Document ID: chunk:federal_register_of_legislation:C2021C00245:section:6:p4
Version: federal_register_of_legislation:C2021C00245
Segment Type: section
Provision Reference: s 6 (pt 4/4)
Character Range: 10548–12781

period exceeding 12 months, the person must elect, in the form approved in writing by the ACMA, 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.
 (10A) Subsections (9) and (10) do not apply in relation to the issue of a transmitter licence if:
 (a) the transmitter licence is issued on or after 1 July 2017; and
 (b) the transmitter licence is associated with a commercial broadcasting licence.
 (11) Subject to subsection (11A), 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 ACMA, 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.
 (11A) Subsection (11) does not impose a tax on the holding of a transmitter licence on a particular anniversary of the day the transmitter licence came into force if:
 (a) the anniversary occurs on or after 1 July 2017; and
 (b) the transmitter licence is associated with a commercial broadcasting licence.
 (12) Subject to subsection (13), 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.
 (13) Subsection (12) does not apply to a particular anniversary of the day a transmitter licence came into force if:
 (a) the anniversary occurs on or after 1 July 2017; and
 (b) the transmitter licence is associated with a commercial broadcasting licence.