Document ID: chunk:federal_register_of_legislation:C2004A00944:clause:1_1:p1
Version: federal_register_of_legislation:C2004A00944
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 1/2)
Character Range: 2340–4832

1  At the end of section 6
Add:

Licences of more than 12 months where there is no application

 (7) If:
 (a) a person is issued a transmitter licence for a period of more than 12 months under section 100B, 102 or 102A of the Radiocommunications Act 1992; and
 (b) before the licence is issued, the person makes an election under subsection (9) that this subsection is to apply;
tax is imposed on the issue of the licence for the period the licence is in force.

 (8) Subject to subsections (11) and (12), if:
 (a) a person is issued a transmitter licence for a period of more than 12 months under section 100B, 102 or 102A of the Radiocommunications Act 1992; and
 (b) before the licence is issued, the person makes an election under subsection (9) that this subsection is to apply;
tax is imposed on:
 (c) the issue of the licence; and
 (d) each anniversary of the day the licence came into force occurring during the period the licence is in force.

 (9) Before a person is issued a transmitter licence under section 100B, 102 or 102A of the Radiocommunications Act 1992 for a period exceeding 12 months, the person must elect, in the form approved in writing by the ACA, that either subsection (7) or (8) is to apply in respect of the transmitter licence.

 (10) However, for the purposes of this section, if the person does not make an election under subsection (9) before the transmitter licence is issued, the person is taken to have elected, before the licence is issued, that subsection (8) is to apply in respect of the licence.

 (11) If the holder of a transmitter licence:
 (a) before the licence is issued, elects that subsection (8) is to apply; and
 (b) subsequently notifies the ACA, in writing, at least 21 days before the next anniversary of the day the licence came into force that is more than 12 months before the end of the period that the licence is in force, that this subsection is to apply;
subsection (8) ceases to apply to the licence and tax is imposed on the holding of the licence on that anniversary.

 (12) If the holder of a transmitter licence:
 (a) before the licence is issued, elects that subsection (8) is to apply; and
 (b) fails to pay tax imposed on an anniversary of the day the licence came into force within 60 days after that anniversary (the 60 day period);
subsection (8) ceases to apply the day after the end of the 60 day period and tax is imposed on the holding of the licence on that day.

Note 1: The following heading to subsection 6(1)