Radiocommunications (Transmitter Licence Tax) Determination 2025

law://au/li/2025/f2025l00058@2026-11-14

Part 1—Preliminary #

1Name#

This instrument is the Radiocommunications (Transmitter Licence Tax) Determination 2025.

3Authority#

This instrument is made under subsection 7(1) of the Act.

5Interpretation#

(1)In this instrument:

850/900 MHz band means the following parts of the spectrum:

(a)859 MHz to 869 MHz;

(b)935 MHz to 960 MHz.

1800 MHz band means the part of the spectrum from 1805 MHz to 1880 MHz.

1.9 GHz band means the part of the spectrum from 1900 MHz to 1910 MHz.

2.1 GHz band means the part of the spectrum from 2110 MHz to 2170 MHz.

3.4 GHz to 4 GHz band means the part of the spectrum from 3.4 GHz to 4 GHz.

ACMA means the Australian Communications and Media Authority.

Act means the Radiocommunications (Transmitter Licence Tax) Act 1983.

Note: Section 3 of the Act provides that the Radiocommunications Taxes Collection Act 1983 is incorporated and shall be read as one with the Act.

aeronautical assigned system station has the same meaning as in:

(a)the Radiocommunications Licence Conditions (Aeronautical Licence) Determination 2015; or

(b)if a later determination replaces that instrument and defines the expression – that later determination.

Note: The Radiocommunications Licence Conditions (Aeronautical Licence) Determination 2015 is a legislative instrument and is available, free of charge, from the Federal Register of Legislation at www.legislation.gov.au.

AM band means the part of the spectrum from 525 kHz to 1606.5 kHz.

ASMG means the Australian Spectrum Map Grid 2012, published by the ACMA on its website.

Note: The ASMG is available, free of charge, on the ACMA’s website at www.acma.gov.au.

associated with a commercial broadcasting licence: see subsection (2).

Australia has the same meaning as in the Radiocommunications Act 1992.

Note: The ACMA maintains a map of what constitutes Australia under the Radiocommunications Act 1992. The map is available, free of charge, on the ACMA’s website at www.acma.gov.au. It is located with the Register of Radiocommunications Licences on that website.

Australian Map Grid means the map projection based on the Australian geodetic datum defined in Gazette No. 84 of 6 October 1966 at page 4984.

Note 1: Gazette No. 84 is available, free of charge, from the Federal Register of Legislation at www.legislation.gov.au. The Australian geodetic datum defined in that Gazette is known as AGD66.

Note 2: For more information about the Australian Map Grid, see the website of the Intergovernmental Committee on Surveying and Mapping at www.icsm.gov.au.

Australian waters means the offshore areas in respect of the States and Territories.

base station means a station established at a fixed location specified in a licence.

CDMA technology means radiocommunications technology that uses code-division multiple access.

density type for a spectrum access: see Schedule 3.

eligible person: see subsection (3).

fixed licence (point to multipoint system) has the meaning given by:

(a) the Radiocommunications Licence Conditions (Fixed Licence) Determination 2025; or

(b) if a later instrument replaces that determination and defines the term – the later instrument.

fixed licence (point to multipoint system – 3.4 GHz band) means a fixed licence (point to multipoint system) that authorises the operation of a radiocommunications transmitter in either or both of the following frequency bands:

(a) 3400 MHz to 3475 MHz;

(b) 3950 MHz to 4000 MHz.

FM band means the part of the spectrum from 87.5 MHz to 108 MHz.

harmonised government spectrum area licence means a land mobile licence that authorises a person to operate a radiocommunications transmitter both:

(a)in:

(i)every part of one State (other than Western Australia) or one internal Territory; or

(ii)every part of Western Australia, or every part of Western Australia other than the RQZ; and

(b)on every frequency in one or more of the following frequency bands:

(i)412.46875 MHz to 413.43125 MHz;

(ii)414.46875 MHz to 415.44375 MHz;

(iii)415.44375 MHz to 415.56875 MHz;

(iv)418.49375 MHz to 420 MHz;

(v)420 MHz to 420.8 MHz;

(vi)421.2 MHz to 424.8 MHz;

(vii)426 MHz to 426.4 MHz;

(viii)467.50625 MHz to 469.9875 MHz.

HCIS area for a Part 9 licence means the area that comprises:

(a)if the licence specifies one or more Level 1 HCIS blocks that are within one Level 2 HCIS block – that Level 2 HCIS block;

(b)if the licence specifies 2 or more Level 1 HCIS blocks, and there are 2 or more Level 2 HCIS blocks within which those Level 1 HCIS blocks are located – those Level 2 HCIS blocks;

(c)if the licence does not specify any Level 1 HCIS blocks – each Level 2 HCIS block within which a radiocommunications transmitter authorised by the licence is either:

(i)located; or

(ii)permitted to be located.

Note 1: A Part 9 licence will generally, in the licence conditions, specify the Level 1 or Level 2 HCIS blocks within which operation of a radiocommunications transmitter is authorised.

Note 2: If none of paragraphs (a), (b) or (c) is capable of applying to a Part 9 licence, there is no HCIS area for the Part 9 licence. This may be the case for a small number of Part 9 licences which authorise the operation of radiocommunications transmitters outside the area covered by the ASMG, but which are part of Australia (such as some parts of the Torres Strait).

Example for paragraph (b): If a Part 9 licence specifies the Level 1 HCIS blocks BV4D7, BV4D8, BV4D9, BV4H1, BV4H2 and BV4H3, then the HCIS area for the Part 9 licence is the area that comprises the Level 2 HCIS blocks BV4D and BV4H.

HCIS block means:

(a)a Level 1 HCIS block; or

(b)a grouping of Level 1 HCIS blocks, identified by a unique HCIS identifier.

Note: In the ASMG, HCIS blocks are identified by the terms HCIS Levels 1, 2, 3 and 4.

HCIS cell means a division of a Level 1 HCIS block, identified by a unique HCIS identifier.

Note: In the ASMG, HCIS cells are identified by the terms HCIS Levels 0 and 00.

HCIS identifier means an identifier used in the ASMG to identify a geographic area consisting of an HCIS block or an HCIS cell.

Level 1 HCIS block means a five minute of arc square cell in the ASMG, identified by a unique HCIS identifier.

Note: In the ASMG, Level 1 HCIS blocks are identified by the term HCIS Level 1.

Level 2 HCIS block means an HCIS block that is identified as a Level 2 block in the ASMG.

Note: In the ASMG, a Level 2 HCIS block is made up of 9 Level 1 HCIS blocks, in a 3 x 3 square.

licence means a transmitter licence, other than a transmitter licence that is associated with a commercial broadcasting licence.

Note: The Act does not impose tax on a transmitter licence that is associated with a commercial broadcasting licence. The Commercial Broadcasting (Tax) Act 2017 may impose tax in relation to such a licence.

licence area plan means a licence area plan prepared under subsection 26(1) or (1B) of the Broadcasting Services Act 1992.

licence period, for a licence, means the period:

(a)commencing when the licence comes into force, or is taken to have come into force; and

(b)ending at:

(i)if the licence was issued under section 102 of the Radiocommunications Act 1992 – the time the licence ceases to be in force in accordance with subsection 103(4A) of the Radiocommunications Act 1992;

(ii)otherwise – the end of the period specified in the licence for the purpose of subsection 103(2) of the Radiocommunications Act 1992.

Note 1: Subparagraph (b)(i) applies to transmitter licences issued under section 102 of the Radiocommunications Act 1992 in relation to a community broadcasting licence allocated under Part 6 of the Broadcasting Services Act 1992. The Act imposes tax on such transmitter licences. The Act does not impose tax on a transmitter licence issued under section 102 of the Radiocommunications Act 1992 that is associated with a commercial broadcasting licence. The Commercial Broadcasting (Tax) Act 2017 may impose tax in relation to such a licence.

Note 2: A licence to which subparagraph (b)(ii) applies may cease to be in force before the end of the licence period if it surrendered or cancelled under the Radiocommunications Act 1992. For the purposes of this instrument, it is irrelevant whether a licence is, or may be, surrendered or cancelled before the end of its licence period.

low power spectrum access: see subsection (5).

micro power spectrum access: see subsection (6).

minimum annual amount means $43.75.

offshore area has the same meaning as in section 17 of the Radiocommunications Act 1992.

open narrowcasting radio service has the same meaning as in the Broadcasting Services Act 1992.

open narrowcasting service has the same meaning as in the Broadcasting Services Act 1992.

open narrowcasting television service has the same meaning as in the Broadcasting Services Act 1992.

Part 1 licence: see sub-item 1(3) of Schedule 1.

Part 2 licence: see item 6 of Schedule 1.

Part 3 licence: see sub-item 11(3) of Schedule 1.

Part 4 licence: see item 16 of Schedule 1.

Part 5 licence: see item 26 of Schedule 1.

Part 6 licence: see sub-item 29(2) of Schedule 1.

Part 7 licence: see sub-item 33(1) of Schedule 1.

Part 8 licence: see item 36 of Schedule 1.

Part 9 licence: see sub-item 38(3) of Schedule 1.

Part 10 licence: see sub-item 42(2) of Schedule 1.

Part 11 licence: see sub-item 46(4) of Schedule 1.

Part 12 licence: see sub-item 49(2) of Schedule 1.

Part 13 licence: see item 56 of Schedule 1.

point to multipoint station (land mobile spectrum) means a station that is authorised to be operated under a fixed licence within the following frequency bands:

(a)403 MHz to 430 MHz;

(b)450 MHz to 520 MHz, other than within one or more of the following frequency bands:

(i)451.5125 MHz to 452.5 MHz;

(ii)461.0125 MHz to 462 MHz;

(iii)503.49375 MHz to 504.99375 MHz;

(iv)513.49374 MHz to 514.99375 MHz.

population of an HCIS block means the most recent population for the HCIS block listed in the document that sets out population data for areas in HCIS blocks and HCIS cells that is part of the set of documents entitled Hierarchical Cell Identification Scheme (HCIS) – List of Population Data, published by the ACMA on its website.

Note 1: The set of documents entitled Hierarchical Cell Identification Scheme (HCIS) – List of Population Data is available, free of charge, on the ACMA’s website at www.acma.gov.au.

Note 2: In accordance with section 6, the set of documents entitled Hierarchical Cell Identification Scheme (HCIS) – List of Population Data was incorporated as existing at the time this instrument commenced. At that time, the set of documents was based on population data reported in the 2021 Census of Population and Housing.

population of an HCIS cell means the most recent population for the HCIS cell listed in the document that sets out population data for areas in HCIS blocks and HCIS cells that is part of the set of documents entitled Hierarchical Cell Identification Scheme (HCIS) – List of Population Data, published by the ACMA on its website.

Note 1: The set of documents entitled Hierarchical Cell Identification Scheme (HCIS) – List of Population Data is available, free of charge, on the ACMA’s website at www.acma.gov.au.

PTS licence (PMTS Class B) has the same meaning as in:

(a)the Radiocommunications Licence Conditions (PTS Licence) Determination 2024; or

(b)if a later determination replaces that instrument and defines the expression – that later determination.

Note: The Radiocommunications Licence Conditions (PTS Licence) Determination 2024 is a legislative instrument and is available, free of charge, from the Federal Register of Legislation at www.legislation.gov.au.

remote station means a station that is used, or intended to be used, to communicate with:

(a)a base station; or

(b)a supplementary station.

residential area has the same meaning as in:

(a)the Radiocommunications Licence Conditions (Broadcasting Licence) Determination 2015; or

(b)if a later determination replaces that instrument and defines the expression – that later determination.

Note: The Radiocommunications Licence Conditions (Broadcasting Licence) Determination 2015 is a legislative instrument and is available, free of charge, from the Federal Register of Legislation at www.legislation.gov.au.

RQZ has the same meaning as in:

(a)the Radiocommunications (Australian Radio Quiet Zone Western Australia) Frequency Band Plan 2023; or

(b)if a later frequency band plan replaces that instrument and defines the expression – that later frequency band plan.

