Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The apparatus licence tax imposed on the issue of an instrument is payable on the issue of the instrument.
(2) The apparatus licence tax imposed on the anniversary of the day on which an instrument came into force is payable on that anniversary.
(3) The apparatus licence tax imposed on the holding of an instrument on the anniversary of the day on which the instrument came into force is payable on that anniversary.
(4) The apparatus licence tax imposed on the holding of an instrument 60 days after the anniversary of the day on which the instrument came into force is payable on the day after the end of that period.
(5) The spectrum licence tax imposed on the initial holding date for a spectrum licence is payable 60 days after that date.
(6) The spectrum licence tax imposed on an anniversary of the initial holding date for a spectrum licence is payable 60 days after that anniversary.