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

Radiocommunications (Transmitter Licence Tax) Act 1983

The AUSTRALIAN COMMUNICATIONS AND MEDIA AUTHORITY makes this Determination under subsection 7(1) of the Radiocommunications (Transmitter Licence Tax) Act 1983.

Dated: 17 December 2015

Chris Chapman
[signed]
Member

Richard Bean
[signed]
Member / General Manager

Australian Communications and Media Authority

1 Name of Determination

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

2 Commencement

This Determination commences as follows:

(a) this section, and the whole of the rest of this Determination apart from subsection 3(1) and Schedule 1, commence on the day after this Determination is registered; and

(b) subsection 3(1) and Schedule 1 commence on 5 April 2016.

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.

3 Amendment

(1) Schedule 1 amends the Radiocommunications (Transmitter Licence Tax) Determination 2015 [F2015L00322].

(2)  Schedule 2 amends the Radiocommunications (Transmitter Licence Tax) Determination 2015 [F2015L00322].

Schedule 1 Amendments to the Radiocommunications (Transmitter Licence Tax) Determination 2015 (harmonised government spectrum area licence)

(subsection 3(1))

[1] Subsection 2.1(2)

  substitute

(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.

[2] Subparagraph 2.2(b)(ii)

  substitute

(ii) the annual amount of transmitter licence tax for the licence; or

(iii) the amount of transmitter licence tax for the licence; and

[3] Schedule 2, paragraph 201(1)(i)

  substitute

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

[4] Schedule 2, paragraph 301(d)

  substitute

(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;

[5] Schedule 2, paragraph 301(f)

  substitute

(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.

[6] Schedule 2, immediately before Part 4

  insert

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

303A Base amount for a licence for 2016

The base amount for a licence for 2016 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 303A for the state or territory of the licence.

Table 303A

Example: A harmonised government spectrum area licence authorises the use, by transmitters, of 10 MHz in every part of Western Australia.  The base amount for the licence for 2016 is:

10 x 12,267 = $122,670

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

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 2,526 = $12,630

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

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 19,025 = $190,250

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

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

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

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

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.

[7] Schedule 2, Table 702, item 18

  substitute

[8] Dictionary, after the definition of fixed earth station

  insert

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.

Schedule 2 Amendments to the Radiocommunications (Transmitter Licence Tax) Determination 2015 (consumer price index increase)

(subsection 3(2))

[1] Note to section 2.2

  omit

receiver

  insert

transmitter

[2] Part 3

 substitute

 Part 3 Transitional arrangements relating to Schedule 2 of the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2015 (No. 1)

3.1 Definitions for Part 3

 In this Part:

amendment day means the day on which Schedule 2 to the Amendment Determination commenced.

Amendment Determination means the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2015 (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 5 April 2016;

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 5 April 2016.

Note 2: If a licence is issued after the amendment day, and comes into force on or after 5 April 2016, 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 5 April 2016;

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 5 April 2016, 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 5 April 2016;

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 5 April 2016, 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.

[3] Schedule 2, table 202, including the note

 substitute

Table 202

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

[4] Schedule 2, table 302, including the note

 substitute

Table 302

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

[5] Schedule 2, table 402, including the note

 substitute

Table 402

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

[6] Schedule 2, table 502, including the note

 substitute

Table 502

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

[7] Schedule 2, table 602, including the note

 substitute

Table 602

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

[8] Schedule 2, table 702

 substitute

Table 702

[9] Schedule 2, sub-item 704A(3)

 omit

 $0.0037/MHz/pop.

 insert

 $0.0038/MHz/pop.

[10] Schedule 2, table 802, including the note

 substitute

Table 802

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

[11] Schedule 2, sub-item 803(2)

 omit

$923

wherever occurring

 insert

$937

[12] Schedule 2, table 902

 substitute

Table 902

[13] Dictionary, definition of minimum annual amount

 omit

 $38.60

 insert

 $39.18

[14] Dictionary, after the definition of temporary fixed link station

 insert

transmitter licence tax means the tax imposed under the Act.