High frequency (ac) conductivity in the single quantum well AlGaAs/GaAs/AlGaAs with high mobility was investigated by contactless acoustic methods in the fractional quantum Hall effect regime in perpendicular and tilted magnetic fields. We studied the dependence of ac conductivity σac=σ1-iσ2 on both the temperature and magnetic field tilt angle. Tilting the magnetic field relative to the sample surface enabled us to change the position of the conductivity oscillation minimum at v= 2/3. We measured the temperature dependence of ac conductivity for each tilt angle and for the 2/3 state we calculated the activation energy ΔE which was derived by constructing the Arrhenius plot ln σ1 against 1/T. Analyzing behavior of the activation energy in total magnetic field for the filling factor 2/3 we observed a distinct minimum which can be interpreted as the spin unpolarized-polarized phase transition.