Amendments to the radiocomms tax determinations | ACMA

Amendments to the radiocomms tax determinations

Consultation closes: 09 February 2018

IFC: 32/2017 Large tower and antennae with blue sky background

Have your say

Following submissions, the Authority has considered the proposed amendments to the Transmitter Licence Tax Determination and the Receiver Licence Tax Determination. It made the two amending instruments on 23 February 2018:

The ACMA received one comment submission to this consultation. This can be accessed from the right hand side index box.

Need more information or assistance?
Read our FAQs




Consultation paper :
Amending the Radiocommunications (Transmitter Licence Tax) Determination 2015 and the Radiocommunications (Receiver Licence Tax) Determination 2015

372 kB

Executive summary

The ACMA is proposing a number of minor amendments to two determinations that set out annual apparatus licence taxes. These taxes are imposed on apparatus (transmitter and receiver) licences. The determinations (referred to as the tax determinations) are the:

  • Radiocommunications (Transmitter Licence Tax) Determination 2015 (the Transmitter Licence Tax Determination)
  • Radiocommunications (Receiver Licence Tax) Determination 2015 (the Receiver Transmitter Licence Tax Determination).

Each year the ACMA amends the tax determinations to take account of the effects of inflation. These changes to the tax determinations take effect on 5 April each year.

The consultation paper presents the ACMA’s preliminary views on a number of amendments for tax determinations, and the ACMA invites interested parties to respond to and comment on these proposals.

The ACMA expect that after considering the responses to the consultation paper, all of the amendments outlined in the consultation paper would commence on 5 April 2018. This timing gives advance notice to provide certainty to stakeholders about the taxes that will apply and provides time for the ACMA to make adjustments to its systems to appropriately invoice licensees.

Issues for comment

As well as consulting on the annual changes for inflation, the ACMA is seeking comment on the following proposed changes to the Transmitter Licence Tax Determination:

  • updating population references to refer to the 2016 Census—these references are relevant to taxes payable for Public Mobile Telecommunications Services Class B licences
  • clarifying the taxes imposed on PMTS Class B licences where the transmitters licensed are situated in geographic areas outside the Australian Spectrum Map Grid
  • consequential amendments resulting from changes to the Radiocommunications (Transmitter Licence Tax) Act 1983 relating to transmitter licences associated with commercial broadcasting licences, to reflect that element of the broadcasting reform package announced by the government.