Radiocommunications (Transmitter Licence Tax) Amendment Determination 2019 (No. 1)

Dated: 25 January 2019

Nerida O’Loughlin

[signed]

Member

Linda Caruso

[signed]

Member/General Manager

1  Name

  This is the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2019 (No. 1).

2  Commencement

  This instrument commences at the start of the day after it is registered on the Federal Register of Legislation.

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

  The instrument that is specified in Schedule 1 is amended as set out in the applicable items in that Schedule.

Schedule 1—Amendments

Radiocommunications (Transmitter Licence Tax) Determination 2015 (F2015L00322)

1  Part 3

Repeal the Part, substitute:

Part 3 Transitional arrangements relating to the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2019 (No. 1)

3.1 Definitions for Part 3

 In this Part:

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

Amendment Determination means the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2019 (No. 1).

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

3.2 Transitional arrangements on or 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 2019;

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 2019.

Note 2: If a licence is issued on or after the amendment day, and comes into force on or after 5 April 2019, 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 2019;

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 2019, 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 2019;

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 on or after 5 April 2019 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.

2  Table 202 (and the note) of Schedule 2

Repeal the table (and the note), substitute:

Table 202

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

3  Table 206 (and the note) of Schedule 2

Repeal the table (and the note), substitute:

Table 206

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 305A (including Table 305A and the example) of Schedule 2

Repeal the item (including Table 305A and the example), substitute:

305A Base amount for a licence

The base amount for a licence 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 is: 10 x 19,991 = $199,910.

6  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.

7  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.

8  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.

9  Table 702 (and the note) of Schedule 2

Repeal the table (and the note), substitute:

Table 702

10  Item 701A

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)  1800 MHz band;

                     (b)  2.1 GHz band;

                     (c)  3.5 GHz band; and

                     (d)  3.6 GHz band.

11  Item 702A, definition of 700 MHz band

Repeal the definition.

12  Sub-subparagraph 703A(a)(i)(A)

Omit “700 MHz band,”.

13  Sub-subparagraph 703A(b)(i)(A)

Omit “700 MHz,”.

14  Sub-item 704A(3)

Omit “$0.0039/MHz/pop”, substitute “$0.0040/MHz/pop”.

15  Sub-item 704A(3A)

Repeal the sub-item.

16  Sub-item 704A(3B)

Omit “$0.0039/MHz/pop”, substitute “$0.0040/MHz/pop”.

17  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.

18  Sub-item 803(2)

Omit all occurrences of “$946”, substitute “$984”.

19  Table 802A (and the note) of Schedule 2

Repeal the table (and the note), substitute:

Table 802A

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

20  Table 902 of Schedule 2

Repeal the table, substitute:

Table 902

21  Dictionary, definition of minimum annual amount

Omit “$40.32”, substitute “$41.17”.