Document ID: chunk:federal_register_of_legislation:F2025L00058:clause:2_4:p2
Version: federal_register_of_legislation:F2025L00058
Segment Type: clause
Provision Reference: sch 2 cl 4 (pt 2/2)
Character Range: 90913–91580

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 licence is the annual amount for the licence.
 (7) 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 set amount licence (the last anniversary), is worked out as follows:
 (a) first, multiply the annual amount for the licence by the number of days in the period starting on the last anniversary and ending at the end of the licence period;
 (b) second, divide the result by 365.