Radiocommunications (Transmitter Licence Tax) Amendment Determination 2022 (No. 1)

Dated: 27 January 2022

James Cameron

[signed]

Member

Cathy Rainsford

[signed]

Member/General Manager

1  Name

  This is the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2022 (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 the Schedule is amended as set out in the applicable items in that Schedule.

Schedule—Amendments

Radiocommunications (Transmitter Licence Tax) Determination 2015 (F2015L00323)

1  Schedule 2, Part 7, item 702

Before “The amount of tax”, insert “(1)”.

2  Schedule 2, Part 7, after sub-item 702(1)

Insert:

 (2) Item 12 of table 702 applies only in relation to a licence that was issued:

 (a) under section 100 of the Act before the commencement of the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2022 (No. 1); or

 (b) under section 130 of the Act, as a result of one or more renewals of a licence mentioned in paragraph (a).

3  Schedule 2, Part 7 (table 702, item 12, second column)

Before “PMTS”, insert “Subject to sub-item 702(2), ”.

4  Schedule 2, Part 7A, item 701A

Before paragraph (a), insert:

 (aa) 850/900 MHz band, if the licence was first issued after the commencement of the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2022 (No. 1);

5  Schedule 2, Part 7A, item 702A

Insert:

  850/900 MHz band means the spectrum in the following frequency ranges:

 (a) 859 MHz–869 MHz; and

 (b) 935 MHz–960 MHz.

6  Schedule 2, Part 7A, sub-subparagraph 703A(a)(i)(A)

Before “1800 MHz”, insert “850/900 MHz,”.

7  Schedule 2, Part 7A, sub-subparagraph 703A(b)(i)(A)

Before “1800 MHz”, insert “850/900 MHz,”.

8  Schedule 2, Part 7A, after sub-item 704A(3B)

Insert:

 (3C) The base rate of tax for a PMTS Class B licence that authorises the operation of a transmitter in the 850/900 MHz band is $0.1445/MHz/pop.