Note: The Radiocommunications (Australian Radio Quiet Zone Western Australia) Frequency Band Plan 2023 is a legislative instrument and is available, free of charge, from the Federal Register of Legislation at www.legislation.gov.au.

set amount licence: see subclause 1(2) of Schedule 2.

short-range wireless broadband station means a land mobile station:

(a) that is authorised to be operated under a land mobile licence; and

(b) operates in the frequency band 1900 MHz to 1920 MHz; and

spectrum access: see subsection (4).

spectrum access licence: see subclause 1(1) of Schedule 2.

start day, for a licence, means the first day of the licence period for the licence.

supplementary station means a fixed station that is used, or intended to be used:

(a)to overcome deficiencies within the coverage area of a base station; and

(b)to communicate with one or more remote stations.

television outside broadcast system (Australia wide density type) means a television outside broadcast system where at least one radiocommunications transmitter that forms part of the system is authorised to operate anywhere in Australia.

television outside broadcast system (high density type) means a television outside broadcast system where at least one radiocommunications transmitter that forms part of the system is authorised to operate in one or more of the following:

(a)the Sydney area, as defined in Schedule 3;

(b)the Melbourne area, as defined in Schedule 3;

(c)the Brisbane area, as defined in Schedule 3;

but is not authorised to operate anywhere in Australia.

television outside broadcast system (low density type) means a television outside broadcast system (other than a television outside broadcasting system (high density type) or a television outside broadcasting system (medium density type)) where at least one radiocommunications transmitter that forms part of the system is authorised to operate in one or more of the following:

(a)the East Australia area, as defined in Schedule 3;

(b)the Western Australia area, as defined in Schedule 3;

(c)the Tasmania area, as defined in Schedule 3;

(d)the Darwin area, as defined in Schedule 3;

but is not authorised to operate anywhere in Australia.

television outside broadcast system (medium density type) means a television outside broadcast system (other than a television outside broadcasting system (high density type)) where at least one radiocommunications transmitter that forms part of the system is authorised to operate in one or more of the following:

(a)the Perth area, as defined in Schedule 3;

(b)the Adelaide area, as defined in Schedule 3;

(c)the Newcastle area, as defined in Schedule 3;

but is not authorised to operate anywhere in Australia.

television outside broadcast system (remote density type) means a television outside broadcast system that is not one of the following:

(a)television outside broadcast system (Australia wide density type);

(b)television outside broadcast system (high density type);

(c)television outside broadcast system (low density type);

(d)television outside broadcast system (medium density type).

TV band means the part of the spectrum from 520 MHz to 694 MHz.

underground PMTS licence means a PTS licence (PMTS Class B) that:

(a)authorises the operation of a radiocommunications transmitter only in the 3.4 GHz band; and

(b)is subject to one or more conditions that have the following effect (whether or not it is subject to any other conditions):

(i)a radiocommunications transmitter must only be operated in an underground space;

(ii)a radiocommunications transmitter must not be operated if the maximum EIRP density of the transmitter would exceed 3 nW per MHz, when measured at any aboveground opening that connects to the underground space.

underground PMTS licence (ASMG) means an underground PMTS licence, other than an underground PMTS licence (non-ASMG).

underground PMTS licence (non-ASMG) means an underground PMTS licence that authorises the operation of one or more radiocommunications transmitters only outside the area covered by the ASMG.

wider 26 GHz and 28 GHz bands means the part of the spectrum from 24.7 GHz to 30 GHz.

wireless audio system means a system of two or more land mobile stations:

(a)that are authorised to be operated under a land mobile licence; and

(b)each of which has an emission bandwidth greater than 100 kHz; and

(c)each of which is authorised to operate on a frequency specified in the licence; and

(d)each of which is authorised to operate with a power not greater than 250 mW EIRP.

Note 1: The expression tax is defined in the Act.

Note 2: A number of other expressions used in this instrument may be defined in a determination made under section 64 of the Australian Communications and Media Authority Act 2005. Any such determination is available, free of charge, from the Federal Register of Legislation at www.legislation.gov.au. At the time this instrument was made, the following expressions were defined in such a determination:

(a) 900 MHz studio to transmitter link station;

(b) aeronautical assigned station;

(d) aircraft licence;

(e) aircraft station;

(f) amateur advanced station;

(g) amateur beacon station;

(h) amateur foundation station;

(i) amateur licence;

(j) amateur repeater station;

(k) amateur standard station;

(l) ambulatory station;

(m) ambulatory system;

(n) area-wide licence;

(o) broadcasting licence;

(p) CB repeater station;

(q) datacasting licence;

(r) defence licence;

(s) earth licence;

(t) earth receive station;

(u) earth station;

(v) EIRP;

(w) fixed earth station;

(x) fixed licence;

(y) fixed station;

(z) HF Domestic Service station;

(aa) HF Overseas (IBL) Service station;

(ab) HF Overseas Service station;

(ac) land mobile licence;

(ad) land mobile station;

(ae) land mobile system;

(af) limited coast assigned system;

(ag) limited coast marine rescue station;

(ah) limited coast non assigned station

(ai) major coast A station;

(aj) major coast B station;

(ak) maritime ship licence;

(al) maritime ship station;

(am) mobile earth station;

(an) narrowband area service station;

(ao) narrowcasting service station;

(ap) outpost assigned station;

(aq) PABX cordless telephone service;

(ar) paging system;

(as) PMTS Class B;

(at) PMTS Class C;

(au) point to multipoint station;

(av) point to multipoint system;

(aw) point to point (5.8 GHz band) station;

(ax) point to point (self-coordinated) station;

(ay) point to point station;

(az) radiodetermination licence;

(aza) radiodetermination licence (RNSS repeater system);

(ba) radiodetermination station;

(bb) scientific non assigned station;

(bc) ship station Class B assigned;

(bd) ship station Class B non assigned;

(be) ship station Class C assigned;

(bf) ship station Class C non assigned;

(bg) sound outside broadcast station;

(bh) space licence;

(bi) space station;

(bj) station;

(bk) television outside broadcast network;

(bl) television outside broadcast network station;

(bm) television outside broadcast station;

(bn) television outside broadcast system;

(bo) temporary fixed link station.

(2)In this instrument, the question whether a transmitter licence is associated with a commercial broadcasting licence is determined in the same manner as that question is determined for the purposes of the Commercial Broadcasting (Tax) Act 2017.

(3)In this instrument, each of the following is an eligible person:

(a)any of the following bodies corporate (whether or not it changes its name after the commencement of this instrument):

(i)the Royal Flying Doctor Service of Australia (ACN 004 213 067);

(ii)the Royal Flying Doctor Service of Australia Central Operations (ACN 141 354 734);

(iii)the Royal Flying Doctor Service of Australia (Queensland Section) (ACN 009 663 478);

(iv)the Royal Flying Doctor Service of Australia (South Eastern Section) (ACN 000 032 422);

(v)the Royal Flying Doctor Service Tasmania Ltd (ACN 617 680 896);

(vi)the Royal Flying Doctor Service of Australia (Victorian Section) (ACN 004 196 230);

(vii)the Royal Flying Doctor Service of Australia (Western Operations) (ACN 067 077 696);

(b)if one of the bodies corporate specified in paragraph (a) stops performing any of its functions – a body corporate responsible for performing the same, or substantially the same, functions;

(c)in relation to a licence that authorises a person to operate a narrowcasting service station – a person who operates, or who proposes to operate, a radiocommunications transmitter under the licence solely to provide open narrowcasting television services for community and educational non-profit purposes under a class licence determined under paragraph 117(e) of the Broadcasting Services Act 1992.

(4)For a licence, a spectrum access is a combination of:

(a)either:

(i)a particular frequency band; or

(ii)a particular frequency and a particular bandwidth; and

(b)either:

(i)a particular location; or

(ii)a particular area;

within which operation of one or more radiocommunications transmitters is authorised by the licence.

Note 1: There may be more than one spectrum access for a licence.

Note 2: The spectrum accesses for a licence may be worked out by looking at the conditions of the licence that relate to the frequencies on which each radiocommunications transmitter may be operated, and the corresponding geographic areas within which, or locations from which, each transmitter may be operated. The corresponding geographic area may be the whole of Australia.

(5)A spectrum access for a licence is a low power spectrum access at a particular time if:

(a)the licence is one of the following:

(i)a Part 1 licence, other than a defence licence or a licence that authorises the operation of a 900 MHz studio to transmitter link station;

(ii)a Part 2 licence;

(iii)a Part 3 licence, other than a licence that authorises the operation of a station that is part of a point to multipoint system;

(iv)a Part 6 licence; and

(b)the licence authorises a person to operate one or more radiocommunications transmitters within the spectrum access, subject to a condition that the maximum permitted radiated power of each such transmitter is 8.3 watts EIRP; and

(c)either:

(i)the applicant, in its application for the licence; or

(ii)the licensee, in writing given to the ACMA before the time;

has requested that the ACMA treat the licence as having a notional service area that consists of every point no more than 2 kilometres from:

(iii)if the spectrum access includes a particular location – that location; or

(iv)if the spectrum access includes a particular area – the centre of that area; and

(d)if the licence is a Part 6 licence (other than a fixed licence (point to multipoint system – 3.4 GHz band)) – the spectrum access does not consist of frequencies equal to or greater than 960 MHz; and

(e)the spectrum access is not a micro power spectrum access.

Note 1: There may be more than one spectrum access for a licence.

Note 3: For paragraph (c), the request of an applicant or a licensee may be made, on their behalf, by an accredited person. No form of words is prescribed or required to be used for making the request. The ‘notional service area’ is used by the ACMA and accredited persons in planning and coordinating radiocommunications.

(6)A spectrum access for a licence is a micro power spectrum access at a particular time if:

(a)the licence is one of the following:

(i)a licence that authorises the operation of an ambulatory station;

(ii)a licence that authorises the operation of a station that is part of an ambulatory system other than a wireless audio system;

(iii)a licence that authorises the operation of a station that is part of a land mobile system other than a wireless audio system;

(iv)a fixed licence (point to multipoint system – 3.4 GHz band); and

(b)the licence is not a harmonised government spectrum area licence; and

(c)the licence authorises a person to operate one or more radiocommunications transmitters within the spectrum access, subject to a condition that the maximum permitted radiated power of each such transmitter is 1.7 watts EIRP; and

(d)either:

(i)the applicant, in its application for the licence; or

(ii)the licensee, in writing given to the ACMA before the time;

has requested that the ACMA treat the licence as having a notional service area that consists of every point no more than 200 metres from:

(iii)if the spectrum access includes a particular location – that location; or

(iv)if the spectrum access includes a particular area – the centre of that area.

Note 1: There may be more than one spectrum access for a licence.

Note 3: For paragraph (d), the request of an applicant or a licensee may be made, on their behalf, by an accredited person. No form of words is prescribed or required to be used for making the request. The ‘notional service area’ is used by the ACMA and accredited persons in planning and coordinating radiocommunications.

(7)In this instrument, unless the contrary intention appears, a reference to a station is taken to be a reference to each radiocommunications transmitter that forms part of the station.

Note 1: A station is an installation or thing that is, or includes, one or more radiocommunications transmitters, one or more radiocommunications receivers, or both one or more radiocommunications transmitters and one or more radiocommunications receivers. The Act imposes tax only in relation to transmitter licences, so this instrument is primarily concerned with transmitter licences and radiocommunications transmitters. However, the manner for calculating the amount of tax in relation to some transmitter licences may depend on specified radiocommunications receivers.

Note 2: See also Part 2.

(8)Unless the contrary intention appears, terms used in this instrument that are defined in the Radiocommunications Act 1992 have the same meaning as in that Act.

Note: This instrument defines licence in a different manner than the Radiocommunications Act 1992.

(9)In this instrument, unless the contrary intention appears, a reference to a part of the spectrum or a frequency band includes all the frequencies that are greater than but not including the lower frequency, up to and including the higher frequency.

6References to other instruments#

In this instrument, unless the contrary intention appears:

(a)a reference to any other legislative instrument is a reference to that other legislative instrument as in force from time to time; and

(b)a reference to any other kind of instrument is a reference to that other instrument as existing at the time the reference was included in this instrument.

Note 1: For references to Commonwealth Acts, see section 10 of the Acts Interpretation Act 1901; and see also subsection 13(1) of the Legislation Act 2003 for the application of the Acts Interpretation Act 1901 to legislative instruments.

Note 2: All Commonwealth Acts and legislative instruments are registered on the Federal Register of Legislation. The Federal Register of Legislation may be accessed free of charge at www.legislation.gov.au.

Part 2—Working out amounts of tax #

7How to work out the amount of tax imposed#

(1)For the purposes of subsection 7(1) of the Act, this section sets out how to determine the amount of tax imposed in respect of the issue of a licence, the anniversary of a licence coming into force or the holding of a licence.

(2)First, subject to Part 3 of this instrument, identify the Part of Schedule 1 that applies to the licence.

Note: The ACMA issues licences such that only one Part of Schedule 1 will apply to a licence.

