to the following:

(a) a HPON radio licence;

(b) a HPON television licence.

(2) This Part does not apply to the following:

(a) a short-term licence;

(b) a HPON television licence that authorises the operation of a radiocommunications transmitter in Adelaide.

Note 1: Part 2 or Part 7 of this Schedule may apply to broadcasting licences not covered by this Part.

Note 2: For the licence mentioned in paragraph (b), see section 96A of the Radiocommunications Act 1992.

(3) In this item:

Adelaide means the area of that name described by the Australian Bureau of Statistics as a significant urban area in 1270.0.55.004 – Australian Statistical Geographic Standard (ASGS): Volume 4 – Significant Urban Areas, Urban Centres and Localities, Section of State, July 2016, as existing on the day the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2022 (No. 2) commenced.

Note 1: 1270.0.55.004 – Australian Statistical Geographic Standard (ASGS): Volume 4 – Significant Urban Areas, Urban Centres and Localities, Section of State, July 2016 is available, free of charge, from the Australian Bureau of Statistic’s website at www.abs.gov.au.

Note 2: The significant urban area called Adelaide is not the same as the density area called Adelaide that is described in Schedule 1.

HPON radio licence means a broadcasting licence that authorises the operation of a radiocommunications transmitter:

(a) for the provision of an open narrowcasting radio service; and

(b) on a frequency:

(i) in the frequency range 525 kHz to 1606.5 kHz; or

(ii) in the frequency range 87.5 MHz to 108 MHz; and

(i) if the transmitter is operated in a residential area – 1 watt;

(ii) otherwise – 10 watts.

HPON television licence means a broadcasting licence that authorises the operation of a radiocommunications transmitter:

(a) for the provision of an open narrowcasting television service; and

(b) on a frequency in the frequency range 520 MHz to 694 MHz; and

(i) if the transmitter is operated in a residential area – 1 watt;

(ii) otherwise – 10 watts.

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

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

residential area has the meaning given by:

(a) the Radiocommunications Licence Conditions (Broadcasting Licence) Determination 2015; or

(b) if a later instrument replaces that determination – the later instrument.

short term licence means an HPON radio licence or HPON television licence that specifies, for the purposes of subsection 103(2) of the Radiocommunications Act 1992, a period not greater than 6 months.

802 Annual amount of tax for licence

(1) Subject to item 803, the amount of tax in respect of the licence to which this Part applies is as follows:

(a) for a licence for a significant urban area that is specified in an item of column 1 of Table 802, that authorises operation of a radiocommunications transmitter on a frequency in the frequency range 87.5 MHz to 108 MHz – the amount specified in the corresponding item in column 2 of Table 802;

(b) for a licence for a significant urban area that is specified in an item of column 1 of Table 802, that authorises operation of a radiocommunications transmitter on a frequency in the frequency range 520 MHz to 694 MHz – the amount specified in the corresponding item in column 2 of Table 802;

(c) for a licence for a significant urban area that is specified in an item of column 1 of Table 802, that authorises operation of a radiocommunications transmitter on a frequency in the frequency range 525 kHz to 1606.5 kHz – the amount specified in the corresponding item in column 3 of Table 802;

(d) for any other licence – $41.

Table 802

	Column 1	Column 2	Column 3
Item	Significant urban area	FM/TV	AM
1	Melbourne	$ 7,653	$ 689
2	Sydney	$ 7,649	$ 688
3	Brisbane	$ 3,813	$ 343
4	Perth	$ 3,209	$ 289
5	Adelaide	$ 2,091	$ 188
6	Gold Coast – Tweed Heads	$ 1,093	$ 98
7	Newcastle – Maitland	$ 767	$ 69
8	Canberra – Queanbeyan	$ 716	$ 64
9	Sunshine Coast	$ 536	$ 48
10	Central Coast	$ 519	$ 47
11	Wollongong	$ 476	$ 43
12	Geelong	$ 435	$ 41
13	Hobart	$ 337	$ 41
14	Townsville	$ 282	$ 41
15	Cairns	$ 239	$ 41

(2) In subitem (1), each significant urban area is the area of that name described by the Australian Bureau of Statistics as a significant urban area in 1270.0.55.004 – Australian Statistical Geographic Standard (ASGS): Volume 4 – Significant Urban Areas, Urban Centres and Localities, Section of State, July 2016, as existing on the day the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2022 (No. 2) commenced.

