Commonwealth Numbered Regulations Commonwealth Numbered RegulationsRequirement to refund
(1) The ACMA must, on behalf of the Commonwealth, refund an amount of tax, worked out in accordance with subsection (2), that has been paid by a person in respect of an apparatus licence or spectrum licence if the licence is cancelled before the end of the period specified in the licence for which the licence is to remain in force (subject to subsections (3) and (4)).
Note: A surrendered apparatus licence or spectrum licence is taken to be cancelled upon the ACMA's acceptance of the surrender: see section 307 of the Radiocommunications Act 1992 .
Amount to be refunded
(2) The amount to be refunded is worked out using the formula:
where:
"days in post-cancellation period " means the number of days in the period:
(a) beginning on the day the licence was cancelled; and
(b) ending at the end of the reference period for the payment of tax.
"days in reference period " means the number of days in the reference period for the payment of tax, disregarding 29 February if that day occurs during the reference period.
"reference period " for a payment of tax has the meaning given by subsection (5).
"tax paid " means the amount of tax paid for the most recent imposition of tax in respect of the licence.
Exceptions
(3) Subsection (1) does not apply if:
(a) the licence is a spectrum licence cancelled under section 77 of the Radiocommunications Act 1992 ; or
(b) the licence is an apparatus licence cancelled under section 128 of that Act; or
(c) the licence is a transmitter licence cancelled under section 128B of that Act, where the international broadcasting licences referred to in section 128A of that Act were each cancelled under section 121FK or 121FL of the Broadcasting Services Act 1992 .
(4) Subsection (1) does not apply if the amount that would be refundable is less than $41.
Reference period
(5) The reference period for a payment of tax is worked out in accordance with the following table.
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Reference period for payment of tax | |||
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Item |
For a payment of tax imposed in respect of ... |
the reference period is the period beginning ... |
and ending ... |
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1 |
an apparatus licence, on the issue of the licence, under: (a) subsection 6(1), (1A) or (2) of the Radiocommunications (Receiver Licence Tax) Act 1983 ; or (b) subsection 6(1), (1B) or (2) of the Radiocommunications (Transmitter Licence Tax) Act 1983 |
on the day on which the licence was issued |
on the day on which the licence period for the licence ends (see subsection (6)) |
|
2 |
an apparatus licence, on the issue of the licence, and on each anniversary of the day the licence came into force, under: (a) subsection 6(1C) or (3) of the Radiocommunications (Receiver Licence Tax) Act 1983 ; or (b) subsection 6(1D) or (3) of the Radiocommunications (Transmitter Licence Tax) Act 1983 |
on the later of the following days: (a) the day on which the licence was issued; (b) the most recent anniversary of the day the licence came into force |
on the earlier of the following days: (a) the day on which the licence period for the licence ends (see subsection (6)); (b) the day immediately before the next anniversary of the day the licence came into force |
|
3 |
an apparatus licence, on the holding of the licence, under: (a) subsection 6(5) or (6) of the Radiocommunications (Receiver Licence Tax) Act 1983 ; or (b) subsection 6(5) or (6) of the Radiocommunications (Transmitter Licence Tax) Act 1983 |
on the anniversary of the day the licence came into force that is mentioned in that subsection |
on the day on which the licence period for the licence ends (see subsection (6)) |
|
4 |
a spectrum licence, on the initial holding date for the licence, and on each anniversary of the initial holding date for the licence, under section 6 of the Radiocommunications (Spectrum Licence Tax) Act 1997 |
on the later of the following days: (a) the initial holding date for the licence; (b) the most recent anniversary of the initial holding date for the licence |
on the earlier of the following days: (a) the day on which the licence period for the licence ends (see subsection (6)); (b) the day immediately before the next anniversary of the initial holding date for the licence |
(6) For the purposes of the table in subsection (5), the licence period for a licence is the period specified in the licence for which the licence is to remain in force.