Remaking the Radiocommunications Taxes Collection Regulations

The RTC Regulations will sunset on 1 April 2023.

The RTC Regulations provide for spectrum, transmitter and receiver licence tax payments, refunds and exemptions under the Radiocommunications Taxation Collection Act 1983. The Act sets out the framework and the requirements for the collection of taxes imposed on licences issued under the Radiocommunications Act 1992.

There have been a number of changes to spectrum licensing and taxation since the RTC Regulations were first made and these aren't reflected in the current regulations.

The remaking of the RTC Regulations provides an opportunity to modernise the regulations and align them with the broader legislative framework governing spectrum management.

Specifically, we propose the remade RTC Regulations would:

• Replace regulations 4 and 4A with a single provision that provides for refunds of unused tax upon the surrender or cancellation of a licence, provided that the ineligibility criteria specified in the regulations does not apply in the specific circumstances.
• Revise the refund formulae to calculate the licence tax when it is imposed annually, as well as when the entire sum is paid upfront.
• Clarify that refunds will not be available in the following circumstances:
  • the cancellation, under section 121FK or 121FL of the Broadcasting Services Act 1992, of any of the international broadcasting licences referred to in paragraph 128A(b) of that Act; or
  • the operation of a radiocommunications device under the licence, or purportedly under the licence, in contravention of, or in the course of contravening, any other law (whether written or unwritten) of the Commonwealth, a state or a territory.
• Replace references to the Spectrum Manager (a position which no longer exists) with the Australian Communications and Media Authority.
• Remove provisions that no longer serve a practical purpose. These include references to the kinds of apparatus licences referred to in the RTC Regulations that are no longer active, as the maximum period for these licences was 5 years at the time this provision was enacted (extended to 20 years in reforms to the Act which commenced 17 June 2021).

The consultation paper provides further details on the reasoning for the proposed changes to the RTC Regulations, as well as examples of how these changes would work in practice.

We welcome the views of licence holders and other stakeholders on the above proposals and any other matters related to the remaking of the RTC Regulations.

Please click on the 'Have your say now' button on our 'Have Your Say' webpage to upload your submission.

Alternatively, if you would like to email us your submission, we can be reached at spectrum.reform@communications.gov.au. Any attachments need to be in a PDF format.

Importantly, the time for making a submission closes at 5pm Australian Eastern Standard Time on 10 October 2022.

The department intends to make submissions public unless the author has requested that their submission remain confidential. Submissions to be made public need to meet the Digital Service Standard for accessibility. Any submission that does not meet this standard may be modified before being made public.

If your submission is confidential, please let us know when you submit it and mark the relevant section/s or page/s of the submission as 'Confidential'.

If your submission is to be made public, please ensure that you do not include any personal information that you don't want to be published.

For assistance lodging your submission, please email spectrum.reform@communications.gov.au or phone 02 6271 1968.

Relevant documentation

• Consultation Paper—Radiocommunications Taxes Collection Regulations