Document ID: chunk:federal_register_of_legislation:F2023L00238:reg:4
Version: federal_register_of_legislation:F2023L00238
Segment Type: reg
Provision Reference: reg 4
Character Range: 7512–8960

4                                    a spectrum licence, on the initial holding date for the licence, and on each anniversary of the initial holding date for the licence, under section 6 of the Radiocommunications (Spectrum Licence Tax) Act 1997  on the later of the following days:                                                             on the earlier of the following days:
                                                                                                                                                                                                                                                       (a) the initial holding date for the licence;                                                   (a) the day on which the licence period for the licence ends (see subsection (6));
                                                                                                                                                                                                                                                       (b) the most recent anniversary of the initial holding date for the licence                     (b) the day immediately before the next anniversary of the initial holding date for the licence

 (6) For the purposes of the table in subsection (5), the licence period for a licence is the period specified in the licence for which the licence is to remain in force.

Part 3—Exemption from tax