Federal Register of Legislation - Australian Government

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Act No. 145 of 1992 as made
An Act to amend the Radiocommunications Taxes Collection Act 1983
Administered by: Broadband, Communications and the Digital Economy
Date of Assent 07 Dec 1992
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016
 

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1992 No. 145, 1992

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1992 No. 145, 1992 - LONG TITLE

An Act to amend the Radiocommunications Taxes Collection Act 1983

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1992 No. 145, 1992 - SECT 1
Short title

(Assented to 7 December 1992)
1. This Act may be cited as the Radiocommunications Taxes Collection Amendment Act 1992.

(Minister's second reading speech made in-
House of Representatives on 10 November 1992
Senate on 24 November 1992)

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1992 No. 145, 1992 - SECT 2
Principal Act

2. In this Act, "Principal Act" means the Radiocommunications Taxes Collection Act 1983.*1* *1* No. 133, 1983.

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1992 No. 145, 1992 - SECT 3
Commencement

3. This Act commences on 1 July 1993.

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1992 No. 145, 1992 - SECT 4
Title

4. The title of the Principal Act is repealed and the following title is substituted:
"An Act to provide for the collection of taxes imposed in relation to the Radiocommunications Act 1992".

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1992 No. 145, 1992 - SECT 5
Incorporation of the Radiocommunications Act

5. Section 3 of the Principal Act is amended by omitting "1983" and substituting "1992".

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1992 No. 145, 1992 - SECT 6

6. Section 4 of the Principal Act is repealed and the following section is substituted:

Interpretation
"4. In this Act, unless the contrary intention appears:
'instrument' means a licence or a permit;
'tax' means a tax imposed by:
(a) the Radiocommunications (Permit Tax) Act 1983; or
(b) the Radiocommunications (Receiver Licence Tax) Act 1983; or
(c) the Radiocommunications (Transmitter Licence Tax) Act 1983.".

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1992 No. 145, 1992 - SECT 7

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 Section 5 of the Principal Act is repealed and the following section is substituted: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

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1992 No. 145, 1992 - SECT 8
By whom tax payable

8. Section 6 of the Principal Act is amended by omitting "grant" and substituting "issue".

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1992 No. 145, 1992 - SECT 9

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

Time of payment
"7. The tax imposed on the issue of an instrument is payable:
(a) if the instrument is issued in respect of a period not exceeding 12 months - on the issue of the instrument; or
(b) otherwise - by equal instalments due on:
(i) the day on which the instrument is issued; and
(ii) each anniversary of that day in the period during which the instrument has effect.".

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1992 No. 145, 1992 - SECT 10

10. Section 10 of the Principal Act is repealed and the following sections are substituted:
Recovery of tax
"10. Tax that is due may be recovered as a debt due to the Commonwealth.

Collection of taxes on behalf of the Commonwealth
"10A. The SMA may enter into arrangements with persons or other bodies under which those persons or other bodies may, on the Commonwealth's behalf, receive from persons payments of tax.".