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Radiocommunications Act 1989

Transitional provisions - Transitional rights in relation to AMPS B Band

158: Payment of annual levy

You could also call this:

"Paying a yearly fee for using radio frequencies"

Illustration for Radiocommunications Act 1989

You have to pay an annual levy if you are registered as a manager of a frequency. The levy is 1.5% of your gross income from services that use the frequency. You pay the levy within 6 months after the financial year ends. You pay the levy for each financial year you are registered. If you are registered for only part of the year, your levy is reduced. You must send a return with your payment, showing your gross income. The return must be in a certain form and have certain details. It must also have a certificate from an auditor, saying the return is true and fair. The auditor signs the certificate.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM197984.

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Part 16Transitional provisions
Transitional rights in relation to AMPS B Band

158Payment of annual levy

  1. The annual levy payable pursuant to section 157(1)(a) by the incumbent in respect of that person's registration, pursuant to section 155, as manager in respect of any frequency to which section 155 applies—

  2. shall be payable in respect of each financial year during which that person is registered, pursuant to section 155, as manager in respect of any such frequency; and
    1. shall be an amount equal to 1.5% of the gross income of the incumbent in the financial year in respect of which the levy is payable, being gross income in respect of the provision of any services that involve the exercise of the rights conferred by any spectrum licence granted pursuant to the incumbent's management rights in relation to any such frequency; and
      1. shall be paid not later than 6 months after the end of the financial year to which it relates.

        1. Where, during any financial year, an incumbent is registered as manager for a period that is less than the whole of that financial year, the annual levy payable by the incumbent shall be reduced in proportion to that period.

        2. Every payment of the annual levy payable by an incumbent shall be accompanied by a return of the gross income of the incumbent for the financial year to which the payment relates.

        3. The return—

        4. shall be in such form and contain such particulars as the Secretary may from time to time require; and
          1. shall be accompanied by a certificate signed by an auditor and stating whether or not, in that auditor's opinion, the return represents a true and fair statement of the gross income of the incumbent.

            Notes
            • Section 158(1)(b): amended, on , by section 54 of the Radiocommunications Amendment Act 2000 (2000 No 8).