Note 2: The significant urban areas are not the same as the density areas described in Schedule 1, even if they have the same or a similar name.

(3) In subitem (1), a licence is a licence for a significant urban area if either:

(a) the licence only authorises the operation of a radiocommunications transmitter at a location within a significant urban area; or

(b) the licence describes a significant urban area, or a part of a significant urban area, to be the general area served by the licence.

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 $41 the annual amount is taken to be $41.

Part 8A—Space 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;

802A Annual amount of tax for licence

Subject to items 803A to 805A, 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 ($)
Frequency range	Area density
		Australia wide	High density	Medium density	Low density	Remote density
MHz
0–30	1.2172		1.2172	1.2172	1.2172	1.2172
>30–403	2.7496		1.0739	0.5298	0.1188	0.0592
>403–520	2.8210		2.0907	0.7227	0.1233	0.0000
>520–960	2.8210		1.5797	0.7227	0.1233	0.0615
>960–2 690	2.8167		0.6322	0.2923	0.1470	0.0733
GHz
>2.69–5.0	2.8136		0.5227	0.2119	0.1755	0.0877
>5.0–8.5	1.1878		0.2196	0.1023	0.0465	0.0226
>8.5–17.3	0.1047		0.0377	0.0089	0.0006	0.0003
>17.3–31.3	0.0733		0.0195	0.0031	0.0003	0.0000
>31.3–51.4	0.0200		0.0106	0.0017	0.0001	0.0000
>51.4-100	0.0028		0.0003	0.0003	0.0000	0.0000
>100	0.0000		0.0000	0.0000	0.0000	0.0000

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

803A Space licence – 2483.5 to 2500 MHz

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

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.

803AA Space licence – above 10.7 GHz

If a spectrum access under a space licence involves the use of spectrum in one of the following frequency ranges, the annual amount of tax in respect of the spectrum access is the minimum annual amount:

(a) from 10.7 GHz up to and including 11.7 GHz;

(b) from 18.2 GHz up to and including 18.8 GHz;

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.

804AA Co-located and co-frequency earth stations authorised by single licence

(1) This section applies to an earth licence that authorises the operation of 2 or more earth stations (the co-located earth stations), where:

(a) one of the following applies:

(i) if at least one of the co-located earth stations is located within a high density area – all of the co-located earth stations are located within a circle that has a radius of 500 metres; or

(ii) if at least one of the co-located earth stations is located in a medium density area, and none of the co-located earth stations is located within a high density area – all of the co-located earth stations are located within a circle that has a radius of 1 kilometre; or

(iii) in any other case – all of the co-located earth stations are located within a circle that has a radius of 2 kilometres; and

(b) the spectrum access for each of the co-located earth stations is within a frequency range within which the licence authorises the operation of a radiocommunications transmitter.

(2) If, for co-located earth stations operated under the earth licence, there are two or more spectrum accesses (component accesses):

(a) the spectrum accesses are taken to be a single spectrum access (combined access) for the purposes of section 2.2 and sub-item (2B); and

(b) the bandwidth (in kHz) of the combined access is the difference between the highest frequency authorised by the component accesses and the lowest frequency authorised by the component accesses.

(2A) The area density type of a combined access is:

(a) if a component access has the Australia wide density area type – Australia wide;

(b) if a component access has the high density area type, and no component access has the Australia wide density area type – high density;

(c) if a component access has the medium density area type, and no component access has the Australia wide density area type or the high density area type – medium density;

(d) if a component access has the low density area type, and no component access has the Australia wide density area type, the high density area type or the medium density area type – low density;

(e) in any other case – remote density.

(2B) The amount of tax in respect of the spectrum access for co-located earth stations operated under the earth licence is the amount worked out under item 802A.

Note 1: See the Dictionary for the definition of spectrum access.

Note 2: Sub-item (2B) also applies to a combined access.

(3) The amount of tax in respect of each spectrum access for any other earth station operated under the earth licence is the amount worked out under item 802A.

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.

