In July 2021, The Australian Communications and Media Authority (ACMA) consulted on remaking the Radiocommunications (Spectrum Licence Tax) Determination 2014 to include new and amended frequency ranges for spectrum licences.
It has now made the Radiocommunications (Spectrum Licence Tax) Determination 2021, which updates spectrum licence tax (SLT) arrangements in the following ranges:
- 850/900 MHz band, including the downshift spectrum
- 3.4 GHz band
- 20 GHz and 30 GHz bands
- 26 GHz band
ACMA calculates the SLT each year on 11 October and sends out invoices to spectrum licence holders shortly after.
It will hold an auction to allocate spectrum licences in the 850/900 MHz band in November/December 2021. The spectrum licences won at this auction will be subject to the SLT.
However, spectrum licences allocated in the 850/900 MHz auction will not commence until 1 July 2024. Winning bidders will not incur a spectrum licence tax for this spectrum until 11 October 2024.
Visit https://www.acma.gov.au/consultations/2021-07/updates-spectrum-licence-taxes-consultation-262021