Document ID: chunk:federal_register_of_legislation:C2021C00453:clause:6_23
Version: federal_register_of_legislation:C2021C00453
Segment Type: clause
Provision Reference: sch 6 cl 23
Character Range: 58220–58755

23  After subsection 6(3)
Insert:
 (3A) Subsection (3) 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.
 (3B) Subsection (3) 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.