Radiocommunications (Receiver Licence Tax) Act 1983
No. 132, 1983 as amended
Compilation start date: 29 June 2013
Includes amendments up to: Act No. 103, 2013
About this compilation
The compiled Act
This is a compilation of the Radiocommunications (Receiver Licence Tax) Act 1983 as amended and in force on 29 June 2013. It includes any amendment affecting the compiled Act to that date.
This compilation was prepared on 8 August 2013.
The notes at the end of this compilation (the endnotes) include information about amending Acts and instruments and the amendment history of each amended provision.
Uncommenced provisions and amendments
If a provision of the compiled Act is affected by an uncommenced amendment, the text of the uncommenced amendment is set out in the endnotes.
Application, saving and transitional provisions for amendments
If the operation of an amendment is affected by an application, saving or transitional provision, the provision is identified in the endnotes.
Modifications
If a provision of the compiled Act is affected by a textual modification that is in force, the text of the modifying provision is set out in the endnotes.
Provisions ceasing to have effect
If a provision of the compiled Act has expired or otherwise ceased to have effect in accordance with a provision of the Act, details of the provision are set out in the endnotes.
An Act to impose a tax on the issue, the anniversary of the coming into force and the holding of a receiver licence under the Radiocommunications Act 1992
1 Short title
This Act may be cited as the Radiocommunications (Receiver Licence Tax) Act 1983.
2 Commencement
This Act shall come into operation on the date fixed for the purposes of subsection 2(1) of the Radiocommunications Act 1983.
3 Collection Act
The Radiocommunications Taxes Collection Act 1983 is incorporated and shall be read as one with this Act.
4 Interpretation
In this Act, tax means the tax imposed by this Act.
5 Application of Radiocommunications Act
Part 1.4 of the Radiocommunications Act 1992 applies to this Act in the same way that it applies to that Act.
6 Imposition of tax
(1) Tax is imposed on the issue of a receiver licence that is issued for a period not exceeding 12 months.
(2) If:
(a) a person applying for a receiver licence for a period of more than 12 months has made an election under subsection (4) that this subsection apply; and
(b) a licence for such a period is issued to the person;
tax is imposed on the issue of the licence for the period the licence is in force.
(3) Subject to subsections (5) and (6), if:
(a) a person applying for a receiver licence for a period of more than 12 months has made an election under subsection (4) that this subsection apply; and
(b) a licence for such a period is issued to the person;
tax is imposed on:
(c) the issue of the licence; and
(d) each anniversary of the day the licence came into force occurring during the period the licence is in force.
(4) A person applying for a receiver licence for a period exceeding 12 months must elect, in the application for the licence, that either subsection (2) or (3) is to apply in respect of the receiver licence.
(5) If the holder of a receiver licence:
(a) at the time when the person applied for the licence, elects that subsection (3) apply; and
(b) subsequently notifies the ACMA, in writing, at least 21 days before the next anniversary of the day the licence came into force that is more than 12 months before the end of the period that the licence is in force, that this subsection is to apply;
subsection (3) ceases to apply to the licence and tax is imposed on the holding of the licence on that anniversary.
(6) If the holder of a receiver licence:
(a) has elected that subsection (3) apply; and
(b) has failed to pay tax imposed on an anniversary of the day the licence came into force within 60 days after that anniversary (the 60 day period);
subsection (3) ceases to apply the day after the end of the 60 day period and tax is imposed on the holding of the licence on that day.
7 Amount of tax
(1) The amount of tax in respect of the issue of a receiver licence, the anniversary of a receiver licence coming into force or the holding of a receiver 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.
9 Regulations
The Governor‑General may make regulations for the purposes of section 7.
Endnotes
Endnote 1—Legislation history
This endnote sets out details of the legislation history of the Radiocommunications (Receiver Licence Tax) Act 1983.
Act | Number and year | Assent date | Commencement
date | Application, saving and transitional provisions |
Radiocommunications (Receiver Licence Tax) Act 1983 | 132, 1983 | 22 Dec 1983 | 20 Aug 1985 (see Gazette 1985, No. S322) | |
Radiocommunications (Receiver Licence Tax) Amendment Act 1992 | 146, 1992 | 7 Dec 1992 | 1 July 1993 | s. 7(2) |
Radiocommunications (Receiver Licence Tax) Amendment Act 1995 | 108, 1995 | 29 Sept 1995 | 29 Mar 1996 (see s. 2) | — |
Radiocommunications (Receiver Licence Tax) Amendment Act 1997 | 42, 1997 | 22 Apr 1997 | 1 July 1997 | Sch. 1 (items 3, 4) |
Radiocommunications (Receiver Licence Tax) Amendment Act 2000 | 35, 2000 | 3 May 2000 | 31 May 2000 (see s. 2) | Sch. 1 (item 5) |
Radiocommunications (Receiver Licence Tax) Amendment Act 2005 | 50, 2005 | 1 Apr 2005 | Schedules 1 and 2: 1 July 2005 (see s. 2(1))
Remainder: Royal Assent | Sch. 2 |
Statute Law Revision Act 2013 | 103, 2013 | 29 June 2013 | Schedule 3 (items 184, 343): Royal Assent | Sch. 3 (item 343) |
Endnote 2—Amendment history
This endnote sets out the amendment history of the Radiocommunications (Receiver Licence Tax) Act 1983.
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted exp. = expired or ceased to have effect |
Provision affected | How affected |
Title.................... | am. No. 146, 1992; No. 108, 1995; No. 35, 2000 |
s. 5..................... | rs. No. 146, 1992 |
s. 6..................... | am. No. 146, 1992 |
| rs. No. 108, 1995 |
| am. No. 42, 1997; No. 35, 2000; No. 50, 2005 |
s. 7..................... | rs. No. 146, 1992 |
| am. No. 108, 1995; No. 42, 1997; No. 35, 2000; No. 50, 2005; No. 103, 2013 |
s. 8..................... | rep. No. 146, 1992 |
Endnote 3—Uncommenced amendments [none]
There are no uncommenced amendments.
Endnote 4—Misdescribed amendments [none]
There are no misdescribed amendments.