Radiocommunications (Receiver Licence Tax) Amendment Determination 2023 (No. 1)

Dated: 15 December 2023

Samantha Yorke

[signed]

Member

Carolyn Lidgerwood

[signed]

Member/General Manager

1  Name

  This is the Radiocommunications (Receiver Licence Tax) Amendment Determination 2023 (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 (Receiver 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 (Receiver Licence Tax) Determination 2015 (F2015L00321)

1  Section 3 (definition of minimum annual amount)

Omit “$41.37”, substitute “$41.86”.

2  Part 3

Repeal the Part, substitute:

Part 3 Transitional arrangements relating to the Radiocommunications (Receiver Licence Tax) Amendment Determination 2023 (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 2023 (No. 1).

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

8 Transitional arrangements on or after commencement of the 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 2024;

use the pre-amendment Determination to work out the amount of receiver 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 receiver licence tax, whether or not the licence comes into force before 5 April 2024.

Note 2: If a licence is issued on or after the amendment day, and comes into force on or after 5 April 2024, 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 (anniversary day); and

(b) the anniversary day is on or after the amendment day but before 5 April 2024;

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

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

Note 2: If, for a receiver licence, the anniversary day is on or after 5 April 2024, 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 2024;

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 receiver 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 receiver licence on a particular day, and that day is on or after 5 April 2024, 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  Part 2 of Schedule 2 (table 202)

Omit the table, substitute:  

Table 202

4  Part 3 of Schedule 2 (table 302)

Omit the table, substitute:  

Table 302

5  Part 4 of Schedule 2 (table 402)

Omit the table, substitute:  

Table 402