Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The amount of tax in relation to a spectrum licence is the amount ascertained in accordance with a written determination made by the ACMA .
Note: Under section 14 of the Australian Communications and Media Authority Act 2005 , the Minister may give the ACMA directions in relation to the performance of its functions and the exercise of its powers.
(2) In making a determination under subsection ( 1), the ACMA is to take into account such matters as are specified in the regulations.
(3) A determination under subsection ( 1) is a legislative instrument .