Radiocommunications (Test Permit Tax) Amendment Act 1992

No. 147 of 1992

An Act to amend the Radiocommunications (Test Permit Tax) Act 1983

[Assented to 7 December 1992]

The Parliament of Australia enacts:

Short title

1. This Act may be cited as the Radiocommunications (Test Permit Tax) Amendment Act 1992.

Principal Act

2. In this Act, “Principal Act” means the Radiocommunications (Test Permit Tax) Act 19831.

Commencement

3. This Act commences on 1 July 1993.

Title

4. The title of the Principal Act is repealed and the following title is substituted:

“An Act to impose a tax on the issue of a permit under the Radiocommunications Act 1992”.

Short title

5. Section 1 of the Principal Act is amended by omitting “Test”.

Interpretation

6. Section 4 of the Principal Act is amended by omitting the definition of “test permit”.

7. Section 5 of the Principal Act is repealed and the following section is substituted:

Application of Radiocommunications Act

“5. Part 1.4 of the Radiocommunications Act 1992 applies to this Act in the same manner that it applies to that Act.”.

8. Section 6 of the Principal Act is repealed and the following section is substituted:

Imposition of tax

“6. Tax is imposed on the issue of a permit.”.

9.(1) Sections 7 and 8 of the Principal Act are repealed and the following section is substituted:

Amount of tax

“7.(1) The amount of tax in respect of the issue of a permit is the amount determined by the SMA.

“(2) A determination may, among other things, provide for amounts of tax in relation to:

(a) specified periods; or

(b) specified classes of permits; or

“(3) In making a determination, the SMA is to take into account such matters as are specified in the regulations.

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

(2) Until the SMA makes a determination under section 7 of the Principal Act as amended by this Act, the regulations made under section 9 of the Principal Act that were in force immediately before the commencement of this Act continue in force as if they were determinations made by the SMA.

NOTE

1. No. 135, 1983.