(3)Second, follow the instructions in that Part of Schedule 1 to work out one of the following:

(a)for a spectrum access licence – the annual amount for each spectrum access for the licence;

(b)for a set amount licence – the annual amount for the licence;

(c)for a Part 4 licence – the amount of tax for the licence.

(4)The amount of tax is:

(a)if paragraph (3)(a) or (b) applies in relation to the licence – the amount worked out in accordance with Schedule 2;

(b)if paragraph (3)(c) applies in relation to the licence – the amount worked out in accordance with Part 4 of Schedule 1.

(5)An amount of tax worked out in accordance with this section is an amount in Australian dollars.

8Special rules for the interpretation of Schedule 1#

(1)If:

(a)a licence authorises the operation of a radiocommunications transmitter of a particular kind; and

(b)a Part of Schedule 1 applies to the licence;

then that Part applies to:

(c)each licence that authorises the operation of more than one radiocommunications transmitter of the same kind; and

(d)each licence that authorises the operation of:

(i)one or more remote stations; or

(ii)one or more supplementary stations;

in relation to the radiocommunications transmitter.

(2)If:

(a)a Part of Schedule 1 applies to a licence; and

(b)there are 2 or more spectrum accesses for the licence; and

(c)in relation to at least one of those spectrum accesses, operation of a base station of a particular kind is authorised by the licence; and

(d)within another of those spectrum accesses (the supplementary spectrum access), operation of either:

(i)one or more remote stations in relation to the base station, on the same frequency, or within the same frequency band, as the base station; or

(ii)a supplementary station in relation to the base station;

is authorised;

do not use the supplementary spectrum access to work out the amount of tax in relation to the licence.

Part 3—Transitional arrangements #

9Definitions#

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.

10Amount 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

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.

Schedule 1—Amounts used for working out amounts of tax #

(sections 5, 7 and 8)

Part 1—Miscellaneous licences #

1Application of Part 1#

(1)This Part applies to a licence that authorises the operation of any of the following:

(a)a 900 MHz studio to transmitter link station;

(b)an aeronautical assigned station;

(c)an aeronautical assigned system station;

(d)an aircraft assigned station;

(e)an ambulatory station, other than one the operation of which is authorised by a harmonised government spectrum area licence;

(f)a CB repeater station;

(g)an HF Domestic Service station;

(h)an HF Overseas (IBL) Service station;

(i)an HF Overseas Service station;

(j)a station that is part of a limited coast assigned system;

(k)a major coast A station;

(l)a major coast B station;

(m)a narrowcasting service station, other than one the operation of which is authorised by a licence to which Part 11 of this Schedule applies;

(n)an outpost assigned station;

(o)a station, used in the provision of PMTS Class B, that operates in the 870 MHz to 890 MHz frequency band;

(p)a radiodetermination station;

(q)a ship station Class B assigned;

(r)a ship station Class C assigned.

Note 1: A station may comprise one or more radiocommunications transmitters, and one or more radiocommunications receivers. A licence will only authorise the operation of the radiocommunications transmitters that are part of the station.

Note 2: A system may comprise more than one station.

(2)This Part also applies to the following licences:

(a)a defence licence;

(b)a licence to which no other Part of this Schedule applies.

(3)A licence to which this Part applies is a Part 1 licence.

2Annual amount for spectrum access#

Subject to items 3, 4 and 5, the annual amount for a spectrum access for a Part 1 licence is worked out as follows.

(a)first, identify the cell in Table 1 that applies in relation to the spectrum access, by reference to the density type for the spectrum access and the frequency band within which the spectrum access falls;

(b)second, multiply the entry in that cell by the bandwidth (in kHz) of the spectrum access.

Table 1

Frequency band	Density type
	Australia wide	High density	Medium density	Low density	Remote density
0 MHz to 30 MHz	1.2874	1.2992	1.2990	1.2607	1.2582
30 MHz to 403 MHz	2.9081	1.1463	0.5654	0.1230	0.0612
403 MHz to 520 MHz	2.9835	2.2316	0.7713	0.1277	0
520 MHz to 960 MHz	2.9835	1.6861	0.7713	0.1277	0.0636
960 MHz to 2.69 GHz	2.9791	0.6748	0.3119	0.1522	0.0758
2.69 GHz to 5 GHz	2.9758	0.5579	0.2261	0.1817	0.0907
5 GHz to 8.5 GHz	1.2562	0.2344	0.1091	0.0482	0.0233
8.5 GHz to 14.5 GHz	0.1107	0.0402	0.0095	0.0007	0.0003
14.5 GHz to 31.3 GHz	0.1107	0.0297	0.0065	0.0007	0.0003
31.3 GHz to 51.4 GHz	0.0302	0.0162	0.0035	0.0001	0.0001
51.4 GHz to 100 GHz	0.0030	0.0003	0.0003	0	0
Above 100 GHz	0	0	0	0	0

3 Adjustment for low power spectrum access #

Subject to item 5, the annual amount for a low power spectrum access for a Part 1 licence is the amount worked out under item 2 for the spectrum access, multiplied by 10 per cent.

4 Adjustment for micro power spectrum access #

Subject to item 5, the annual amount for a micro power spectrum access for a Part 1 licence is the amount worked out under item 2 for the spectrum access, multiplied by 5 per cent.

5 Adjustment for minimum annual amount #

If the annual amount for a spectrum access for a Part 1 licence worked out under item 2, item 3 or item 4 is less than the minimum annual amount, the annual amount for the spectrum access is the minimum annual amount.

Part 2—Scientific licences #

6Application of Part 2#

This Part applies to a scientific licence (a Part 2 licence).

7Annual amount for spectrum access#

Subject to items 8, 9 and 10, the annual amount for a spectrum access for a Part 2 licence is worked out as follows:

(a)first, identify the cell in Table 2 that applies in relation to the spectrum access, by reference to the density type for the spectrum access and the frequency band within which the spectrum access falls;

(b)second, multiply the entry in that cell by the bandwidth (in kHz) of the spectrum access.

Table 2

Frequency band	Density type
	Australia wide	High density	Medium density	Low density	Remote density
0 MHz to 30 MHz	0.1287	0.1299	0.1299	0.1261	0.1258
30 MHz to 403 MHz	0.2908	0.1146	0.0565	0.0123	0.0061
403 MHz to 520 MHz	0.2984	0.2232	0.0771	0.0128	0
520 MHz to 960 MHz	0.2984	0.1686	0.0771	0.0128	0.0064
960 MHz to 2.69 GHz	0.2979	0.0675	0.0312	0.0152	0.0076
2.69 GHz to 5 GHz	0.2976	0.0558	0.0226	0.0182	0.0091
5 GHz to 8.5 GHz	0.1256	0.0234	0.0109	0.0048	0.0023
8.5 GHz to 14.5 GHz	0.0111	0.0040	0.0010	0.0001	0
14.5 GHz to 31.3 GHz	0.0111	0.0030	0.0007	0.0001	0
31.3 GHz to 51.4 GHz	0.0030	0.0016	0.0004	0	0
51.4 GHz to 100 GHz	0.0003	0	0	0	0
Above 100 GHz	0	0	0	0	0

8 Adjustment for low power spectrum access #

Subject to items 9 and 10, the annual amount for a low power spectrum access for a Part 2 licence is the amount worked out under item 7 for the spectrum access, multiplied by 10 per cent.

9 Adjustment for multiple spectrum accesses #

(1)This item applies to a Part 2 licence:

(a)that authorises the operation of 2 or more radiocommunications transmitters (the authorised transmitters); and

(b)for which there is a separate spectrum access (the component access) for each of the authorised transmitters.

(2)For the purposes of this instrument, all of the component accesses are taken to be a single spectrum access (the combined access).

(3)Subject to item 10, the annual amount for the combined access is:

(a)the sum of the amounts worked out under item 7 or, if it applies in relation to a spectrum access, item 8 for each of the component accesses; divided by

(b)the number of authorised transmitters.

10 Adjustment for minimum annual amount #

If the annual amount for a spectrum access for a Part 2 licence worked out under item 7, item 8 or item 9 is less than the minimum annual amount, the annual amount for the spectrum access is the minimum annual amount.

Part 3—Assigned licences in high demand frequency bands #

11Application of Part 3#

(1)Subject to sub-item (2), this Part applies to a licence that authorises the operation of any of the following:

(a)a narrowband area service station;

(b)a point to multipoint station (land mobile spectrum);

(c)a station that is part of an ambulatory system, other than a wireless audio system;

(d)a station that is part of a land mobile system, other than a wireless audio system;

(e)a station that is part of a paging system;

(f)a station that is part of a point to multipoint system.

Note 2: A system may comprise more than one station.

(2)This Part does not apply to:

(a)a harmonised government spectrum area licence; or

(b)a fixed licence (point to multipoint system – 3.4 GHz band).

Note 1: For harmonised government spectrum area licences, see Part 4 of this Schedule.

Note 2: For fixed licences (point to multipoint system – 3.4 GHz band), see Part 6 of this Schedule.

(3)A licence to which this Part applies is a Part 3 licence.

12Annual amount for spectrum access#

Subject to items 13, 14 and 15, the annual amount for a spectrum access for a Part 3 licence is worked out as follows:

(a)first, identify the cell in Table 3 that applies in relation to the spectrum access, by reference to the density type for the spectrum access and the frequency band within which the spectrum access falls;

(b)second, multiply the entry in that cell by the bandwidth (in kHz) of the spectrum access.

Table 3

Frequency band	Density type
	Australia wide	High density	Medium density	Low density	Remote density
0 MHz to 30 MHz	95.1856	96.0611	96.0438	93.2084	93.0235
30 MHz to 403 MHz	215.0113	84.7519	41.8007	9.0940	4.5272
403 MHz to 520 MHz	220.5923	164.9935	57.0253	9.4396	0
520 MHz to 960 MHz	220.5923	124.6679	57.0253	9.4396	4.6997
960 MHz to 2.69 GHz	220.2614	49.8894	23.0594	11.2541	5.6051
2.69 GHz to 5 GHz	220.0188	41.2517	16.7158	13.4358	6.7046
5 GHz to 8.5 GHz	92.8804	17.3311	8.0686	3.5642	1.7247
8.5 GHz to 14.5 GHz	8.1862	2.9742	0.7034	0.0497	0.0237
14.5 GHz to 31.3 GHz	8.1862	2.1995	0.4830	0.0497	0.0237
31.3 GHz to 51.4 GHz	2.2324	1.1999	0.2604	0.0086	0.0043
51.4 GHz to 100 GHz	0.2206	0.0223	0.0223	0.0022	0.0022
Above 100 GHz	0	0	0	0	0

13 Adjustment for low power spectrum access #

Subject to item 15, the annual amount for a low power spectrum access for a Part 3 licence is the amount worked out under item 12 for the spectrum access, multiplied by 10 per cent.

14 Adjustment for micro power spectrum access #

Subject to item 15, the annual amount for a micro power spectrum access for a Part 3 licence is the amount worked out under item 12 for the spectrum access, multiplied by 5 per cent.

15 Adjustment for minimum annual amount #

If the annual amount for a spectrum access for a Part 3 licence worked out under item 12, item 13 or item 14 is less than the minimum annual amount, the annual amount for the spectrum access is the minimum annual amount.

Part 4—Harmonised government spectrum area licences #

16Application of Part 4#

This Part applies to a harmonised government spectrum area licence (a Part 4 licence).

17Yearly amount#

In this Part, the yearly amount for a Part 4 licence is:

(a)the bandwidth (in MHz) of the spectrum access for the licence; multiplied by

(b)the tax rate in column 2 of Table 4 for the State or Territory within which the licence authorises the operation of radiocommunications transmitters.

Note: There is only one spectrum access for each harmonised government spectrum area licence.

Table 4

	Column 1	Column 2
	State or Territory	Tax rate
1	Australian Capital Territory	$1,312.18
2	New South Wales	$124,824.09
3	Northern Territory	$3,412.81
4	Queensland	$94,619.50
5	South Australia	$20,925.20
6	Tasmania	$486.34
7	Victoria	$108,675.14
8	Western Australia	$24,426.14

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.

18Amount of tax payable – licence issued for period of 12 months or less#

(1)This item applies to a Part 4 licence that has a licence period of 12 months or less.

(2)Subject to items 24 and 25, the amount of tax payable in relation to the issue of the licence is worked out as follows:

(a)first, find the yearly amount for the licence;

(b)second, multiply that yearly amount by the number of days in the licence period;

(c)third, divide the result by 365.

19Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(2) of the Act applies#

(1)This item applies to a Part 4 licence where:

(a)the licence has a licence period greater than 12 months; and

(b)either:

(i)the person applying for the licence made an election under subsection 6(4) of the Act that subsection 6(2) of the Act apply; or

(ii)when the application was made for the licence, the licence was covered by a determination under subsection 6(1C) of the Act.

(2)Subject to items 24 and 25, the amount of tax payable in relation to the issue of the licence is worked out as follows:

(a)first, find the yearly amount for the licence;

(b)second, obtain the first component by multiplying that yearly amount by the number of years that include one of the following days:

(i)the start day for the licence;

(ii)a day in the licence period that is an anniversary of the start day, other than the last such anniversary during the licence period (the last anniversary);

(c)third, obtain the second component by multiplying the yearly amount for the licence by the number of days in the period starting on the last anniversary and ending at the end of the licence period, and dividing the result by 365;

(d)fourth, add the first component and the second component.

20Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(3) of the Act applies#

(1)This item applies to a Part 4 licence where:

(a)the licence has a licence period greater than 12 months; and

(b)either:

(i)the person applying for the licence made an election under subsection 6(4) of the Act that subsection 6(3) of the Act apply; or

(ii)when the application was made for the licence, the licence was covered by a determination under subsection 6(1E) of the Act.

Amount of tax payable on licence issue

(2)Subject to items 24 and 25, the amount of tax payable in relation to the issue of the licence is the yearly amount for the licence.

Amount of tax payable on holding of licence

(3)Subject to items 24 and 25, the amount of tax payable in relation to the anniversary of the start day for the licence, other than the last such anniversary occurring during the licence period, is the yearly amount for the licence.

(4)Subject to items 24 and 25, the amount of tax payable in relation to the last anniversary during the licence period of the start day for the licence (the last anniversary) is worked out as follows:

(a)first, find the yearly amount for the licence;

(b)second, multiply that yearly amount by the number of days in the period starting on the last anniversary and ending at the end of the licence period;

(c)third, divide the result by 365.

21Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(5) of the Act applies#

(1)This item applies to a Part 4 licence where:

(a)the licence has a licence period greater than 12 months; and

(b)the licensee notifies the ACMA under subsection 6(5) of the Act that the subsection is to apply to the licence.

(2)Subject to items 24 and 25, the amount of tax payable in relation to the holding of the licence on a particular day (the holding day) is worked out as follows:

(a)first, find the yearly amount for the licence;

(b)second, multiply that yearly amount by the number of days in the remaining holding period;

(c)third, divide the result by 365.

(3)In sub-item (2), the remaining holding period for a licence is the period:

(a)commencing on the first anniversary of the start day for the licence that occurs after the holding day; and

(b)ending at the end of the licence period for the licence.

Note: Notice under subsection 6(5) of the Act may only be given more than 12 months before the end of the licence period.

22Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(6) of the Act applies#

(1)This item applies to a Part 4 licence where:

(a)the licence has a licence period greater than 12 months; and

(b)the licensee has failed to pay tax imposed on an anniversary of the start day for the licence (the relevant anniversary) within 60 days after the relevant anniversary.

(2)Subject to items 24 and 25, the amount of tax payable in relation to the holding of the licence on a particular day (the holding day) is worked out as follows:

(a)first, find the yearly amount for the licence;

(b)second, multiply that yearly amount by the number of days in the remaining holding period;

(c)third, divide the result by 365;

(3)In sub-item (2), the remaining holding period for a licence is the period:

(a)commencing on the relevant anniversary; and

(b)ending at the end of the licence period for the licence.

23Effect of 29 February#

In this Part, if:

(a)a Part 4 licence has a licence period greater than 12 months; and

(b)29 February occurs once or more during the licence period;

disregard each such 29 February in working out the amount of tax payable in relation to the licence.

24Amount of tax payable – adjustment for minimum annual amount#

Subject to item 25, if the amount of tax payable for a Part 4 licence worked out under one of items 18 to 22 is less than the minimum annual amount, the amount of tax payable for the licence is the minimum annual amount.

25 Amount of tax payable – rounding #

If the amount of tax payable for a Part 4 licence worked out under one of items 18 to 22, or item 24, includes part of a dollar:

(a)if the part of the dollar is less than 50 cents, the amount of tax payable is reduced to the nearest whole dollar;

(b)if the part of the dollar is 50 cents or greater, the amount of tax payable is increased to the nearest whole dollar.

Part 5—Licences for point to point stations #

26Application of Part 5#

This Part applies to a licence that authorises the operation of a point to point station (a Part 5 licence).

Note: A station may comprise one or more radiocommunications transmitters, and one or more radiocommunications receivers. A licence will only authorise the operation of the radiocommunications transmitters that are part of the station.

27Annual amount for spectrum access#

Subject to item 28, the annual amount for a spectrum access for a Part 5 licence is worked out as follows:

(a)first, identify the cell in Table 5 that applies in relation to the spectrum access, by reference to the density type for the spectrum access and the frequency band within which the spectrum access falls;

(b)second, multiply the entry in that cell by the bandwidth (in kHz) of the spectrum access.

Table 5

Frequency band	Density type
	Australia wide	High density	Medium density	Low density	Remote density
0 MHz to 30 MHz	23.7964	24.0153	24.0109	23.3021	14.7672
30 MHz to 403 MHz	53.7528	21.1880	10.4502	2.2735	0.7187
403 MHz to 520 MHz	55.1481	41.2484	14.2563	2.3599	0
520 MHz to 960 MHz	55.1481	31.1670	14.2563	2.3599	0.7461
960 MHz to 2.69 GHz	1.3017	0.2948	0.1363	0.0665	0.0331
2.69 GHz to 5 GHz	1.3002	0.2438	0.0988	0.0794	0.0396
5 GHz to 8.5 GHz	0.5489	0.1024	0.0477	0.0211	0.0102
8.5 GHz to 14.5 GHz	0.0484	0.0176	0.0042	0.0003	0.0001
14.5 GHz to 31.3 GHz	0.0484	0.0130	0.0029	0.0003	0.0001
31.3 GHz to 51.4 GHz	0.0132	0.0071	0.0015	0.0001	0
51.4 GHz to 100 GHz	0.0013	0.0001	0.0001	0	0
Above 100 GHz	0	0	0	0	0

28 Adjustment for minimum annual amount #

If the annual amount for a spectrum access for a Part 5 licence worked out under item 27 is less than the minimum annual amount, the annual amount for the spectrum access is the minimum annual amount.

Part 6—Licences for point to multipoint stations, and fixed licences (point to multipoint system – 3.4 GHz band)#

29Application of Part 6#

(1)This Part applies to a licence that authorises the operation of a point to multipoint station, other than a licence to which Part 3 of this Schedule applies.

Note 2: Part 3 of this Schedule applies to a licence that authorises the operation of a point to multipoint station that is part of a point to multipoint system, other than a fixed licence (point to multipoint system – 3.4 GHz band). Therefore this Part applies to a fixed licence (point to multipoint system – 3.4 GHz band).

(2)A licence to which this Part applies is a Part 6 licence.

30Annual amount for spectrum access#

Subject to items 31, 31A and 32, the annual amount for a spectrum access for a Part 6 licence is worked out as follows:

(a)first, identify the cell in Table 6 that applies in relation to the spectrum access, by reference to the density type for the spectrum access and the frequency band within which the spectrum access falls;

(b)second, multiply the entry in that cell by the bandwidth (in kHz) of the spectrum access.

Table 6

Frequency band	Density type
	Australia wide	High density	Medium density	Low density	Remote density
0 MHz to 30 MHz	95.1856	96.0611	96.0438	93.2084	58.3175
30 MHz to 403 MHz	215.0113	84.7519	41.8007	9.0940	2.8382
403 MHz to 520 MHz	220.5923	164.9935	57.0253	9.4396	0
520 MHz to 960 MHz	220.5923	124.6679	57.0253	9.4396	2.9463
960 MHz to 2.69 GHz	1.3017	0.2948	0.1363	0.0665	0.0331
2.69 GHz to 5 GHz	1.3002	0.2438	0.0988	0.0794	0.0396
5 GHz to 8.5 GHz	0.5489	0.1024	0.0477	0.0211	0.0102
8.5 GHz to 14.5 GHz	0.0484	0.0176	0.0042	0.0003	0.0001
14.5 GHz to 31.3 GHz	0.0484	0.0130	0.0029	0.0003	0.0001
31.3 GHz to 51.4 GHz	0.0132	0.0071	0.0015	0.0001	0
51.4 GHz to 100 GHz	0.0013	0.0001	0.0001	0	0
Above 100 GHz	0	0	0	0	0

31 Adjustment for low power spectrum access #

Subject to item 32, the annual amount for a low power spectrum access for a Part 6 licence is the amount worked out under item 30 for the spectrum access, multiplied by 10 per cent.

31A Adjustment for micro power spectrum access for fixed licence (point to multipoint system – 3.4 GHz band)#

Subject to item 32, the annual amount for a micro power spectrum access for a fixed licence (point to multipoint system – 3.4 GHz band) is the amount worked out under item 30 for the spectrum access, multiplied by 5 per cent.

32 Adjustment for minimum annual amount #

If the annual amount for a spectrum access for a Part 6 licence worked out under item 30, item 31 or item 31A is less than the minimum annual amount, the annual amount for the spectrum access is the minimum annual amount.

Part 7—Licences for television outside broadcast stations #

33Application of Part 7#

(1)Subject to sub-item (2), this Part applies to a licence that authorises the operation of a television outside broadcast station (a Part 7 licence).

(2)This Part does not apply to a licence that authorises the operation of a television outside broadcast station that is part of one of the following:

(a)a television outside broadcast network;

(b)a television outside broadcast system (Australia wide density type);

(c)a television outside broadcast system (high density type);

(d)a television outside broadcast system (low density type);

(e)a television outside broadcast system (medium density type);

(f)a television outside broadcast system (remote density type).

Note 1: A television outside broadcast network may comprise more than one television outside broadcast station.

Note 2: A television outside broadcast system may comprise more than one television outside broadcast station.

Note 3: For a licence mentioned in sub-item (2), see Part 8 of this Schedule.

34Annual amount for spectrum access#

Subject to item 35, the annual amount for a spectrum access for a Part 7 licence is worked out as follows:

(a)first, identify the cell in Table 7 that applies in relation to the spectrum access, by reference to the density type for the spectrum access and the frequency band within which the spectrum access falls;

(b)second, multiply the entry in that cell by the bandwidth (in kHz) of the spectrum access.

Table 7

Frequency band	Density type
	Australia wide	High density	Medium density	Low density	Remote density
0 MHz to 30 MHz	0.6604	0.6665	0.6664	0.6467	0.6454
30 MHz to 70 MHz	1.4919	0.5881	0.2900	0.0631	0.0314
70 MHz to 399.9 MHz	1.5306	1.1448	0.3957	0.0655	0
399.9 MHz to 960 MHz	1.5306	0.8650	0.3957	0.0655	0.0326
960 MHz to 2.69 GHz	1.5283	0.3462	0.1600	0.0781	0.0389
2.69 GHz to 5 GHz	1.5266	0.2862	0.1160	0.0932	0.0465
5 GHz to 8.5 GHz	0.6445	0.1203	0.0560	0.0247	0.0120
8.5 GHz to 14.5 GHz	0.0568	0.0206	0.0049	0.0003	0.0002
14.5 GHz to 31.3 GHz	0.0568	0.0153	0.0034	0.0003	0.0002
31.3 GHz to 51.4 GHz	0.0155	0.0083	0.0018	0.0001	0
51.4 GHz to 100 GHz	0.0015	0.0002	0.0002	0	0
Above 100 GHz	0	0	0	0	0

35 Adjustment for minimum annual amount #

If the annual amount for a spectrum access for a Part 7 licence worked out under item 34 is less than the minimum annual amount, the annual amount for the spectrum access is the minimum annual amount.

Part 8—Assigned licences subject to a fixed annual amount #

36Application of Part 8#

This Part applies to a licence that is specified in Table 8 at item 37 (a Part 8 licence).

37Annual amount for Part 8 licence#

The annual amount for a Part 8 licence specified in column 1 of Table 8 is worked out in accordance with the corresponding entry in column 2.

