Document ID: chunk:federal_register_of_legislation:F2023L01705:clause:1_1:p1
Version: federal_register_of_legislation:F2023L01705
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 1/2)
Character Range: 1116–4267

1  After Part 2
Insert:

             Part 3 Transitional arrangements relating to the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2023 (No. 3)

            3.1 Definitions for Part 3
            In this Part:
            amendment day means the day on which the Amendment Determination commenced.
            Amendment Determination means the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2023 (No. 3).
            pre-amendment Determination means this Determination as in force immediately before the amendment day.

            3.2 Transitional arrangements on or after commencement of the Amendment Determination
                (1) Despite Part 2 of this Determination, if:

                   (a) transmitter licence tax is imposed on the issue of a transmitter licence; and
                   (b) the licence is issued on or after the amendment day; and
                   (c) the licence comes into force before 5 April 2024;
               use the pre-amendment Determination to work out the amount of transmitter licence tax.
                    Note 1: If a licence is issued before the amendment day, the pre-amendment Determination is used to work out the amount of transmitter licence tax, whether or not the licence comes into force before 5 April 2024.
                    Note 2: If a licence is issued on or after the amendment day, and comes into force on or after 5 April 2024, this Determination as amended by the Amendment Determination is used to work out the amount of transmitter licence tax.
                (2) Despite Part 2 of this Determination, if:

                   (a) transmitter licence tax is imposed on the anniversary of the day on which a transmitter licence came into force (anniversary day); and
                   (b) the anniversary day is on or after the amendment day but before 5 April 2024;
               use the pre-amendment Determination to work out the amount of transmitter licence tax.
                    Note 1: If, for a transmitter licence, the anniversary day is before the amendment day, the pre-amendment Determination is used to work out the amount of transmitter licence tax.
                    Note 2: If, for a transmitter licence, the anniversary day is on or after 5 April 2024, this Determination as amended by the Amendment Determination is used to work out the amount of transmitter licence tax.
                (3) Despite Part 2 of this Determination, if:

                   (a) transmitter licence tax is imposed on the holding of a transmitter licence; and
                   (b) the day on which the tax is payable is on or after the amendment day but before 5 April 2024;
               use the pre-amendment Determination to work out the amount of transmitter licence tax.
                    Note 1: If tax is imposed on the holding of a transmitter licence on a particular day, and that day is before the amendment day, the pre-amendment Determination is used to work out the amount of transmitter licence tax.
                    Note 2: If tax is imposed on the holding of a transmitter licence on a particular day,