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

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.

Full details of the proposals are set out in the consultation paper above. You can access also access drafts of the proposed instruments in the key documents section.

Click the ‘Upload submission’ button at the top of this page to send us your views. 

You can find information about sending submissions by post in the consultation paper.