Table 8

	Column 1	Column 2
	Licence	Annual amount for the licence
1	Amateur licence that authorises the operation of:(a) an amateur beacon station; or(b) an amateur repeater station	$53.69
2	Broadcasting licence, other than a licence:(a) that authorises the operation of a radiocommunications transmitter between 2.3 MHz and 26.1 MHz; or(b) to which another Part of this Schedule applies, other than Part 1	(a) first, identify how many radiocommunications transmitters are authorised to be operated under the licence;(b) second, multiply that number by the minimum annual amount.
3	Datacasting licence	(a) first, identify how many radiocommunications transmitters are authorised to be operated under the licence;(b) second, multiply that number by the minimum annual amount.
4	Licence that authorises the operation of a point to point (5.8 GHz band) station	(a) first, identify how many spectrum accesses there are for the licence;(b) second, multiply half that number by the minimum annual amount.
5	Licence that authorises the operation of a point to point (self-coordinated) station	(a) first, identify how many spectrum accesses there are for the licence;(b) second, multiply half that number by $249.60.
6	Licence that authorises the operation of a television outside broadcast network station	$223,901.27
7	Licence that authorises the operation of a station that is part of a television outside broadcast system (Australia wide density type)	$47,131.15
8	Licence that authorises the operation of a station that is part of a television outside broadcast system (high density type)	$8,796.09
9	Licence that authorises the operation of a station that is part of a television outside broadcast system (medium density type)	$4,093.65
10	Licence that authorises the operation of a station that is part of a television outside broadcast system (low density type)	$1,810.33
11	Licence that authorises the operation of a station that is part of a television outside broadcast system (remote density type)	$904.41
12	Licence that authorises the operation of a PABX cordless telephone service	Minimum annual amount
13	Licence that authorises the operation of a radiocommunications transmitter, used in the provision of PMTS Class C	Minimum annual amount
14	Licence that authorises the operation of a station that is part of a wireless audio system	Minimum annual amount
15	Radiodetermination licence (RNSS repeater system)	Minimum annual amount
16	Underground PMTS licence (ASMG)	(a) first, identify the spectrum accesses for the licence;(b) second, identify how many Level 2 HCIS blocks include one or more of those spectrum accesses;(c) third, multiply the number of Level 2 HCIS blocks by the minimum annual amount
17	Underground PMTS licence (non-ASMG)	(a) first, identify how many spectrum accesses there are for the licence;(b) second, multiply the number of spectrum accesses by the minimum annual amount
18	Licence that authorises the operation of a short-range wireless broadband station	Minimum annual amount

Note 2: A system may comprise more than one station.

Note 3: A network may comprise more than one station.

Part 9—PTS licences subject to a population based annual amount of tax #

38Application of Part 9#

(1)This Part applies to a PTS licence (PMTS Class B) that authorises the operation of a radiocommunications transmitter in any of the following frequency bands:

(a)the 850/900 MHz band;

(b)the 1800 MHz band;

(ba)the 1.9 GHz band;

(c)the 2.1 GHz band.

(2)A licence to which this Part applies is a Part 9 licence.

39Annual amount for spectrum access#

Definitions

(1)In this item, if:

(a) a Part 9 licence specifies a station; and

(b) the station incorporates a radiocommunications receiver; and

(d) the spectrum access does not also relate to a radiocommunications transmitter authorised by the licence;

the spectrum access is a receiver-only access.

(2)In this item, a spectrum access for a Part 9 licence that is not a receiver-only access is a transmitter access.

Note: A Part 9 licence does not authorise the operation of a radiocommunications receiver. However, Part 9 licences that authorise the operation of a radiocommunications transmitter in the 850/900 MHz band, the 1800 MHz band or the 2.1 GHz band provide for the use of ‘paired spectrum’. Such a licence will have an even number of spectrum accesses, in pairs where each access is of the same bandwidth and for the same location or geographic area, but covers a different frequency band to the other access. A pair of spectrum accesses may relate to a single station, comprising a radiocommunications transmitter and a radiocommunications receiver. One spectrum access of each pair is intended primarily for the radiocommunications transmitter, and the other is intended primarily for the radiocommunications receiver. The spectrum access intended primarily for a radiocommunications receiver will usually be a receiver-only access.

(3)For the purposes of paragraph (1)(c), a spectrum access (the first access) may be taken to relate to a radiocommunications receiver if:

(a) the Part 9 licence uses the phrase ‘Receiver details’, or similar wording, to describe the first access; and

(b) there is not another spectrum access for the licence, within which the operation of radiocommunications transmitters is authorised and to which paragraph (a) does not apply, that has the same:

(i)frequency band, or frequency and bandwidth; and

(ii)location, or area;

as the first access.

Note 1: A spectrum access for a Part 9 licence may not be taken to relate to a radiocommunications receiver in accordance with subsection (3) because it is the same as another spectrum access for the licence, to which paragraph (3)(a) does not apply. In this case, the spectrum access is a transmitter access. Part 9 licences that authorise the operation of radiocommunications transmitters in the 1.9 GHz band provide for the use of ‘unpaired’ spectrum. As such, every spectrum access for these Part 9 licences is intended to be used by both radiocommunications transmitters and radiocommunications receivers, though the licence only authorises the operation of the transmitters, and is not to be taken to relate to a radiocommunications receiver in accordance with subsection (3). There is a separate annual amount for each of these spectrum accesses that is greater than zero.

Note 2: If a Part 9 licence does not specify a station, then any spectrum access for the licence is a transmitter access.

Annual amount for spectrum access

(4)The annual amount for a receiver-only access is zero.

Note: The minimum annual amount does not apply in relation to a receiver-only access.

(5)Subject to item 41, if, for a transmitter access, a Part 9 licence specifies one or more Level 2 HCIS blocks within which the operation of a radiocommunications transmitter is authorised, the annual amount for the spectrum access is the sum of the results of performing the following calculation for each such block:

(a) the bandwidth of the transmitter access (in MHz); multiplied by

(b) the base rate for the Part 9 licence; multiplied by

(6)Subject to item 41, if, for a transmitter access, a Part 9 licence does not specify any Level 2 HCIS blocks within which the operation of a radiocommunications transmitter is authorised, the annual amount for the spectrum access is the sum of the results of performing the following calculation for each Level 2 HCIS block that falls, partly or wholly, within the HCIS area of the licence and within the spectrum access:

(a) the bandwidth of the transmitter access (in MHz); multiplied by

(b) the base rate for the Part 9 licence; multiplied by

40Base rates for Part 9 licences#

For item 39, the base rate for a Part 9 licence, for a licence that authorises the operation of a radiocommunications transmitter in a frequency band specified in column 1 of Table 9, is the rate specified in the corresponding entry in column 2.

Table 9

	Column 1	Column 2
	Frequency band	Base rate
1	850/900 MHz band	0.133
2	1800 MHz band	0.01
2A	1.9 GHz band	0.005
3	2.1 GHz band	0.06

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

41 Adjustment for minimum annual amount #

(1)If the annual amount for a spectrum access for a Part 9 licence worked out under sub-item 39(5) or sub-item 39(6) is less than the minimum annual amount, the annual amount for the spectrum access is the minimum annual amount.

(2)If, for a Part 9 licence, there is no HCIS area for the licence, the amount of tax in respect of each spectrum access for the licence is the minimum annual amount.

Note: Sub-item (2) affects a small number of Part 9 licences which authorise the operation of radiocommunications transmitters outside the area covered by the ASMG, but which are part of Australia (such as some parts of the Torres Strait).

Part 10—Area-wide licences subject to a population based annual amount of tax #

42Application of Part 10#

(1)This Part applies to an area-wide licence that authorises the operation of a radiocommunications transmitter in any of the following frequency bands:

(a)the 3.4 GHz to 4 GHz band;

(b)the wider 26 GHz and 28 GHz bands.

(2)A licence to which this Part applies is a Part 10 licence.

43Annual amount for Part 10 licence#

(1)Subject to item 45, if a Part 10 licence specifies one or more HCIS blocks or HCIS cells, within which the operation of a radiocommunications transmitter is authorised, the annual amount for the licence is the sum of the results of performing the following calculation for each such block or cell:

(a)the bandwidth of the part of the spectrum (in MHz) within which operation of a radiocommunications transmitter under the licence is authorised in the block or cell; multiplied by

(b)the base rate for the Part 10 licence; multiplied by

(c)the population of the HCIS block or HCIS cell.

(2)If a Part 10 licence does not specify any HCIS blocks or HCIS cells within which the operation of a radiocommunications transmitter is authorised, the annual amount for the licence is the minimum annual amount.

Note: Sub-item (2) affects a small number of Part 10 licences which authorise the operation of radiocommunications transmitters outside the area covered by the ASMG, but which are part of Australia (such as some parts of the Torres Strait).

44Base rates for Part 10 licences#

For item 43, the base rate for a Part 10 licence is, for a licence that authorises the operation of a radiocommunications transmitter in a frequency band specified in column 1 of Table 10, the rate specified in the corresponding entry in column 2.

Table 10

	Column 1	Column 2
	Frequency band	Base rate
1	3.4 GHz to 4 GHz band	0.0041
2	wider 26 GHz and 28 GHz bands	0.0003

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

45 Adjustment for minimum annual amount #

If the annual amount for a Part 10 licence worked out under sub-item 43(1) is less than the minimum annual amount, the annual amount for the licence is the minimum annual amount.

Part 11—Broadcasting licences for high power open narrowcasting services #

46Application of Part 11#

(1)Subject to sub-item (2), this Part applies to a broadcasting licence that authorises the operation of any of the following:

(a)a radiocommunications transmitter for the provision of an open narrowcasting radio service, on a frequency in the AM band or FM band, at a maximum effective radiated power that is greater than:

(i)if the transmitter is operated in a residential area – 1 watt;

(ii)in any other case – 10 watts;

(b)a radiocommunications transmitter for the provision of an open narrowcasting television service, on a frequency in the TV band, at a maximum effective radiated power that is greater than:

(i)if the transmitter is operated in a residential area – 1 watt;

(ii)in any other case – 10 watts.

(2)This Part does not apply to the following:

(a)a licence that has a licence period of 6 months or less;

(b)a licence that authorises the operation of a radiocommunications transmitter for the provision of an open narrowcasting service, on a frequency in the TV band, in Adelaide.

Note: For the licence mentioned in paragraph (b), see section 96A of the Radiocommunications Act 1992.

(3)In paragraph (2)(b), Adelaide means the area of that name described by the Australian Bureau of Statistics as a significant urban area in 1270.0.55.004 – Australian Statistical Geographic Standard (ASGS): Volume 4 – Significant Urban Areas, Urban Centres and Localities, Section of State, July 2016, as existing on 2 July 2022.

Note: 1270.0.55.004 – Australian Statistical Geographic Standard (ASGS): Volume 4 – Significant Urban Areas, Urban Centres and Localities, Section of State, July 2016 is available, free of charge, on the Australian Bureau of Statistics’ website at www.abs.gov.au.

(4)A licence to which this Part applies is a Part 11 licence.

47Annual amount for Part 11 licence#

(1)Subject to item 48, the annual amount for a Part 11 licence is:

(a)for a licence for a significant urban area specified in column 1 of Table 11 that authorises the operation of a radiocommunications transmitter in the FM band or TV band – the amount specified in the corresponding entry in column 2;

(b)for a licence for a significant urban area specified in column 1 of Table 11 that authorises the operation of a radiocommunication transmitter in the AM band – the amount specified in the corresponding entry in column 3;

(c)otherwise – the minimum annual amount.

Table 11

	Column 1	Column 2	Column 3
	Area	Annual amount for FM band or TV band	Annual amount for AM band
1	Melbourne	$8,218.02	$739.87
2	Sydney	$8,090.88	$727.75
3	Brisbane	$4,130.29	$371.54
4	Perth	$3,481.09	$313.50
5	Adelaide	$2,190.20	$196.92
6	Gold Coast – Tweed Heads	$1,169.90	$104.89
7	Newcastle – Maitland	$802.46	$72.19
8	Canberra – Queanbeyan	$745.73	$66.66
9	Sunshine Coast	$578.50	$51.81
10	Central Coast	$528.16	$47.83
11	Wollongong	$494.90	$44.71
12	Geelong	$463.54	minimum annual amount
13	Hobart	$341.55	minimum annual amount
14	Townsville	$294.64	minimum annual amount
15	Cairns	$251.07	minimum annual amount

(2)In sub-item (1), each significant urban area is the area of that name described by the Australian Bureau of Statistics as a significant urban area in 1270.0.55.004 – Australian Statistical Geographic Standard (ASGS): Volume 4 – Significant Urban Areas, Urban Centres and Localities, Section of State, July 2016, as existing on 2 July 2022.

