Document ID: chunk:federal_register_of_legislation:C2021C00245:section:6:p1
Version: federal_register_of_legislation:C2021C00245
Segment Type: section
Provision Reference: s 6 (pt 1/4)
Character Range: 3460–6058

6  Imposition of tax

Licences not exceeding 12 months
 (1) Tax is imposed on the issue of a transmitter licence that is issued for a period not exceeding 12 months. This subsection has effect subject to subsection (1A).
 (1A) Subsection (1) does not impose a tax on 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.

Licences of more than 12 months where there is an application
 (1B) If:
 (a) an application is made for a transmitter licence for a period exceeding 12 months; and
 (b) when the application is made, the licence is covered by a determination under subsection (1C);
tax is imposed on the issue of the licence for the period the licence is in force.
 (1C) The ACMA may, by legislative instrument, determine one or more classes of transmitter licence for the purposes of subsection (1B).
Note: See also subsection (1F).
 (1D) If:
 (a) an application is made for a transmitter licence for a period exceeding 12 months; and
 (b) when the application is made, the licence is covered by a determination under subsection (1E);
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.
 (1E) The ACMA may, by legislative instrument, determine one or more classes of transmitter licence for the purposes of subsection (1D).
Note: See also subsection (1F).
 (1F) A determination under subsection (1C) or (1E) must not cover a transmitter licence that is associated with a commercial broadcasting licence.
 (2) Subject to subsection (2A), if:
 (a) a person applying for a transmitter licence for a period of more than 12 months has made an election under subsection (4) that this subsection apply; and
 (b) a licence for such a period is issued to the person;
tax is imposed on the issue of the licence for the period the licence is in force.
 (2A) Subsection (2) does not impose a tax on 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.
 (3) Subject to subsections (3A), (3B), (5) and (6), if:
 (a) a person applying for a transmitter licence for a period of more than 12 months has made an election under subsection (4) that this subsection apply; and
 (b) a licence for such a period is issued to the person;
tax is imposed on:
 (c) the issue of the licence; and
 (d) each anniversary of the day the