About exemptions and concessions
If you meet certain requirements, you may apply to:
- not pay the fee for an apparatus licence (exemption)
- pay part of the fee for an apparatus licence (concession)
Appendix E in the apparatus licence fee schedule contains information on licence fee exemptions and concessions.
Licence fee exemptions
Rules for licence fee exemptions for apparatus licences are detailed in:
- regulation 7 of the Radiocommunications Taxes Collection Regulations
- the Radiocommunications (Charges) Determination 2022
Who can apply for an exemption
You can only apply for a licence fee exemption if you are a:
- diplomatic or consular mission
- body that provides surf lifesaving
- body that provides ambulance services in a remote area listed in Schedule 2 of the Income Tax Assessment Act 1936
- body that provides emergency services or services to protect human life, including:
- search and rescue
- rural fire fighting
- coastguard
A body means a:
- body corporate
- member or representative of an unincorporated body
- person who is helping either of these
If you are a body you must meet the criteria in 7(2) and 7(3) of the Radiocommunications Taxes Collection Regulations.
The equipment you want to license must be only for, or mainly for, the organisation.
If we give you an exemption, you will be known as an ‘exempt person’.
Get a licence for an event
We may not give you a licence fee exemption if both of these apply:
- the radio equipment is for an event
- there will already be safety radio equipment on site
You must be able to prove that the event will not have adequate radio services when you apply.
Licence fee concessions
You can only get a concession for a licence fee if you:
- are the Royal Flying Doctor Service (RFDS)
- apply for a narrowcasting service licence for a community or educational non-profit service
The equipment you want to licence must only be used for these reasons.
If we give you a concession, you will:
- pay 28.5% of the yearly licence tax
- be known as an ‘eligible person’
Rules for exempt and eligible persons
You must follow the rules on your licence, including any special conditions.
You cannot do either of these if you are an exempt or eligible person:
- transfer your licence to someone who is not exempt or eligible
- let someone else use your licence if they are not exempt or eligible
If you do, we will ask you to give up your licence.
If you wish to transfer your licence to another exempt or eligible person, they must complete an application for licence fee exemption or concession. Submit this with a transfer form.
Apply for a licence fee exemption or concession
When you apply for an apparatus licence
Complete the application for licence fee exemption or concession (R038) when you apply for an apparatus licence.
If you apply for multiple apparatus licences, you only need to send the form once.
You will need to send us a new form if you apply for another apparatus licence in the future.
When you renew an existing apparatus licence
If you already have a licence and want to apply for an exemption or concession, send the form with your licence renewal.
If we give you an exemption, you don’t need to complete the form again if your circumstances don't change. Simply tell us this in writing when you send your renewal form.
If we give you a concession, your renewal invoice will automatically include your concession rate.
If we refuse your application
If we refuse your application we will tell you in writing and explain why.
You cannot appeal our decision.