(3)In sub-item (1), a licence is a licence for a significant urban area if either:

(a)the licence only authorises the operation of a radiocommunications transmitter at a location within a significant urban area specified in Table 11; or

(b)the licence describes a significant urban area, or a part of a significant urban area, specified in Table 11 to be the general area served by the licence.

48 Adjustment for limited power or coverage #

(1)If:

(a)a Part 11 licence authorises the operation of a radiocommunications transmitter for the provision of an open narrowcasting service; and

(b)that service is planned in a licence area plan; and

(c)that licence area plan provides that:

(i)the maximum effective radiated power for the transmitter is not more than 100 watts; or

(ii)the maximum cymomotive force for the transmitter is not more than 100 volts; or

(iii)the coverage radius for the service is not more than 15 kilometres from the nominal location of the transmitter specified in the licence area plan;

the annual amount for the licence is the greater of:

(d)the amount worked out under item 47 multiplied by 50 per cent; or

(e)the minimum annual amount.

Part 12—Space system licences #

49Application of Part 12#

(1)This Part applies to a licence that authorises the operation of:

(a)a fixed earth station;

(b)a mobile earth station;

(c)a space station.

Note 1: Each of a fixed earth station and a mobile earth station is a radiocommunications transmitter.

Note 2: A space station may comprise one or more radiocommunications transmitters, and one or more radiocommunications receivers. A licence will only authorise the operation of the radiocommunications transmitters that are part of the space station.

(2)A licence to which this Part applies is a Part 12 licence.

50Annual amount for spectrum access#

(1)Subject to items 51 to 55, the annual amount for a spectrum access for a Part 12 licence is worked out as follows.

(a)first, identify the cell in Table 12 that applies in relation to the spectrum access, by reference to the density type for the spectrum access and the frequency band within which the spectrum access falls;

(b)second, multiply the entry in that cell by the bandwidth (in kHz) of the spectrum access.

Table 12

Frequency band	Density type
	Australia wide	High density	Medium density	Low density	Remote density
0 MHz to 30 MHz	1.2874	1.2992	1.2990	1.2607	1.2582
30 MHz to 403 MHz	2.9081	1.1463	0.5654	0.1230	0.0612
403 MHz to 520 MHz	2.9835	2.2316	0.7713	0.1277	0
520 MHz to 960 MHz	2.9835	1.6861	0.7713	0.1277	0.0636
960 MHz to 2.69 GHz	2.9791	0.6748	0.3119	0.1522	0.0758
2.69 GHz to 5 GHz	2.9758	0.5579	0.2261	0.1817	0.0907
5 GHz to 8.5 GHz	1.2562	0.2344	0.1091	0.0482	0.0233
8.5 GHz to 17.3 GHz	0.1107	0.0402	0.0095	0.0007	0.0003
17.3 GHz to 31.3 GHz	0.0775	0.0208	0.0033	0.0003	0
31.3 GHz to 51.4 GHz	0.0211	0.0114	0.0018	0.0001	0
51.4 GHz to 100 GHz	0.0030	0.0003	0.0003	0	0
Above 100 GHz	0	0	0	0	0

51 Adjustment for spectrum access for space licence – 2483.5 MHz to 2500 MHz #

If:

(a)a Part 12 licence is a space licence; and

(b)a spectrum access for the licence consists of frequencies that are between 2483.5 MHz and 2500 MHz (the relevant frequencies); and

(c)the spectrum access is not a low power spectrum access; and

(d)CDMA technology is used by a radiocommunications transmitter under the licence on the relevant frequencies;

subject to item 55, the annual amount for the spectrum access is the amount worked out under item 50, multiplied by 25 per cent.

52 Adjustment for spectrum access for space licence – above 10.7 GHz #

If a spectrum access for a Part 12 licence that is a space licence consists of frequencies that are within one of the following frequency bands, the annual amount for the spectrum access is the minimum annual amount:

(a)10.7 GHz to 11.7 GHz;

(b)18.2 GHz to 18.8 GHz;

53 Adjustment for earth licence – co-located and co-frequency earth stations and earth receive stations #

If:

(a)a Part 12 licence is an earth licence; and

(b)the licence authorises the operation of a fixed earth station (the first station); and

(c)for the first station:

(i)the density type for the relevant spectrum access is the high density type, and the station is located at a fixed point not more than 500 metres from the fixed location of either another earth station or an earth receive station; or

(ii)the density type for the relevant spectrum access is the medium density type, and the station is located at a fixed point not more than 1 kilometre from the fixed location of either another earth station or an earth receive station; or

(iii)the density type for the relevant spectrum access is the low density type or the remote density type, and the spectrum is located at a fixed point not more than 2 kilometres from the fixed location of either another earth station or an earth receive station; and

(d)the licence authorises the operation of the first station on a frequency that is the same as, or on a frequency band that overlaps with, a frequency on which the other earth station, or the earth receive station, is authorised to operate;

subject to item 55, the annual amount for the spectrum access is the amount worked out under item 50, multiplied by 70 per cent.

Note: The licence that authorises the operation of the first station does not need to authorise the operation of each station mentioned in item 53. The apparatus licence that authorises the operation of the other earth station, or the earth receive station, may be held by a different person than the licensee of the Part 12 licence.

54 Adjustment for earth licence – co-located and co-frequency earth stations authorised by the same licence #

(1)This item applies to an earth licence that authorises the operation of one or more earth stations (the co-located earth stations), where:

(a)one of the following applies:

(i)if the density type for the relevant spectrum access for at least one of the co-located earth stations is the high density type – all of the co-located earth stations are located within a circle that has a radius of 500 metres;

(ii)if the density type for the relevant spectrum access for at least one of the co-located earth stations is the medium density type, and the density type for the relevant spectrum access for none of the co-located earth stations is the high density type – all of the co-located earth stations are located within a circle that has a radius of 1 kilometre;

(iii)in any other case – all of the co-located earth stations are located within a circle that has a radius of 2 kilometres; and

(b)each spectrum access for the licence, within which the co-located earth stations may operate, consists of frequencies within which the licence authorises the operation of an earth station.

(2)If, for co-located earth stations, there are 2 or more spectrum accesses for the licence (the component accesses):

(a)the component accesses are taken to be a single spectrum access (the combined access) for the purposes of this instrument; and

(b)the bandwidth (in kHz) of the combined access is the difference between the highest frequency that falls within the component accesses and the lowest frequency that falls within the component accesses.

(3)For a combined access that consists of 2 or more component accesses, the density type for the combined access is:

(a)if the density type for at least one such component access is the Australia wide density type – the Australia wide density type;

(b)if the density type for at least one such component access is the high density type, and the density type for no such component access is the Australia wide density type – the high density type;

(c)if the density type for at least one such component access is the medium density type, and the density type for no such component access is the Australia wide density type or the high density type – the medium density type;

(d)if the density type for at least one such component access is the low density type, and the density type for no such component access is the Australia wide density type, the high density type or the medium density type – the low density type;

(e)otherwise – the remote density type.

(4)Subject to item 55, the annual amount for the combined access for the licence is the amount worked out under item 50.

(5)Subject to item 55, the annual amount for any spectrum access for the licence that is not a component access is the amount worked out under item 50.

55 Adjustment for minimum annual amount #

If the annual amount for a spectrum access for a Part 12 licence worked out under item 50, item 51, item 53 or item 54 is less than the minimum annual amount, the annual amount for the spectrum access is the minimum annual amount.

Part 13—Non assigned licences #

56Application of Part 13#

This Part applies to a licence that is specified in Table 13 at item 57 (a Part 13 licence).

57Annual amount for Part 13 licence#

The annual amount for a Part 13 licence specified in column 1 of Table 13 is the amount specified in the corresponding entry in column 2.

Table 13

	Column 1	Column 2
	Licence	Annual amount for the licence
1	Amateur licence that authorises the operation of:(a) an amateur advanced station; or(b) an amateur foundation station; or(c) an amateur standard station	$53.69
2	Licence that authorises the operation of a limited coast marine rescue station	Minimum annual amount
3	Licence that authorises the operation of a limited coast non assigned station	Minimum annual amount
4	Licence that authorises the operation of a scientific non assigned station	Minimum annual amount
5	Licence that authorises the operation of a ship station Class B non assigned	Minimum annual amount
6	Licence that authorises the operation of a ship station Class C non assigned	Minimum annual amount
7	Licence that authorises the operation of a sound outside broadcast station	Minimum annual amount
8	Licence that authorises the operation of a temporary fixed link station	$2,437.32

Schedule 2—Working out amounts of tax (other than for harmonised government spectrum licences)#

(sections 5 and 7)

1Application of Schedule#

(1)This Schedule applies to the following licences (the spectrum access licences):

(a)a Part 1 licence;

(b)a Part 2 licence;

(c)a Part 3 licence;

(d)a Part 5 licence;

(e)a Part 6 licence;

(f)a Part 7 licence;

(g)a Part 9 licence;

(h)a Part 12 licence.

(2)This Schedule also applies to the following licences (the set amount licences):

(a)a Part 8 licence;

(b)a Part 10 licence;

(c)a Part 11 licence;

(d)a Part 13 licence.

Note: This Schedule does not apply to a Part 4 licence (that is, a harmonised government spectrum access licence).

2 Amount of tax payable – licence issued for a period of 12 months or less #

(1)This item applies to a spectrum access licence or a set amount licence that has a licence period of 12 months or less.

(2)Subject to items 8 to 10, the amount of tax payable in relation to the issue of the licence is worked out as follows:

(a)first:

(i)for a spectrum access licence, work out the annual amount for each spectrum access for the licence, and add those amounts together;

(ii)for a set amount licence, find the annual amount for the licence;

(the 12 month amount);

(b)second, multiply the 12 month amount by the number of days in the licence period;

(c)third, divide the result by 365.

3Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(2) or subsection 6(7) of the Act applies#

(1)This item applies to a spectrum access licence or a set amount licence where:

(a)the licence has a licence period greater than 12 months; and

(b)either:

(i)the person applying for the licence made an election under subsection 6(4) of the Act that subsection 6(2) of the Act is to apply; or

(ii)when the application was made for the licence, the licence was covered by a determination under subsection 6(1C) of the Act; or

(iii)for a licence issued to a person under section 100B, 102 or 102A of the Radiocommunications Act 1992 – before the licence was issued, the person made an election under subsection 6(9) of the Act that subsection 6(7) of the Act is to apply.

Note: Sections 100B and 102A of the Radiocommunications Act 1992 have been repealed.

(2)Subject to items 8 to 10, the amount of tax payable in relation to the issue of the licence is worked out as follows:

(a)first:

(i)for a spectrum access licence, add together the annual amounts for each spectrum access for the licence, and multiply that by the number of years that include one of the following days:

(A)the start day for the licence; and

(B)a day in the licence period that is an anniversary of the start day, other than the last such anniversary during the licence period;

(ii)for a set amount licence, find the annual amount for the licence, and multiply that by the number of years that include one of the following days:

(A)the start day for the licence; and

(B)a day in the licence period that is an anniversary of the start day, other than the last such anniversary during the licence period;

(the first component);

(b)second:

(i)for a spectrum access licence, add together the annual amounts for each spectrum access for the licence;

(ii)for a set amount licence, find the annual amount for the licence;

(the second component);

(c)third:

(i)multiply the second component by the number of days in the period starting on the last anniversary of the start day for the licence during the licence period, and ending at the end of the licence period; and

(ii)divide the result by 365 (the adjusted second component);

(d)fourth, add the first component and the adjusted second component.

4Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(3) or subsection 6(8) of the Act applies#

(1)This item applies to a spectrum access licence or a set amount licence where:

(a)the licence has a licence period greater than 12 months; and

(b)either:

(i)the person applying for the licence made an election under subsection 6(4) of the Act that subsection 6(3) of the Act is to apply; or

(ii)when the application was made for the licence, the licence was covered by a determination under subsection 6(1E) of the Act; or

(iii)for a licence issued to a person under section 100B, 102 or 102A of the Radiocommunications Act 1992 – before the licence was issued, the person made, or was taken to have made, an election under subsection 6(9) of the Act that subsection 6(8) of the Act is to apply.

Note 1: Subsection 6(10) of the Act sets out when a person is taken to have made an election under subsection 6(9) of the Act that subsection 6(8) of the Act is to apply.

Note 2: Sections 100B and 102A of the Radiocommunications Act 1992 have been repealed.

