Document ID: chunk:federal_register_of_legislation:F2025L00058:clause:2_4:p1
Version: federal_register_of_legislation:F2025L00058
Segment Type: clause
Provision Reference: sch 2 cl 4 (pt 1/2)
Character Range: 88688–91115

4  Amount of tax payable – licence issued for period greater than 12 months, where subsection 6(3) or subsection 6(8) of the Act applies
 (1) This item applies to a spectrum access licence or a set amount licence where:
 (a) the licence has a licence period greater than 12 months; and
 (b) either:
 (i) the person applying for the licence made an election under subsection 6(4) of the Act that subsection 6(3) of the Act is to apply; or
 (ii) when the application was made for the licence, the licence was covered by a determination under subsection 6(1E) of the Act; or
 (iii) for a licence issued to a person under section 100B, 102 or 102A of the Radiocommunications Act 1992 – before the licence was issued, the person made, or was taken to have made, an election under subsection 6(9) of the Act that subsection 6(8) of the Act is to apply.
Note 1: Subsection 6(10) of the Act sets out when a person is taken to have made an election under subsection 6(9) of the Act that subsection 6(8) of the Act is to apply.
Note 2: Sections 100B and 102A of the Radiocommunications Act 1992 have been repealed.
Amount of tax payable on licence issue
 (2) Subject to items 8 to 10, the amount of tax payable in relation to the issue of a spectrum access licence is the sum of the annual amounts for each spectrum access for the licence.
 (3) Subject to items 8 to 10, the amount of tax payable in relation to the issue of a set amount licence is the annual amount for the licence.
Amount of tax payable on holding of licence
 (4) Subject to sub-item (5) and items 8 to 10, the amount of tax payable in relation to an anniversary of the start day for a spectrum access licence, is the sum of the annual amounts for each spectrum access for the licence.
 (5) Subject to items 8 to 10, the amount of tax payable in relation to the last anniversary during the licence period of the start day for a spectrum access licence (the last anniversary), is worked out as follows:
 (a) first, work out the annual amount for each spectrum access for the licence, and add those amounts together (the 12 month amount);
 (b) second, multiply the 12 month amount by the number of days in the period starting on the last anniversary and ending at the end of the licence period;
 (c) third, divide the result by 365.
 (6) Subject to sub-item (7) and items 8 to 10, the amount of tax payable in relation to an anniversary of the start day for a set amount