Document ID: chunk:federal_register_of_legislation:C2017A00110:section:10
Version: federal_register_of_legislation:C2017A00110
Segment Type: section
Provision Reference: s 10
Character Range: 14847–15531

10  Person liable to pay tax
 (1) Tax imposed by this Act on the issue of a transmitter licence is payable by the person who held the licence when the licence was issued.
 (2) Tax imposed by this Act on an anniversary of the day a transmitter licence came into force is payable by the person who held the licence at the start of the anniversary.
 (3) Tax imposed by this Act on a licence ceasing to be in force is payable by the person who held the licence immediately before the licence ceased to be in force.
 (4) Tax imposed by this Act on the holding of a transmitter licence at the start of 1 July 2017 is payable by the person who held the licence at the start of 1 July 2017.