Document ID: chunk:federal_register_of_legislation:C2017A00110:section:6
Version: federal_register_of_legislation:C2017A00110
Segment Type: section
Provision Reference: s 6
Character Range: 4877–7154

6  Imposition of tax

General
 (1) If:
 (a) a transmitter licence is issued during the period:
 (i) beginning at the start of 1 July 2017; and
 (ii) ending at the termination time; and
 (b) the transmitter licence is associated with a commercial broadcasting licence;
tax is imposed on:
 (c) the issue of the transmitter licence; and
 (d) each anniversary of the day the licence came into force that occurs:
 (i) during the period the licence is in force; and
 (ii) before the termination time.
 (2) If:
 (a) a transmitter licence was issued before 1 July 2017; and
 (b) the transmitter licence is associated with a commercial broadcasting licence;
tax is imposed on each anniversary of the day the licence came into force that occurs:
 (c) during the period the licence is in force; and
 (d) on or after 1 July 2017; and
 (e) before the termination time.
 (3) If:
 (a) a transmitter licence ceases to be in force during the period:
 (i) beginning at the start of 1 July 2017; and
 (ii) ending at the termination time; and
 (b) the licence is not renewed; and
 (c) the licence was varied on one or more occasions during the period:
 (i) beginning at the end of the last anniversary of the day the licence came into force that occurred before the licence ceased to be in force; and
 (ii) ending when the licence ceased to be in force; and
 (d) if it were assumed that an anniversary of the day the licence came into force occurred on the day before the licence ceased to be in force, the amount of tax imposed by subsection 6(1) or (2) on the anniversary would have exceeded the tax that would have been imposed by that subsection on the anniversary if the licence had not been varied; and
 (e) the transmitter licence was associated with a commercial broadcasting licence;
tax is imposed on the licence ceasing to be in force.
 (4) For the purposes of paragraph (3)(c), disregard a variation that was made before 1 July 2017.

Transitional
 (5) If:
 (a) a person holds a transmitter licence at the start of 1 July 2017; and
 (b) the transmitter licence is associated with a commercial broadcasting licence; and
 (c) 1 July 2017 is not an anniversary of the day the licence came into force;
tax is imposed on the holding of the transmitter licence at the start of 1 July 2017.