Radiocommunications (Transmitter Licence Tax) Act 1983

Act No. 137 of 1983

Consolidated as in force on 22 July 1997

(includes amendments up to Act No. 43 of 1997)

Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra

Contents

1 Short title [see Note 1]...........................1

2 Commencement [see Note 1]........................1

3 Collection Act................................1

4 Interpretation.................................1

5 Application of Radiocommunications Act................1

6 Imposition of tax...............................1

7 Amount of tax................................2

9 Regulations..................................3

An Act to impose a tax on the issue, the anniversary of the issue and the holding of a transmitter licence under the Radiocommunications Act 1992

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1  Short title [see Note 1]

This Act may be cited as the Radiocommunications (Transmitter Licence Tax) Act 1983.

2  Commencement [see Note 1]

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 transmitter licence that is issued for a period not exceeding 12 months.

 (2) If:

 (a) a person applying for a transmitter 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 transmitter 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 issue of the licence occurring during the period the licence is in force.

 (4) A person applying for a transmitter 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 transmitter licence.

 (5) If the holder of a transmitter licence:

 (a) at the time when the person applied for the licence, elects that subsection (3) apply; and

 (b) subsequently notifies the ACA, in writing, at least 21 days before the next anniversary of the issue of the licence 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 transmitter licence:

 (a) has elected that subsection (3) apply; and

 (b) has failed to pay tax imposed on an anniversary of the issue of the licence within 60 days after that day (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, the anniversary of the issue, or the holding of a transmitter licence is the amount determined by the ACA.

 (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 ACA is to take into account such matters as are specified in the regulations.

 (4) A determination is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

9  Regulations

The Governor-General may make regulations for the purposes of section 7.

NOTE

1.  The Radiocommunications (Transmitter Licence Tax) Act 1983 as shown in this reprint comprises Act No. 137, 1983 amended as indicated in the Tables below:

 All relevant information pertaining to application, saving or transitional provisions prior to 22 April 1997 is not included in this reprint. For subsequent information see Table A.

Table of Acts

Table of Amendments

TABLE A

Application, Saving or Transitional Provisions

Radiocommunications (Transmitter Licence Tax) Amendment Act 1997 (No. 43, 1997)

Schedule 1

3  Transitional—notifications

(1) This item applies to a notification that was given to the SMA under paragraph 6(5)(b) of the Radiocommunications (Transmitter Licence Tax) Act 1983 before the commencement of this item.

(2) The Radiocommunications (Transmitter Licence Tax) Act 1983 has effect, after the commencement of this item, as if the notification had been given to the ACA under paragraph 6(5)(b) of the Radiocommunications (Transmitter Licence Tax) Act 1983 as amended by this Act.

4  Transitional—determinations

(1) This item applies to a determination that was in force under section 7 of the Radiocommunications (Transmitter Licence Tax) Act 1983 immediately before the commencement of this item.

(2) The Radiocommunications (Transmitter Licence Tax) Act 1983 has effect, after the commencement of this item, as if the determination had been made by the ACA under section 7 of the Radiocommunications (Transmitter Licence Tax) Act 1983 as amended by this Act.

(3) This item does not prevent the variation or revocation of the determination.