Amount of tax payable on licence issue

(2)Subject to items 8 to 10, the amount of tax payable in relation to the issue of a spectrum access licence is the sum of the annual amounts for each spectrum access for the licence.

(3)Subject to items 8 to 10, the amount of tax payable in relation to the issue of a set amount licence is the annual amount for the licence.

Amount of tax payable on holding of licence

(4)Subject to sub-item (5) and items 8 to 10, the amount of tax payable in relation to an anniversary of the start day for a spectrum access licence, is the sum of the annual amounts for each spectrum access for the licence.

(5)Subject to items 8 to 10, the amount of tax payable in relation to the last anniversary during the licence period of the start day for a spectrum access licence (the last anniversary), is worked out as follows:

(a)first, work out the annual amount for each spectrum access for the licence, and add those amounts together (the 12 month amount);

(b)second, multiply the 12 month amount by the number of days in the period starting on the last anniversary and ending at the end of the licence period;

(c)third, divide the result by 365.

(6)Subject to sub-item (7) and items 8 to 10, the amount of tax payable in relation to an anniversary of the start day for a set amount licence is the annual amount for the licence.

(7)Subject to items 8 to 10, the amount of tax payable in relation to the last anniversary during the licence period of the start day for a set amount licence (the last anniversary), is worked out as follows:

(a)first, multiply the annual amount for the licence by the number of days in the period starting on the last anniversary and ending at the end of the licence period;

(b)second, divide the result by 365.

5Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(5) or subsection 6(11) of the Act applies#

(1)This item applies to a spectrum access licence or a set amount licence where:

(a)the licence has a licence period greater than 12 months; and

(b)either:

(i)the licensee notifies the ACMA under subsection 6(5) of the Act that the subsection is to apply to the licence; or

(ii)for a licence issued to a person under section 100B, 102 or 102A of the Radiocommunications Act 1992 – the licensee notifies the ACMA under subsection 6(11) that the subsection is to apply to the licence.

Note: Sections 100B and 102A of the Radiocommunications Act 1992 have been repealed.

(2)Subject to items 8 to 10, the amount of tax payable in relation to the holding of the licence on a particular day (the holding day) is worked out as follows:

(a)first, work out the initial amount as follows:

(i)for a spectrum access licence, add together the annual amounts for each spectrum access for the licence;

(ii)for a set amount licence, find the annual amount for the licence;

(b)second, multiply the initial amount by the number of days in the remaining holding period;

(c)third, divide the result by 365.

(3)In sub-item (2), the remaining holding period for a licence is the period:

(a)commencing on the first anniversary of the start day for the licence that occurs after the holding day; and

(b)ending at the end of the licence period for the licence.

Note: Notice under subsection 6(5) of the Act may only be given more than 12 months before the end of the period the licence is in force.

6Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(6) or subsection 6(12) of the Act applies#

(1)This item applies to a spectrum access licence or a set amount licence where:

(a)the licence has a licence period greater than 12 months; and

(b)either:

(i)before the licence was issued, the licensee elected that subsection 6(3) of the Act apply to the licence; or

(ii)for a licence issued to a person under section 100B, 102 or 102A of the Radiocommunications Act 1992 – before the licence was issued, the licensee elected that subsection 6(8) of the Act apply to the licence; and

(c)the licensee has failed to pay tax imposed on an anniversary of the start day for the licence (the relevant anniversary) within 60 days after the relevant anniversary.

Note 1: Subsection 6(10) of the Act sets out when a person is taken to have made an election under subsection 6(9) of the Act that subsection 6(8) of the Act is to apply.

Note 2: Sections 100B and 102A of the Radiocommunications Act 1992 have been repealed.

(2)Subject to items 8 to 10, the amount of tax payable in relation to the holding of the licence on a particular day (the holding day) is worked out as follows:

(a)first, work out the initial amount as follows:

(i)for a spectrum access licence, add together the annual amounts for each spectrum access for the licence;

(ii)for a set amount licence, find the annual amount for the licence;

(b)second, multiply the initial amount by the number of days in the remaining holding period;

(c)third, divide the result by 365.

(3)In sub-item (2), the remaining holding period for a licence is the period:

(a)commencing on the relevant anniversary; and

(b)ending at the end of the licence period for the licence.

7 Effect of 29 February #

In this Schedule, if:

(a)a licence has a licence period greater than 12 months; and

(b)29 February occurs once or more during the licence period;

disregard each such 29 February in working out the amount of tax payable in relation to the licence.

8 Amount of tax payable – adjustment for minimum annual amount #

Subject to items 9 and 10, if the amount of tax payable for a licence worked out under one of items 2 to 6 is less than the minimum annual amount, the amount of tax payable for the licence is the minimum annual amount.

9 Amount of tax payable – adjustment for eligible person #

Subject to item 10, if a licence is, or is to be, issued to an eligible person, the amount of tax payable for a licence is worked out as follows:

(a)first, work out the amount of tax payable in accordance with whichever of items 2 to 6 applies;

(b)second, multiply that amount by 28.5 per cent.

10 Amount of tax payable – rounding #

If the amount of tax payable for a licence worked out under one of items 2 to 6, item 8 or item 9, includes part of a dollar:

(a)if the part of the dollar is less than 50 cents, the amount of tax payable is reduced to the nearest whole dollar;

(b)if the part of the dollar is 50 cents or greater, the amount of tax payable is increased to the nearest whole dollar.

Schedule 3—Density types #

(section 5)

Part 1—Density types for spectrum accesses #

1Working out density types for spectrum accesses – general rules#

(1)The high density type is the density type for a spectrum access if:

(a)the spectrum access consists of a particular location or a particular area; and

(b)the location or area is in, or includes all or part of, the Sydney area, the Melbourne area or the Brisbane area; and

(c)sub-item (5) does not apply in relation to the spectrum access.

(2)The medium density type is the density type for a spectrum access if:

(a)the spectrum access consists of a particular location or a particular area; and

(b)the location or area is not in, and does not include any part of, the Sydney area, the Melbourne area or the Brisbane area; and

(c)the location or area is in, or includes all or part of, the Perth area, the Adelaide area or the Newcastle area; and

(d)sub-item (5) does not apply in relation to the spectrum access.

(3)The low density type is the density type for a spectrum access if:

(a)the spectrum access consists of a particular location or a particular area; and

(b)the location or area is not in, and does not include any part of, any of the following:

(i)the Sydney area;

(ii)the Melbourne area;

(iii)the Brisbane area;

(iv)the Perth area;

(v)the Adelaide area;

(vi)the Newcastle area; and

(c)the location or area is in, or includes all or part of, any of the following:

(i)the East Australia area;

(ii)the Western Australia area;

(iii)the Tasmania area;

(iv)the Darwin area; and

(d)sub-item (5) does not apply in relation to the spectrum access.

(4)The remote density type is the density type for a spectrum access if:

(a)the spectrum access consists of a particular location or a particular area; and

(b)the location or area is not in, and does not include all or any part of, an area defined in Part 2 of this Schedule; and

(c)sub-item (5) does not apply in relation to the spectrum access.

(5)The Australia wide density type is the density type for a spectrum access if the spectrum access is:

(a)a spectrum access for a licence that authorises the operation of a radiocommunications transmitter anywhere in Australia; or

(b)a spectrum access for a space licence that authorises the operation of a space station to transmit to an earth receive station anywhere in Australia.

(6)This item is subject to item 2.

2 Working out density types for spectrum accesses – special cases #

(1)The low density type is the density type for a spectrum access if the spectrum access is:

(a)a spectrum access for a maritime ship licence that authorises the operation of a maritime ship station (wherever situated); or

(b)a spectrum access for an aircraft licence that authorises the operation of an aircraft station (wherever situated); or

(c)a spectrum access for a licence that authorises the operation of a radiocommunications transmitter in Australian waters only.

(2)If:

(a)a spectrum access is a spectrum access for a space licence; and

(b)the licence authorises the operation of a space station to transmit to an earth receive station at a location or in an area specified in the licence (the specified location or area);

then, for the purposes of this Part:

(c)the spectrum access is taken to include the specified location or area; and

(d)the density type for the spectrum access is the density type worked out under either:

(i)subject to subparagraph (ii), item 1 (other than sub-item 1(5));

(ii)if the location or area is in Australian waters only – paragraph (1)(c).

(3)If, for a spectrum access, Part 12 of Schedule 1 sets out whether a particular density type is the density type for the spectrum access, apply that Part to work out the density type for the spectrum access.

Part 2—Areas used to work out density type #

1Interpretation#

In this Part, easting and northing coordinates are references to Australian Map Grid coordinates.

2Sydney area#

In this Schedule, the Sydney area is the area:

(a)located in Zone 56 of the Australian Map Grid; and

(b)bounded by the line:

(i)starting at easting 230000 and northing 6230000 (the starting point); and

(ii)proceeding in a straight line to easting 325000 and northing 6355000; and

(iii)proceeding in a straight line to easting 391000 and northing 6307000; and

(iv)proceeding in a straight line to easting 300000 and northing 6150000; and

(v)proceeding in a straight line to the starting point.

3Melbourne area#

In this Schedule, the Melbourne area is the area:

(a)located in Zone 55 of the Australian Map Grid; and

(b)bounded by the line:

(i)starting at easting 250000 and northing 5743000 (the starting point); and

(ii)proceeding in a straight line to easting 250000 and northing 5868000; and

(iii)proceeding in a straight line to easting 375000 and northing 5868000; and

(iv)proceeding in a straight line to easting 375000 and northing 5743000; and

(v)proceeding in a straight line to the starting point.

4 Brisbane area #

In this Schedule, the Brisbane area is the area:

(a)located in Zone 56 of the Australian Map Grid; and

(b)bounded by the line:

(i)starting at easting 510000 and northing 6860000 (the starting point); and

(ii)proceeding in a straight line to easting 450000 and northing 6965000; and

(iii)proceeding in a straight line to easting 490000 and northing 7040000; and

(iv)proceeding in a straight line to easting 515000 and northing 7020000; and

(v)proceeding in a straight line to easting 570000 and northing 6880000; and

(vi)proceeding in a straight line to easting 540000 and northing 6860000; and

(vii)proceeding in a straight line to the starting point.

5Perth area#

In this Schedule, the Perth area is the area:

(a)located in Zone 50 of the Australian Map Grid; and

(b)bounded by the line:

(i)starting at easting 370000 and northing 6420000 (the starting point); and

(ii)proceeding in a straight line to easting 370000 and northing 6490000; and

(iii)proceeding in a straight line to easting 425000 and northing 6490000; and

(iv)proceeding in a straight line to easting 425000 and northing 6420000; and

(v)proceeding in a straight line to the starting point.

6Adelaide area#

In this Schedule, the Adelaide area is the area:

(a)located in Zone 54 of the Australian Map Grid; and

(b)bounded by the line:

(i)starting at easting 260000 and northing 6102250 (the starting point); and

(ii)proceeding in a straight line to easting 260000 and northing 6162250; and

(iii)proceeding in a straight line to easting 313000 and northing 6162250; and

(iv)proceeding in a straight line to easting 313000 and northing 6102250; and

(v)proceeding in a straight line to the starting point.

7 Newcastle area #

In this Schedule, the Newcastle area is the area:

(a)located in Zone 56 of the Australian Map Grid; and

(b)bounded by the line:

(i)starting at easting 325000 and northing 6355000 (the starting point); and

(ii)proceeding in a straight line to easting 378000 and northing 6403000; and

(iii)proceeding in a straight line to easting 410000 and northing 6381000; and

(iv)proceeding in a straight line to easting 441000 and northing 6381000; and

(v)proceeding in a straight line to easting 391000 and northing 6307000; and

(vi)proceeding in a straight line to the starting point.

