Document ID: chunk:federal_register_of_legislation:C2004A00445:clause:1_4:p1
Version: federal_register_of_legislation:C2004A00445
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 1/5)
Character Range: 6830–13165

4                                              A variation of the spectrum licence to increase the part of the spectrum specified may increase it  Section 380‑105

380‑25  What is your expenditure?

 (1) Your expenditure incurred in obtaining a *spectrum licence is worked out using the table. If more than one case in the table applies, use the expenditure in the last applicable case. (It does not matter whether an event described happened in the *current year or earlier.)

 (2) However, your expenditure does not include an amount that you have deducted or can deduct, or that has been or will be taken into account in working out an amount you have deducted or can deduct:
 (a) under this Division in respect of another *spectrum licence; or
 (b) under another Division of this Act.

Your expenditure on the spectrum licence
Case                                      If you hold the spectrum licence at the end of the current year because:                                                                                                                                                                                                       Your expenditure on the spectrum licence is:                                                                                                                                                          But it may be adjusted by:
  1                                       the spectrum licence was originally issued to you                                                                                                                                                                                                                              the capital expenditure you incurred in obtaining the spectrum licence                                                                                                                                Common rule 2 (non‑arm's length transactions: see section 380‑95)
  2                                       the spectrum licence was originally issued to you because some or all of another spectrum licence, that you held but had never used for the *purpose of producing assessable income, was resumed by the *ACA under Division 6 of Part 3.2 of the Radiocommunications Act 1992  so much of the difference between:                                                                                                                                                                    not applicable
                                                                                                                                                                                                                                                                                                                         (a) the capital expenditure you incurred in obtaining the other spectrum licence; and
                                                                                                                                                                                                                                                                                                                         (b) the amount of compensation paid to you under section 93 of that Act in respect of the resumption;
                                                                                                                                                                                                                                                                                                                         as is reasonably attributable to the *part of the *spectrum specified in the spectrum licence
  3                                       it is a *new spectrum licence originally issued to you to *replace some or all of an *old spectrum licence (see also Subdivision 380‑C)                                                                                                                                        the sum of:                                                                                                                                                                                           not applicable
                                                                                                                                                                                                                                                                                                                         (a) the capital expenditure (if any) you incurred in obtaining the *new spectrum licence; and
                                                                                                                                                                                                                                                                                                                         (b) if subsection 380‑65(3) applies to the old spectrum licence—the amount worked out in that subsection reduced by the amount (if any) you can deduct under subsection 380‑65(6)
  4                                       the spectrum licence was assigned to you                                                                                                                                                                                                                                       the capital expenditure you incurred in obtaining the spectrum licence                                                                                                                                section 380‑110 (non‑arm's length transactions)
  5                                       the spectrum licence was assigned to you with other property and no separate consideration was allocated to the spectrum licence                                                                                                                                               so much of the capital expenditure you incurred in obtaining the spectrum licence with the other property as is reasonably attributable to the spectrum licence                                       section 380‑110 (non‑arm's length transactions)
  6                                       the spectrum licence was assigned to you by an entity for