Document ID: chunk:federal_register_of_legislation:C2021C00245:section:6:p3
Version: federal_register_of_legislation:C2021C00245
Segment Type: section
Provision Reference: s 6 (pt 3/4)
Character Range: 8205–10777

tax imposed on an anniversary of the day the licence came into force within 60 days after that anniversary (the 60 day period);
subsection (3) ceases to apply the day after the end of the 60 day period and tax is imposed on the holding of the licence on that day.
 (6A) Subsection (6) does not apply to a particular anniversary of the day a transmitter licence came into force if:
 (a) the anniversary occurs on or after 1 July 2017; and
 (b) the transmitter licence is associated with a commercial broadcasting licence.

Licences of more than 12 months where there is no application
 (7) Subject to subsection (7A), if:
 (a) a person is issued a transmitter licence for a period of more than 12 months under section 100B, 102 or 102A of the Radiocommunications Act 1992; and
 (b) before the licence is issued, the person makes an election under subsection (9) that this subsection is to apply;
tax is imposed on the issue of the licence for the period the licence is in force.
 (7A) Subsection (7) does not impose a tax on the issue of a transmitter licence if:
 (a) the transmitter licence is issued on or after 1 July 2017; and
 (b) the transmitter licence is associated with a commercial broadcasting licence.
 (8) Subject to subsections (8A), (8B), (11) and (12), if:
 (a) a person is issued a transmitter licence for a period of more than 12 months under section 100B, 102 or 102A of the Radiocommunications Act 1992; and
 (b) before the licence is issued, the person makes an election under subsection (9) that this subsection is to apply;
tax is imposed on:
 (c) the issue of the licence; and
 (d) each anniversary of the day the licence came into force occurring during the period the licence is in force.
 (8A) Subsection (8) does not impose a tax on the issue of a transmitter licence if:
 (a) the transmitter licence is issued on or after 1 July 2017; and
 (b) the transmitter licence is associated with a commercial broadcasting licence.
 (8B) Subsection (8) does not impose a tax on a particular anniversary of the day a transmitter licence came into force if:
  (a) the anniversary occurs on or after 1 July 2017; and
 (b) the transmitter licence is associated with a commercial broadcasting licence.
 (9) Before a person is issued a transmitter licence under section 100B, 102 or 102A of the Radiocommunications Act 1992 for a period exceeding 12 months, the person must elect, in the form approved in writing by the ACMA, that either subsection (7) or (8) is to apply in respect of the transmitter licence.
 (10) However, for the purposes of this section,