8 East Australia area #

In this Schedule, the East Australia area is the area:

(a)located in Zones 53, 54, 55 and 56 of the Australian Map Grid; and

(b)bounded by the line:

(i)starting in Zone 55 at easting 285979 and northing 8230029 (the starting point); and

(ii)proceeding in Zone 55 in a straight line to easting 289466 and northing 7897969; and

(iii)proceeding in Zone 55 in a straight line to easting 394745 and northing 7898866; and

(iv)proceeding in Zone 55 in a straight line to easting 395390 and northing 7788199; and

(v)proceeding in Zone 55 in a straight line to easting 552303 and northing 7788433; and

(vi)proceeding in Zone 55 in a straight line to easting 551965 and northing 7677763; and

(vii)proceeding in Zone 55 in a straight line to easting 603933 and northing 7677519; and

(viii)proceeding in Zone 55 in a straight line to easting 601715 and northing 7345403; and

(ix)proceeding in Zone 56 in a straight line to easting 194772 and northing 7342512; and

(x)proceeding in Zone 56 in a straight line to easting 197180 and northing 7231690; and

(xi)proceeding in Zone 56 in a straight line to easting 298153 and northing 7233553; and

(xii)proceeding in Zone 56 in a straight line to easting 303332 and northing 6901175; and

(xiii)proceeding in Zone 56 in a straight line to easting 204955 and northing 6899158; and

(xiv)proceeding in Zone 56 in a straight line to easting 207728 and northing 6788292; and

(xv)proceeding in Zone 55 in a straight line to easting 694822 and northing 6790354; and

(xvi)proceeding in Zone 55 in a straight line to easting 688928 and northing 6457804; and

(xvii)proceeding in Zone 55 in a straight line to easting 594458 and northing 6459115; and

(xviii)proceeding in Zone 55 in a straight line to easting 593418 and northing 6348256; and

(xix)proceeding in Zone 55 in a straight line to easting 500000 and northing 6348700; and

(xx)proceeding in Zone 55 in a straight line to easting 500000 and northing 6237831; and

(xxi)proceeding in Zone 55 in a straight line to easting 361472 and northing 6236817; and

(xxii)proceeding in Zone 55 in a straight line to easting 363117 and northing 6125916; and

(xxiii)proceeding in Zone 54 in a straight line to easting 682517 and northing 6125116; and

(xxiv)proceeding in Zone 54 in a straight line to easting 684711 and northing 6236028; and

(xxv)proceeding in Zone 54 in a straight line to easting 315298 and northing 6236028; and

(xxvi)proceeding in Zone 54 in a straight line to easting 313152 and northing 6346924; and

(xxvii)proceeding in Zone 54 in a straight line to easting 266429 and northing 6345924; and

(xxviii)proceeding in Zone 54 in a straight line to easting 263828 and northing 6456821; and

(xxix)proceeding in Zone 53 in a straight line to easting 688928 and northing 6457804; and

(xxx)proceeding in Zone 53 in a straight line to easting 677963 and northing 5903244; and

(xxxi)proceeding in Zone 54 in a straight line to easting 322037 and northing 5903244; and

(xxxii)proceeding in Zone 54 in a straight line to easting 324396 and northing 5792283; and

(xxxiii)proceeding in Zone 54 in a straight line to easting 412201 and northing 5793699; and

(xxxiv)proceeding in Zone 54 in a straight line to easting 413407 and northing 5682733; and

(xxxv)proceeding in Zone 55 in a straight line to easting 413407 and northing 5682733; and

(xxxvi)proceeding in Zone 55 in a straight line to easting 414639 and northing 5571749; and

(xxxvii)proceeding in Zone 55 in a straight line to easting 500000 and northing 5572227; and

(xxxviii)proceeding in Zone 55 in a straight line to easting 500000 and northing 5683208; and

(xxxix)proceeding in Zone 55 in a straight line to easting 673192 and northing 5681306; and

(xl)proceeding in Zone 55 in a straight line to easting 675604 and northing 5792283; and

(xli)proceeding in Zone 56 in a straight line to easting 324396 and northing 5792283; and

(xlii)proceeding in Zone 56 in a straight line to easting 317483 and northing 6125116; and

(xliii)proceeding in Zone 56 in a straight line to easting 408746 and northing 6126487; and

(xliv)proceeding in Zone 56 in a straight line to easting 407650 and northing 6237380; and

(xlv)proceeding in Zone 56 in a straight line to easting 500000 and northing 6237831; and

(xlvi)proceeding in Zone 56 in a straight line to easting 500000 and northing 6459552; and

(xlvii)proceeding in Zone 56 in a straight line to easting 594458 and northing 6459115; and

(xlviii)proceeding in Zone 56 in a straight line to easting 601715 and northing 7345403; and

(xlix)proceeding in Zone 56 in a straight line to easting 500000 and northing 7345764; and

(l)proceeding in Zone 56 in a straight line to easting 500000 and northing 7456471; and

(li)proceeding in Zone 56 in a straight line to easting 295007 and northing 7455073; and

(lii)proceeding in Zone 56 in a straight line to easting 292110 and northing 7676544; and

(liii)proceeding in Zone 56 in a straight line to easting 188106 and northing 7674916; and

(liv)proceeding in Zone 56 in a straight line to easting 186073 and northing 7785698; and

(lv)proceeding in Zone 55 in a straight line to easting 709244 and northing 7787262; and

(lvi)proceeding in Zone 55 in a straight line to easting 710534 and northing 7897969; and

(lvii)proceeding in Zone 55 in a straight line to easting 500000 and northing 7899165; and

(lviii)proceeding in Zone 55 in a straight line to easting 500000 and northing 8231059; and

(lix)proceeding in a straight line to the starting point.

9 Western Australia area #

In this Schedule, the Western Australia area is the area:

(a)located in Zone 50 of the Australian Map Grid; and

(b)bounded by the line:

(i)starting at easting 204955 and northing 6899158 (the starting point); and

(ii)proceeding in a straight line to easting 226201 and northing 6122830; and

(iii)proceeding in a straight line to easting 408746 and northing 6126487; and

(iv)proceeding in a straight line to easting 409871 and northing 6015575; and

(v)proceeding in a straight line to easting 590129 and northing 6015575; and

(vi)proceeding in a straight line to easting 595369 and northing 6559624; and

(vii)proceeding in a straight line to easting 404620 and northing 6559624; and

(viii)proceeding in a straight line to easting 401674 and northing 6902384; and

(ix)proceeding in a straight line to the starting point.

10 Tasmania area #

In this Schedule, the Tasmania area is the area:

(a)located in Zone 55 of the Australian Map Grid; and

(b)bounded by the line:

(i)starting at easting 373275 and northing 5493447 (the starting point); and

(ii)proceeding in a straight line to easting 374996 and northing 5393531; and

(iii)proceeding in a straight line to easting 473608 and northing 5394569; and

(iv)proceeding in a straight line to easting 474609 and northing 5128061; and

(v)proceeding in a straight line to easting 660350 and northing 5126166; and

(vi)proceeding in a straight line to easting 668969 and northing 5492606; and

(vii)proceeding in a straight line to the starting point.

11 Darwin area #

In this Schedule, the Darwin area is the area:

(a)located in Zone 52 of the Australian Map Grid; and

(b)bounded by the line:

(i)starting at easting 662841 and northing 8590035 (the starting point); and

(ii)proceeding in a straight line to easting 744293 and northing 8589447; and

(iii)proceeding in a straight line to easting 744992 and northing 8672441; and

(iv)proceeding in a straight line to easting 663306 and northing 8672997; and

(v)proceeding in a straight line to the starting point.

Endnotes #

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2—Abbreviation key

ad = added or inserted	orig = original
am = amended	par = paragraph(s)/subparagraph(s)
amdt = amendment	/sub-subparagraph(s)
c = clause(s)	pres = present
C[x] = Compilation No. x	prev = previous
Ch = Chapter(s)	(prev…) = previously
def = definition(s)	Pt = Part(s)
Dict = Dictionary	r = regulation(s)/rule(s)
disallowed = disallowed by Parliament	reloc = relocated
Div = Division(s)	renum = renumbered
exp = expires/expired or ceases/ceased to have	rep = repealed
effect	rs = repealed and substituted
F = Federal Register of Legislation	s = section(s)/subsection(s)
gaz = gazette	Sch = Schedule(s)
LA = Legislation Act 2003	Sdiv = Subdivision(s)
LIA = Legislative Instruments Act 2003	SLI = Select Legislative Instrument
(md not incorp) = misdescribed amendment	SR = Statutory Rules
cannot be given effect	Sub-Ch = Sub-Chapter(s)
mod = modified/modification	SubPt = Subpart(s)
No. = Number(s)	underlining = whole or part not
o = order(s)	commenced or to be commenced
Ord = Ordinance

Endnote 3—Legislation history

Name	Registration	Commencement
Radiocommunications (Transmitter Licence Tax) Determination 2025	3 February 2025(see F2025L00058)	4 February 2025
Radiocommunications (Transmitter Licence Tax) Amendment Determination 2025 (No. 1)	20 June 2025(see F2025L00710)	21 June 2025
Radiocommunications (Transmitter Licence Tax) Amendment Determination 2025 (No. 2)	5 September 2025(see F2025L01057)	23 September 2025
Radiocommunications (Transmitter Licence Tax) Amendment Determination 2026 (No. 1)	4 February 2026(see F2026L00072)	5 February 2026
Radiocommunications (Transmitter Licence Tax) Amendment Determination 2026 (No.2)	2 July 2026(see F2026L00852)	3 July 2026

Provision affected	How affected
s.2.....................	rep. LA s 48D
s.4.....................	rep. LA s 48C
s.5(1)...................	am. F2025L00710, am. F2025L01057, am. F2026L00072, am. F2026L00852
s.5(5)...................	am. F2025L01057
s.5(6)...................	rs. F2025L01057
s.9.....................	rs. F2026L00072
s.10....................	rs. F2026L00072
Sch 1, Table 1.............	rs. F2026L00072
Sch 1, Table 2.............	rs. F2026L00072
Sch 1, item 9(1)(b)..........	am. F2025L00710
Sch 1, item 9(2)............	rs. F2025L00710
Sch 1, item 9(3)............	ad. F2025L00710
Sch 1, item 11(2)............	rs. F2025L01057
Sch 1, Table 3.............	rs. F2026L00072
Sch 1, Table 4.............	rs. F2026L00072
Sch 1, Table 5.............	rs. F2026L00072
Sch 1, Part 6 (heading)........	rs. F2025L01057
Sch 1, item 29.............	rs. F2025L01057
Sch 1, item 30.............	am. F2025L01057
Sch 1, Table 6.............	rs. F2026L00072
Sch 1, item 31A............	ad. F2025L01057
Sch 1, item 32.............	am. F2025L01057
Sch 1, Table 7.............	rs. F2026L00072
Sch 1, Table 8.............	am. F2025L00710, am. F2025L01057, am. F2026L00072, am. F2026L00852
Sch 1, item 38(1)............	am. F2026L00852
Sch 1, item 39.............	rs. F2026L00852
Sch 1, item 41(1)............	am. F2026L00852
Sch 1, Table 9.............	am. F2026L00852
Sch 1, Table 11.............	rs. F2026L00072
Sch 1, Table 12.............	rs. F2026L00072
Sch 1, Table 13.............	am. F2026L00072

Sourced from the Federal Register of Legislation at legislation.gov.au, © Commonwealth of Australia, licensed under CC BY 4.0. Compilations may have been reformatted.

Defined terms · 76

Connections

History · 1 version

Key facts

1Name#

3Authority#

5Interpretation#

6References to other instruments#

7How to work out the amount of tax imposed#

8Special rules for the interpretation of Schedule 1#

9Definitions#

10Amount of tax – transitional arrangements#

1Application of Part 1#

2Annual amount for spectrum access#

6Application of Part 2#

7Annual amount for spectrum access#

11Application of Part 3#

12Annual amount for spectrum access#

16Application of Part 4#

17Yearly amount#

18Amount of tax payable – licence issued for period of 12 months or less#

19Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(2) of the Act applies#

20Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(3) of the Act applies#

21Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(5) of the Act applies#

22Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(6) of the Act applies#

23Effect of 29 February#

24Amount of tax payable – adjustment for minimum annual amount#

26Application of Part 5#

27Annual amount for spectrum access#

29Application of Part 6#

30Annual amount for spectrum access#

33Application of Part 7#

34Annual amount for spectrum access#

36Application of Part 8#

37Annual amount for Part 8 licence#

38Application of Part 9#

39Annual amount for spectrum access#

40Base rates for Part 9 licences#

42Application of Part 10#

43Annual amount for Part 10 licence#

44Base rates for Part 10 licences#

46Application of Part 11#

47Annual amount for Part 11 licence#

49Application of Part 12#

50Annual amount for spectrum access#

56Application of Part 13#

57Annual amount for Part 13 licence#

1Application of Schedule#

3Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(2) or subsection 6(7) of the Act applies#

4Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(3) or subsection 6(8) of the Act applies#

5Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(5) or subsection 6(11) of the Act applies#

6Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(6) or subsection 6(12) of the Act applies#

1Working out density types for spectrum accesses – general rules#

1Interpretation#

2Sydney area#

3Melbourne area#

5Perth area#

6Adelaide area#