Radiocommunications (Transmitter Licence Tax) Amendment Determination 2020 (No. 1)

Dated: 27 February 2020

Nerida O’Loughlin

[signed]

Member

Chris Jose

[signed]

Member/General Manager

1  Name

  This is the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2020 (No. 1).

2  Commencement

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

Note: The Federal Register of Legislation may be accessed free of charge 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 2020 (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 2020 (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 the 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 2020;

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 2020.

Note 2: If a licence is issued on or after the amendment day, and comes into force on or after 5 April 2020, 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 (anniversary day); and

(b) the anniversary day is on or after the amendment day but before 5 April 2020;

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

Note 1: If, for a transmitter licence, the anniversary day is before the amendment day, the pre-amendment Determination is used to work out the amount of transmitter licence tax.

Note 2: If, for a transmitter licence, the anniversary day is on or after 5 April 2020, 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 2020;

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 transmitter 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 transmitter licence on a particular day, and that day is on or after 5 April 2020, 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  Schedule 2, Table 202

Repeal the table and the note, substitute:

Table 202

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

3  Schedule 2, Table 206

Repeal the table and the note, substitute:

Table 206

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

4  Schedule 2, Table 302

Repeal the table and the note, substitute:

Table 302

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

5  Schedule 2, Table 305A

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 on 6 April 2020 is: 10 x 20,311 = $203,110.

6  Schedule 2, Table 402

Repeal the table and the note, substitute:

Table 402

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

7  Schedule 2, Table 502

Repeal the table and the note, substitute:

Table 502

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

8  Schedule 2, Table 602

Repeal the table and the note, substitute:

Table 602

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

9  Schedule 2, Table 702

Repeal the table, substitute:

Table 702

10  Schedule 2, item 702A, paragraph (a) of the definition of 3.5 GHz band

Omit “3425”, substitute “3475”.

11  Schedule 2, sub-item 704A(3)

Omit “$0.0040”, substitute “$0.0041”.

12  Schedule 2, sub-item 704A(3B)

Omit “$0.0040”, substitute “$0.0041”.

13  Schedule 2, Table 802

Repeal the table and the note, substitute:

Table 802

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

14  Schedule 2, sub-item 803(2)

Omit “$984”, substitute “$1000” (both occurrences).

15  Schedule 2, Table 802A

Repeal the table, substitute:

Table 802A

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

16  Schedule 2, item 803A, heading

Omit “Space licence”, insert “Space licence – 2483.5 MHz to 2500 MHz”.

17  Schedule 2, after item 803A

Insert

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;

(c) from 19.3 GHz up to and including 19.7 GHz.

18  Schedule 2, Table 902

Repeal the table, substitute:

Table 902

19  Dictionary, subparagraph (a)(i) of the definition of low power spectrum access

Omit “201(1)(u) and (v)”, substitute “201(1)(s) and (t)”.

20  Dictionary, after subparagraph (a)(i) of the definition of low power spectrum access

Insert:

 (ia) item 205;

21  Dictionary, definition of minimum annual amount

Omit “$41.17”, substitute “$41.83”.