Document ID: chunk:federal_register_of_legislation:F2020L00590:body:0:p3
Version: federal_register_of_legislation:F2020L00590
Segment Type: other
Provision Reference: 
Character Range: 5675–8666

in relation to Receiver Licence Tax payable by a holder of a receiver licence, the Historical EME Component was never, or has ceased to be, included in the Receiver Licence Tax.

     (6) If amendments to the Receiver Determination are required to be made in accordance with subsection (4), the amendments must be made before        1 July 2020 and must apply to all receiver licences held by a person on a Receiver Holding Date.

  6        Direction – Spectrum Licence Tax - Adjustment

     (1) I direct the ACMA to amend the Spectrum Determination to have the effect that the total amount of Spectrum Licence Tax imposed in respect of all Designated Spectrum Licences on each Spectrum Holding Date includes an amount that is attributable to the New EME Component of no more than:
         (a)   for the Spectrum Holding Date occurring in the 2020-2021 financial year—$2.6 million;
         (b)   for the Spectrum Holding Date occurring in the 2021-2022 financial year—$2.6 million;
         (c)   for the Spectrum Holding Date occurring in the 2022-2023 financial year—$2.6 million; and
         (d)   for the Spectrum Holding Dates occurring in the 2023-2024 financial year, and each subsequent financial year—$1.9 million;
     (each a "Combined Spectrum Tax EME Component" for the relevant financial year).

     (2) The Combined Spectrum Tax EME Component for the 2023-24 financial year and each subsequent year must be increased annually by a factor determined by the ACMA, and that factor must not exceed the factor published by the Australian Statistician for the 'Consumer Price Index' for the reference period of June for the applicable year.

     (3) In determining the apportionment of the Combined Spectrum Tax EME Component to be imposed in respect of all Designated Spectrum Licences on each Spectrum Holding Date occurring in each of the financial years mentioned in paragraphs (1)(a)-(d), I direct the ACMA to:
         (a)   adopt objective and equitable criteria; and
         (b)   have regard to:
              (i)      the total amount of spectrum each holder of a Designated Spectrum Licence may use under its Designated Spectrum Licences; and
              (ii)      any other matter which the ACMA considers relevant.

     (4) The amendments to the Spectrum Determination made in accordance with paragraphs (1)(a)-(c) must:
         (a)   be made within 5 months of the commencement of this Direction and have effect on and from 11 October 2020; and
         (b)   discretely designate, in a clear and unambiguous way, the component of the Spectrum Licence Tax which represents the increase in that tax arising from the implementation of this Direction, and label the component "EME Component".

     (5) The amendments to the Spectrum Determination made in accordance with paragraph (1)(d) and subsection (2) must:
         (a)   be made no later than 20 days before each Spectrum Holding Date for the applicable financial year; and
         (b)   discretely