Document ID: chunk:federal_register_of_legislation:F2020L00590:body:0:p2
Version: federal_register_of_legislation:F2020L00590
Segment Type: other
Provision Reference: 
Character Range: 2987–5919

Determination means the Radiocommunications (Spectrum Licence Tax) Determination 2014 as in force as at 30 June 2020.

     Spectrum Holding Date, in respect of a spectrum licence, means 11 October 2020, and 11 October occurring in each subsequent financial year.

     spectrum licence has the same meaning as in the Radiocommunications Act 1992.

     Spectrum Licence Tax means the tax imposed by the Radiocommunications (Spectrum Licence Tax) Act 1997.

     Transmitter Determination means the Radiocommunications (Transmitter Licence Tax) Determination 2015 as in force as at 30 June 2020.

     Transmitter Holding Date, in respect of a transmitter licence, means any time during the financial year commencing 1 July 2020 and each subsequent financial year.

     transmitter licence has the same meaning as in the Radiocommunications Act 1992.

     Transmitter Licence Tax means the tax imposed by the Radiocommunications (Transmitter Licence Tax) Act 1983.

     (2) For the avoidance of doubt, apart from the directions given in sections 5 and 6 of this Direction, nothing in this Direction is intended to limit or prevent the ACMA from exercising its powers under the Radiocommunications (Receiver Licence Tax) Act 1983, the Radiocommunications (Spectrum Licence Tax) Act 1997 or the Radiocommunications (Transmitter Licence Tax) Act 1983 to vary the amount of the Receiver Licence Tax, Spectrum Licence Tax or Transmitter Licence Tax to be imposed on relevant licences for any purpose at any other time.

  5        Direction – Transmitter and Receiver Licence Taxes – Adjustment

     (1) I direct the ACMA to amend the Transmitter Determination to have the effect of removing the Historical EME Component where relevant from the Transmitter Licence Tax payable by each holder of a transmitter licence to the greatest extent practicable.

     (2) Subsection (1) does not apply if the ACMA is satisfied that, in relation to Transmitter Licence Tax payable by a holder of a transmitter licence, the Historical EME Component was never, or has ceased to be, included in the Transmitter Licence Tax.

     (3) If amendments to the Transmitter Determination are required to be made in accordance with subsection (1), the amendments must be made before 1 July 2020 and must apply to all transmitter licences held by a person on a Transmitter Holding Date.

     (4) I direct the ACMA to amend the Receiver Determination to have the effect of removing the Historical EME Component where relevant, from the Receiver Licence Tax payable by each holder of a receiver licence to the greatest extent practicable.

     (5)  Subsection (4) does not apply if the ACMA is satisfied that, in relation to Receiver Licence Tax payable by a holder of a receiver licence, the Historical EME Component was never, or has ceased to be, included in the Receiver Licence Tax.

     (6) If amendments to the Receiver Determination are required