Radiocommunications (Transmitter Licence Tax) Amendment Determination 2026 (No. 1)

Dated: 29 January 2026

Adam Suckling

[signed]

Member

Michael Brealey

[signed]

General Manager

1  Name

  This is the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2026 (No. 1).

2  Commencement

  This instrument commences at the start of the day after the day it is registered.

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 to this instrument is amended as set out in the applicable items of the Schedule, and any other item in Schedule 1 has effect according to its terms.

Schedule 1—Amendments

(section 4)

Radiocommunications (Transmitter Licence Tax) Determination 2025 (F2025L00058)

1  Subsection 5(1) (definition of minimum annual amount)

Omit ‘$42.88’, substitute ‘$43.75’.

2  Section 9

Repeal the section, substitute:

9  Definitions

  In this Part:

amendment day means the day on which the amendment instrument commenced.

amendment instrument means the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2026 (No. 1).

pre-amendment tax determination means this instrument as in force immediately before the amendment day.

Note: The amendment instrument and the pre-amendment tax determination are available, free of charge, from the Federal Register of Legislation at www.legislation.gov.au.

3  Section 10

Repeal the section, substitute:

10  Amount of tax – transitional arrangements

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

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

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

 (c) the licence comes into force before 5 April 2026;

  use the pre-amendment tax determination to work out the amount of tax imposed.

Note 1: If a licence is issued before the amendment day, the pre-amendment tax determination is used to work out the amount of tax imposed on the issue of the licence, whether or not the licence comes into force before 5 April 2026.

Note 2: If a licence is issued on or after the amendment day, and comes into force on or after 5 April 2026, this instrument as amended by the amendment instrument is used to work out the amount of tax imposed on the issue of the licence.

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

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

 (b) the anniversary day is on or after the amendment day but before 5 April 2026;

  use the pre-amendment tax determination to work out the amount of tax imposed.

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

Note 2: If, for a licence, the anniversary day is on or after 5 April 2026, this instrument as amended by the amendment instrument is used to work out the amount of tax imposed on the anniversary day.

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

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

 (b) the day on which the tax is imposed is on or after the amendment day but before 5 April 2026;

  use the pre-amendment tax determination to work out the amount of tax imposed.

Note 1: If, for a licence, the day on which tax is imposed is before the amendment day, the pre-amendment tax determination is used to work out the amount of tax imposed on the holding of the licence.

Note 2: If, for a licence, the day on which tax is imposed is on or after 5 April 2026, this instrument as amended by the amendment instrument is used to work out the amount of tax imposed on the holding of the licence.

4  Schedule 1 (Table 1)

Repeal the table, substitute:

Table 1

5  Schedule 1 (Table 2)

Repeal the table, substitute:

Table 2

6  Schedule 1 (Table 3)

Repeal the table, substitute:

Table 3

7  Schedule 1 (Table 4)

Repeal the table (including the note and the example), substitute:

Table 4

Note: The tax rate is a $/MHz unit price.

Example: The spectrum access for a harmonised government spectrum area licence has a bandwidth of 10 MHz, and the licence authorises the operation of radiocommunications transmitters in South Australia. The yearly amount for the licence is 10 x 20,925.20 = $209,252.00.

8  Schedule 1 (Table 5)

Repeal the table, substitute:

Table 5

9  Schedule 1 (Table 6)

Repeal the table, substitute:

Table 6

10  Schedule 1 (Table 7)

Repeal the table, substitute:

Table 7

11  Schedule 1 (Table 8, cell at table item 1, column 2)

Repeal the cell, substitute:

$53.69

12  Schedule 1 (Table 8, cell at table item 5, column 2)

Omit ‘$244.63’, substitute ‘$249.60’.

13  Schedule 1 (Table 8, cell at table item 6, column 2)

Repeal the cell, substitute:

$223,901.27

14  Schedule 1 (Table 8, cell at table item 7, column 2)

Repeal the cell, substitute:

$47,131.15

15  Schedule 1 (Table 8, cell at table item 8, column 2)

Repeal the cell, substitute:

$8,796.09

16  Schedule 1 (Table 8, cell at table item 9, column 2)

Repeal the cell, substitute:

$4,093.65

17  Schedule 1 (Table 8, cell at table item 10, column 2)

Repeal the cell, substitute:

$1,810.33

18  Schedule 1 (Table 8, cell at table item 11, column 2)

Repeal the cell, substitute:

$904.41

19  Schedule 1 (Table 11)

Repeal the table, substitute:

Table 11

20  Schedule 1 (Table 12)

Repeal the table, substitute:

Table 12

21  Schedule 1 (Table 13, cell at table item 1, column 2)

Repeal the cell, substitute:

$53.69

22  Schedule 1 (Table 13, cell at table item 8, column 2)

Repeal the cell, substitute:

$2,437.32