Radiocommunications (Receiver Licence Tax) Amendment Determination 2018 (No. 1)

Dated: 23 February 2018

Nerida O’Loughlin

[signed]

Member

James Cameron

[signed]

Member/General Manager

1  Name

                   This is the Radiocommunications (Receiver Licence Tax) Amendment Determination 2018 (No. 1).

2  Commencement

This instrument commences on the day after it is registered.

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 (Receiver Licence Tax) Act 1983.

4  Amendments

Schedule 1 amends the Radiocommunications (Receiver Licence Tax) Determination 2015 [F2015L00321].

Schedule 1—Amendments to the Radiocommunications (Receiver Licence Tax) Determination 2015 (F2015L00321)

[1] Section 3, (definition of minimum annual amount)

 Omit “$39.57”, substitute “$40.32”.

[2] Part 3

Repeal the Part, substitute:

 Part 3 Transitional arrangements relating to the Radiocommunications (Receiver Licence Tax) Amendment Determination 2018 (No. 1)

 7 Definitions for Part 3

  In this Part:

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

 Amendment Determination means the Radiocommunications (Receiver Licence Tax) Amendment Determination 2018 (No. 1).

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

 8 Transitional arrangements after commencement of Amendment Determination

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

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

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

(c) the licence comes into force before 5 April 2018;

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

Note 1:  If a licence is issued before the amendment day, the pre-amendment Determination is used to work out the amount of receiver licence tax, whether or not the licence comes into force before 5 April 2018.

Note 2: If a licence is issued after the amendment day, and comes into force on or after 5 April 2018, this Determination as amended by the Amendment Determination is used to work out the amount of receiver licence tax.

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

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

(b) the anniversary of the day on which the licence came into force is on or after the amendment day but before 5 April 2018;

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

Note 2: If the anniversary of the day on which the licence came into force is on or after 5 April 2018, this Determination as amended by the Amendment Determination is used to work out the amount of receiver licence tax.

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

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

(b) the day on which the tax is payable is on or after the amendment day but before 5 April 2018;

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

Note 2: If tax is imposed on the holding of a licence on a particular day, and that day is on or after 5 April 2018, this Determination as amended by the Amendment Determination is used to work out the amount of receiver licence tax.

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

[3] Table 202 (including the note) of Schedule 2

Repeal the table (including the note), substitute:

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

Repeal the table (including the note), substitute:

[5] Table 402 (including the note) of Schedule 2

Repeal the table (including the note), substitute: