(1) The amount of tax in respect of the issue of a transmitter licence, the anniversary of a transmitter licence coming into force or the holding of a transmitter licence is the amount determined by the ACMA .
(2) A determination may, among other things, provide for amounts of tax in relation to:
(a) specified periods; or
(b) specified classes of licences; or
(c) specified classes of persons.
(3) In making a determination, the ACMA is to take into account such matters as are specified in the regulations.
(4) A determination is a legislative instrument .