Document ID: chunk:federal_register_of_legislation:C2021C00245:section:6:p2
Version: federal_register_of_legislation:C2021C00245
Segment Type: section
Provision Reference: s 6 (pt 2/4)
Character Range: 5845–8414

an election under subsection (4) that this subsection apply; and
 (b) a licence for such a period is issued to the person;
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.
 (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.
 (4) If:
 (a) a person applies for a transmitter licence for a period exceeding 12 months; and
 (b) when the application is made, the licence is not covered by a determination under subsection (1C) or (1E);
the person must elect, in the application for the licence, that either subsection (2) or (3) is to apply in respect of the licence.
 (4A) Subsection (4) does not apply in relation to 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.
 (5) Subject to subsection (5A), if the holder of a transmitter licence:
 (a) at the time when the person applied for the licence, elects that subsection (3) apply; and
 (b) subsequently notifies the ACMA, in writing, at least 21 days before the next anniversary of the day the licence came into force that is more than 12 months before the end of the period that the licence is in force, that this subsection is to apply;
subsection (3) ceases to apply to the licence and tax is imposed on the holding of the licence on that anniversary.
 (5A) Subsection (5) does not impose a tax on the holding of a transmitter licence on a particular anniversary of the day the 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.
 (6) Subject to subsection (6A), if the holder of a transmitter licence:
 (a) has elected that subsection (3) apply; and
 (b) has failed to pay 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