Federal Register of Legislation - Australian Government

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Act No. 108 of 1995 as made
An Act to amend the Radiocommunications (Receiver Licence Tax) Act 1983
Administered by: Broadband, Communications and the Digital Economy
Date of Assent 29 Sep 1995
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016
 

RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) AMENDMENT ACT 1995 No. 108, 1995

Making Information
- Assented to 29 September 1995

RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) AMENDMENT ACT 1995 No. 108, 1995 - LONG TITLE

An Act to amend the Radiocommunications (Receiver Licence Tax) Act 1983

RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) AMENDMENT ACT 1995 No. 108, 1995 - SECT 1
Short title etc.

1.(1) This Act may be cited as the Radiocommunications (Receiver Licence Tax) Amendment Act 1995.


(2) In this Act, "Principal Act" means the Radiocommunications (Receiver Licence Tax) Act 1983.*1*


(Minister's second reading speech made in-
House of Representatives on 8 March 1995
Senate on 28 March 1995)
*1* No. 132, 1983, as amended. For previous amendments, see No. 146, 1992.

RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) AMENDMENT ACT 1995 No. 108, 1995 - SECT 2
Commencement

2. This Act commences at the commencement of the Radiocommunications Taxes Collection Amendment Act 1995.

RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) AMENDMENT ACT 1995 No. 108, 1995 - SECT 3
Amendments

3. The Principal Act is amended as set out in the Schedule.

RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) AMENDMENT ACT 1995 No. 108, 1995 - SCHEDULE 1

SCHEDULE 1 Section 3
AMENDMENTS OF THE RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) ACT 1983
1. Title:
After "issue" insert ", the anniversary of the issue and the holding".
2. Section 6:
Repeal the section, substitute:
Imposition of tax
"6.(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 issue of the licence 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 SMA, 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 receiver 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.".
3. Subsection 7(1):
After "issue" insert ", the anniversary of the issue, or the holding".