Item	Station	Amount ($)
1	Amateur station	$50.76
2	Limited coast marine rescue station	$41.37
3	Limited coast non‑assigned station	$41.37
4	Outpost non‑assigned station	$41.37
5	Scientific non‑assigned station	$41.37
6	Ship station class B non‑assigned	$41.37
7	Ship station class C non‑assigned	$41.37
8	Sound outside broadcast station	$41.37
9	Temporary fixed link station	$2,304.51

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 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 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)(s) and (t));

(ia) item 205;

(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, each with a maximum permitted radiated power level of 8.3 watts EIRP; and:

(ba) is authorised under a licence in relation to which either:

(i) the applicant, in its application for the licence; or

(ii) the licensee, in writing given to the ACMA;

requests that the ACMA treats the licence as having a notional service area that consists of every point no more than 2 kilometres from:

(iii) if the spectrum access involves a particular site – that site; or

(iv) if the spectrum access involves a particular area – the centre of that area; and

Note: For paragraph (ba):

a request of an applicant or a licensee may be made, on their behalf, by an accredited person;
no form of words is prescribed or required to be used for making the request;
the ‘notional service area’ is used by the ACMA and accredited persons in planning and coordinating radiocommunications.

micro 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) paragraph 201(h);

(ii) paragraph 301(d);

(iii) paragraph 301(f); and

(b) permits the operation of 1 or more devices, each with a maximum permitted radiated power level of 1.7 watts EIRP; and:

(i) the applicant, in its application for the licence; or

(ii) the licensee, in writing given to the ACMA;

requests that the ACMA treats the licence as having a notional service area that consists of every point no more than 200 metres from:

(iii) if the spectrum access involves a particular site – that site; or

(iv) if the spectrum access involves a particular area – the centre of that area; and

Note: For paragraph (c):

a request of an applicant or a licensee may be made, on their behalf, by an accredited person;
no form of words is prescribed or required to be used for making the request;
the ‘notional service area’ is used by the ACMA and accredited persons in planning and coordinating radiocommunications.

minimum annual amount means $41.37.

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

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

(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;

(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
area-wide licence
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.

Endnote 3 Legislation history

Title	Registration	Commencement	Application, savings and transitional provisions
Radiocommunications (Transmitter Licence Tax) Determination 2015	19 March 2015 (F2015L00322)	20 March 2015
Radiocommunications (Transmitter Licence Tax) Amendment Determination 2015 (No. 1)	7 January 2016 (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 (F2016L02015)	Subsection 4(2) and Schedule 2: 5 April 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
Radiocommunications (Transmitter Licence Tax) Amendment Determination 2018 (No. 1)	27 February 2018 (F2018L00153)	Subsection 4(2) and Schedule 2: 5 April 2018; remainder 28 February 2018
Radiocommunications (Transmitter Licence Tax) Amendment Determination 2018 (No. 2)	27 July 2018 (F2018L01062)	28 July 2018
Radiocommunications (Transmitter Licence Tax) Amendment Determination 2019 (No. 1)	30 January 2019 (F2019L00071)	31 January 2019
Radiocommunications (Transmitter Licence Tax) Amendment Determination 2020 (No.1)	28 February 2020 (F2020L00182)	29 February 2020
Radiocommunications (Transmitter Licence Tax) Amendment Determination 2020 (No.2)	2 June 2020 (F2020L00652)	1 July 2020
Radiocommunications (Transmitter Licence Tax) Amendment Determination 2020 (No.3)	23 October 2020 (F2020L01337)	24 October 2020
Radiocommunications (Transmitter Licence Tax) Amendment Determination 2021 (No.1)	29 January 2021 (F2021L00088)	30 January 2021
Radiocommunications (Transmitter Licence Tax) Amendment Determination 2021 (No.2)	2 June 2021 (see F2021L00680)	3 June 2021
Radiocommunications (Transmitter Licence Tax) Amendment Determination 2022 (No.1)	28 January 2022 (see F2022L00083)	29 January 2022
Radiocommunications (Transmitter Licence Tax) Amendment Determination 2022 (No.2)	1 July 2022 (see F2022L00934)	2 July 2022

