Remaking of sunsetting apparatus licence tax determinations and other proposed tax changes

We received one submission to this consultation, which you can access below. After considering this submission, we made the following instruments:

• Radiocommunications (Transmitter Licence Tax) Determination 2025
• Radiocommunications (Receiver Licence Tax) Determination 2025
• Radiocommunications (Transmitter Licence Tax) (Consequential Amendments) Instrument 2025.

The remade tax determinations include tax updates, with annual tax increases, as part of this process. 

The remade tax determinations do not include the apparatus licence tax reforms for radionavigation-satellite service repeater licences proposed in the consultation drafts of the instruments. This is because we have not yet finalised detailed consultation on these reforms.
 

We need to remake the apparatus licence tax determinations below. They are due to sunset on 1 April 2025. 

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

The determinations are legislative instruments that set apparatus licence tax rates. They provide tax rates for different apparatus licensing arrangements. 

Our view is that the determinations are operating effectively and efficiently. We propose to remake these instruments with minor changes. 

Apparatus licence tax updates

We want to update apparatus licence taxes based on established population-based methodology. This update would take effect on 5 April 2025.

We will also provide updates and discuss other proposed changes to the tax determinations, including:

• radionavigation-satellite service repeater licensing
• highly localised wireless broadband
• the timing of changes to the Perth and Adelaide medium-density areas.