Commercial broadcasting tax arrangements | ACMA

Commercial broadcasting tax arrangements

The new commercial broadcasting transmitter licence tax arrangements—which commenced on 1 July 2017—are for taxes on transmitter licences associated with a commercial broadcasting licence.

The existing apparatus licence taxation and charging arrangements will continue for national and community broadcasters and all other apparatus licences.

Commercial broadcasting transmitter licence fee schedule

The Commercial broadcasting transmitter licence fee schedule—October 2018 (Word, 1.2 MB) sets out current taxes and how these have been calculated.

How taxes are assessed

The new commercial broadcasting transmitter licence taxes are charged on an annual basis. Taxes are assessed by the ACMA on each transmitter licence’s anniversary date, which is typically the same date as the original date of issue.

Assessments and invoices will be emailed to a licensee from spectrumpricing@acma.gov.au. If there is a change in the contact who deals with assessments, please email updated information to spectrumpricing@acma.gov.au.

Payment of licence taxes

Taxes are to be paid within 28 days after the ACMA gives the licensee a copy of the assessment of taxes. The ACMA expects to make assessments of taxes on, or soon after, the anniversary date of the particular transmitter licence. The ACMA will provide prior notification to licensees of its intention to make an assessment.

Penalties for late payment may apply. The current late payment penalty rate is 20 per cent per year.

Commercial broadcasting transmitter licence tax legislation

The following Acts of Parliament and determinations impact on how the ACMA charges for use of radiofrequency spectrum:

Contact information

For queries about the commercial broadcasting taxes, email the Economics Advisory Section: spectrumpricing@acma.gov.au.

For all other queries, email the ACMA Customer Service Centre: info@acma.gov.au.

Last updated: 18 October 2018