Endnote 4 Amendment history

Provision affected	How affected
Section 1.2	rep. LA s48D
Section 1.4	rep. 2016 (No. 1); ad. 2018 (No. 1)
Section 2.1	am. 2015 (No. 1)
Section 2.2, including the note	am. 2015 (No. 1)
Part 3	rs. 2019 (No.1), rs. 2020 (No.1), rs. 2021 (No.1), rs. 2021 (No.2), rs. 2022 (No.2)
Part 3, heading	rs. 2015 (No. 1); rs. 2016 (No. 1); rs. 2018 (No. 1)
Section 3.1	rs. 2015 (No. 1) ; rs. 2016 (No. 1); rs. 2018 (No. 1)
Section 3.2	rs. 2015 (No. 1) ; rs. 2016 (No. 1); rs. 2018 (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), am. 2022 (No.2)
Schedule 2, item 202	am. 2021 (No.2)
Schedule 2, item 202, including table 202	rs. 2015 (No. 1); rs. 2016 (No. 1)
Schedule 2, table 202	rs. 2020 (No.2), am.2021 (No.2), rs. 2022 (No.2)
Schedule 2, table 202, including the note	rs. 2018 (No. 1), rs. 2019 (No.1), rs. 2020 (No.1), rs. 2021 (No.1)
Schedule 2, item 203	rs. 2016 (No. 1)
Schedule 2, item 203A	ad. 2021 (No.2)
Schedule 2, item 204	rs. 2016 (No. 1), am. 2021 (No.2)
Schedule 2, Part 2A	ad. 2017 (No.1)
Schedule 2, table 206	rs. 2020 (No.2), am. 2021 (No.2), rs. 2022 (No.2)
Schedule 2, table 206, including the note	rs. 2018 (No. 1), rs. 2019 (No.1), rs. 2020 (No.1), rs. 2021 (No.1)
Schedule 2, item 301	am. 2015 (No. 1)
Schedule 2, item 302	am. 2021 (No.2)
Schedule 2, table 302	rs. 2015 (No. 1); rs. 2016 (No. 1); rs. 2018 (No. 1), rs. 2020 (No.2), am. 2021 (No.2), rs. 2022 (No.2)
Schedule 2, table 302, including the note	rs. 2019 (No.1), rs. 2020 (No.1), rs. 2021 (No.1)
Schedule 2, item 303A	ad. 2021 (No. 2)
Schedule 2, item 304	am. 2021 (No.1)
Schedule 2, Part 3A	ad. 2015 (No. 1)
Schedule 2, items 301A – 311A	ad. 2015 (No. 1)
Schedule 2, item 302A	am. 2021 (No.1)

Schedule 2, item 303A, including table 303A and the example	rep. 2016 (No. 1)

