Commonwealth Numbered Regulations

1991 No. 362 RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS (AMENDMENT) - REG 3

  3.1   Insert after regulation 3:
Amount of tax on public mobile telecommunications service licence

"3A. (1) The amount of tax imposed by the Act on the grant of a public mobile
telecommunications service, Class A transmitter licence or a public mobile
telecommunications service, Class B transmitter licence is the sum of:

   (a)  the annual instalment specified in subregulation (2) at the time the
        licence is granted; and

   (b)  each annual instalment specified in subregulation (2) at the time of
        an anniversary occurring more than one year before the day the licence
        expires; and

   (c)  the amount payable calculated using the formula:
Amount = Last instalment x Remaining period
    payable                  365
where:

"Last instalment" is the amount of the annual instalment specified in
subregulation (2) on the last anniversary before the licence expires;

"Remaining period" is the number of days between the last anniversary before
the licence expires and the day the licence expires.

"(2) For the purposes of subregulation (1), the annual instalment is
$700,000.00 per MHz of spectrum on which the base stations are licensed to
operate as part of the service.

"(3) In this regulation, the terms "public mobile telecommunications service,
Class A", and "public mobile telecommunications service, Class B", in relation
to transmitter licences, have the same meaning as in the Radiocommunications
(Licensing and General) Regulations.

"(4) In this regulation, "anniversary" means an anniversary of the day on
which the licence was granted.".