Radiocommunications (Transmitter Licence Tax) Amendment Determination 2016 (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: 15 December 2016

Richard Bean
[signed]
Member

Anita Jacoby
[signed]
Member / General Manager

Australian Communications and Media Authority

1 Name

This instrument is the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2016 (No. 1).

2 Commencement

This instrument commences as follows:

(a) this section, and the whole of the rest of this instrument apart from subsection 4(2) and Schedule 2, commence on the day after this instrument is registered; and

(b) subsection 4(2) and Schedule 2 commence on 5 April 2017.

Note: The Federal Register of Legislation may be accessed at www.legislation.gov.au.

3 Authority

This instrument is made under subsection 7(1) of the Radiocommunications

(Transmitter Licence Tax) Act 1983.  

4 Amendments

(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 [F2015L00322] (consumer price index increase and satellite tax changes)

(subsection 4(1))

[1] Section 1.4

 Repeal the section.

[2] Part 3

Repeal the Part, substitute:

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

3.1 Definitions for Part 3

 In this Part:

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

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

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

3.2 Transitional arrangements after commencement of Amendment Determination

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

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

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

(c) the licence comes into force before 5 April 2017;

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

Note 1: If a licence is issued before the amendment day, the pre-amendment Determination is used to work out the amount of transmitter licence tax, whether or not the licence comes into force before 5 April 2017.

Note 2: If a licence is issued after the amendment day, and comes into force on or after 5 April 2017, this Determination as amended by the Amendment Determination is used to work out the amount of transmitter licence tax.

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

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

(b) the anniversary of the day on which the licence came into force is on or after the amendment day but before 5 April 2017;

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

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

Note 2: If the anniversary of the day on which the licence came into force is on or after 5 April 2017, this Determination as amended by the Amendment Determination is used to work out the amount of transmitter licence tax.

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

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

(b) the day on which the tax is payable is on or after the amendment day but before 5 April 2017;

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

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

Note 2: If tax is imposed on the holding of a licence on a particular day, and that day is after 5 April 2017, this Determination as amended by the Amendment Determination is used to work out the amount of transmitter licence tax.

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

[3] Part 2 of Schedule 2

Repeal the Part, substitute:

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;

(c)  an aircraft assigned station;

(d)  an HF Domestic Service station;

(e)  an HF Overseas Service station;

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

(g)  a narrowcasting service station;

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

(i)  a CBRS repeater station;

(j)  a major coast A station;

(k)  a major coast B station;

(l)  a limited coast assigned system;

(m)  a ship station class B assigned;

(n)  a ship station class C assigned;

(o)  an outpost assigned station;

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

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

(r)  a scientific assigned station;

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

(t)  a defence licence.

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

202 Annual amount of tax for spectrum access

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

Table 202

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

203 Low power spectrum access

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

204 Minimum annual amount

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

[4] Table 302 (and the note) of Schedule 2

Repeal the table and the note, substitute:

Table 302

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

[5] Item 303A (including Table 303A and the example) of Schedule 2

 Repeal the item, including Table 303A and the example.

[6] Table 304A (and the example) of Schedule 2

Repeal the table and the example, substitute:

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 2,551 = $12,755

[7] Table 305A (and the example) of Schedule 2

Repeal the table and the example, substitute:

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 19,215 = $192,150

[8] Table 402 (and the note) of Schedule 2

Repeal the table and the note, substitute:

Table 402

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

[9] Table 502 (and the note) of Schedule 2

Repeal the table and the note, substitute:

Table 502 

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

[10] Table 602 (and the note) of Schedule 2

Repeal the table and the note, substitute:

Table 602

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

[11] Table 702 of Schedule 2

Repeal the table, substitute:

Table 702

[12] Table 802 (and the note) of Schedule 2

Repeal the table and the note, substitute:

Table 802

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

[13] Subitem 803(2) of Schedule 2

Omit “$937” (wherever occurring), substitute “$946”

[14] After Part 8 of Schedule 2

Insert:

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;

(c) a space station.

802A Annual amount of tax for licence

Subject to items 803A and 804A, the amount of tax in respect of each spectrum access

under the licence is the amount specified in Table 802A for the frequency range and

area density type applicable to the spectrum access, multiplied by the bandwidth (in

kHz) of the spectrum access.

Table 802A

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

803A Space licence          

If:

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

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

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

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

804A Co-located and co-frequency earth stations

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

(a)          is located within:

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

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

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

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

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

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

805A Minimum annual amount

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

[15] Table 902 of Schedule 2

Repeal the table, substitute:

Table 902

[16] Dictionary (definition of minimal annual amount)

 Omit “$39.18”, substitute “$39.57”

[17] Dictionary (note at the end)

Insert:

• earth licence
• earth receive station

Schedule 2 Amendments to the Radiocommunications (Transmitter Licence Tax) Determination 2015 [F2015L00322] (700 MHz band changes)

(subsection 4(2))

 [1] Item 701A of Schedule 2

 Repeal the item, substitute:

 701A Licences

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

 (a) 700 MHz band;

 (b) 1800 MHz band;

 (c) 2.1 GHz band; and

 (d) 3.5 GHz band.

[2] Item 702A of Schedule 2

Insert:

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

[3]   Subparagraph 703A(a)(i)(A) of Schedule 2

Omit “1800 MHz”, substitute “700 MHz band, 1800 MHz band”.

[4]   Subparagraph 703A(b)(i)(A) of Schedule 2

Omit “1800 MHz”, substitute “700 MHz band, 1800 MHz band”.

[5]   After subitem 704A(3) of Schedule 2

Insert:

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