Schedule 2, table 304A, including the example	rs. 2016 (No. 1); rep. 2018 (No. 1)
Schedule 2, item 305A, including table 305A and the example	rs. 2019 (No.1)
Schedule 2, table 305A, including the example	rs. 2016 (No. 1); rs. 2018 (No. 1), rs. 2020 (No.1), rs. 2020 (No.2), rs. 2021 (No.1)
Schedule 2, table 402	rs. 2020 (No.2), am. 2021 (No.2), rs. 2022 (No.2)
Schedule 2, table 402, including the note	rs. 2015 (No. 1); rs. 2016 (No. 1); rs. 2018 (No. 1), rs. 2019 (No.1), rs. 2020 (No.1), rs. 2021 (No.1)
Schedule 2, table 502	rs. 2020 (No.2), am. 2021 (No.2), rs. 2022 (No.2)
Schedule 2, table 502, including the note	rs. 2015 (No. 1); rs. 2016 (No. 1); rs. 2018 (No. 1), rs. 2019 (No.1), rs. 2020 (No.1), rs. 2021 (No.1)
Schedule 2, table 602	rs. 2020 (No.2), am. 2021 (No.2), rs. 2022 (No.2)
Schedule 2, table 602, including the note	rs. 2015 (No. 1); rs. 2016 (No. 1); rs. 2018 (No. 1), rs. 2019 (No.1), rs. 2020 (No.1), rs. 2021 (No.1)
Schedule 2, item 702	am. 2022 (No.1)
Schedule 2, table 702	rs. 2015 (No. 1); am. 2015 (No. 1); rs. 2016 (No. 1); rs. 2018 (No. 1), rs. 2020 (No.2), am. 2022 (No.1), am. 2022 (No.2)
Schedule 2, table 702, including the note	rs. 2019 (No.1), rs. 2020 (No.1), rs. 2021 (No.1)
Schedule 2, item 701A	rs 2016 (No.1); am 2018 (No. 2), rs. 2019 (No.1), am. 2022 (No.1)
Schedule 2, item 702A	am 2016 (No. 1); am 2018 (No. 1); am 2018 (No. 2), am. 2019 (No.1), am. 2020 (No.1), am. 2022 (No.1)
Schedule 2, item 703A	am 2016 (No.1); am 2018 (No. 1), am. 2019 (No.1), am. 2022 (No.1)
Schedule 2, item 704A	am. 2015 (No. 1), am. 2016 (No. 1); am. 2018 (No. 1); am 2018 (No. 2), am. 2019 (No.1), am. 2020 (No.1), am. 2022 (No.1)
Schedule 2, item 705A	rs 2018 (No. 1)
Schedule 2, Part 7B	ad. 2020 (No.3)
Schedule 2, item 801	rs. 2022 (No.2)
Schedule 2, item 802, including table 802	rs. 2022 (No.2)
Schedule 2, table 802	rs. 2020 (No.2)
Schedule 2, table 802, including the note	rs. 2015 (No. 1); rs. 2016 (No. 1); rs. 2018 (No. 1), rs. 2019 (No.1), rs. 2020 (No.1)
Schedule 2, item 803	am. 2015 (No. 1); 2016 (No. 1), am. 2019 (No.1), am. 2020 (No.1), am. 2020 (No.2), am. 2021 (No.1), am. 2022 (No.2)
Schedule 2, Part 8A	ad. 2016 (No. 1)
Schedule 2, item 802A	am. 2021 (No.2)
Schedule 2, table 802A	rs. 2020 (No.2), am. 2021 (No.2), rs. 2022 (No.2)
Schedule 2, table 802A, including the note	rs. 2018 (No. 1), rs. 2019 (No.1), rs. 2020 (No.1), rs. 2021 (No.1)
Schedule 2, item 803A	am. 2020 (No.1)
Schedule 2, item 803AA	ad. 2020 (No.1)
Schedule 2, item 804AA	ad. 2021 (No.2), am. 2022 (No.2)
Schedule 2, table 902	rs. 2015 (No. 1); rs. 2016 (No. 1); rs. 2018 (No. 1), rs. 2019 (No.1), rs. 2020 (No.1), rs. 2020 (No.2), rs. 2021 (No.1)
Dictionary	am. 2015 (No. 1); am. 2016 (No. 1); am. 2018 (No. 1), am. 2019 (No.1), am. 2020 (No.1), am. 2020 (No.2), am. 2020 (No.3), am. 2021 (No.1), am. 2021 (No.2), am. 2022 (No.2)

ad = added or inserted	rep = repealed
am = amended	rs = repealed and substituted
def = definition(s)	s = section(s)/subsection(s)
LA = Legislation Act 2003

Part 1 — Preliminary

1.1 Name of Determination

1.3 Definitions—the Dictionary

Section 1.4 Application

Part 2 — Working out transmitter licence tax

2.1 Using Schedules 1, 2 and 3

2.2 Working out tax

Part 3 Transitional arrangements relating to the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2021 (No. 2)

3.1 Definitions for Part 3

3.2 Transitional arrangements on or after commencement of the Amendment Determination

Schedule 1 — Area densities

Part 1—Areas

Part 2 — Density types

Schedule 2 — Annual amounts

Part 1 — General rules

Part 2 — Assigned licences

Part 2A — Scientific licences

Part 3 — Assigned licences in high demand frequency bands

Part 3A — Harmonised government spectrum area licences

Part 4 — Assigned Fixed Point to Point Licences

Part 5 — Assigned Fixed Point to Multipoint Licences

Part 6 — Fixed television outside broadcast station

Part 7 — Assigned licences subject to a fixed annual tax

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

Part 7B — Assigned area-wide licences subject to a population based annual tax

Part 8 — High Power Open Narrowcasting Services—Broadcasting Licences

Part 8A—Space system licences

Part 9—Non-Assigned Licences

Schedule 3 — Working out transmitter licence tax for a particular licence period

Dictionary

Endnotes