Federal Register of Legislation - Australian Government

Primary content

Act No. 109 of 1995 as made
An Act to amend the Radiocommunications Taxes Collection 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Repealed by Amending Acts 1990 to 1999 Repeal Act 2016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 TAXES COLLECTION AMENDMENT ACT 1995 No. 109, 1995

Making Information
- Assented to 29 September 1995

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1995 No. 109, 1995 - LONG TITLE

An Act to amend the Radiocommunications Taxes Collection Act 1983

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1995 No. 109, 1995 - SECT 1
Short title etc.

1.(1) This Act may be cited as the Radiocommunications Taxes Collection Amendment Act 1995.


(2) In this Act, "Principal Act" means the Radiocommunications Taxes Collection Act 1983.*1*


(Minister's second reading speech made in-
House of Representatives on 8 March 1995
Senate on 28 March 1995)
*1* No. 133, 1983, as amended. For previous amendments, see No. 145, 1992.

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1995 No. 109, 1995 - SECT 2
Commencement

2.(1) Subject to subsection (2), this Act commences on a day to be fixed by Proclamation.


(2) If this Act does not commence within the period of 6 months beginning on the day on which this Act receives the Royal Assent, it commences on the first day after the end of that period.

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1995 No. 109, 1995 - SECT 3
Amendments

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

RADIOCOMMUNICATIONS TAXES COLLECTION AMENDMENT ACT 1995 No. 109, 1995 - SCHEDULE 1

SCHEDULE 1 Section 3
AMENDMENTS OF THE RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983
1. Section 6:
After "issue" insert ", the anniversary of the issue or the holding".
2. Section 7:
Repeal the section, substitute:
Time of payment
"7.(1) The tax imposed on the issue of an instrument is payable on the
issue of the instrument.
"(2) The tax imposed on the anniversary of the issue of an instrument is
payable on that day.
"(3) The tax imposed on the holding of an instrument on the anniversary
of the issue of the instrument is payable on that day.
"(4) The tax imposed on the holding of an instrument 60 days after the
anniversary of the issue of the instrument is payable on the day after the
end of that period.
Unpaid tax penalty determinations
"7A.(1) The SMA may make determinations in writing for, and in relation
to, the penalty payable by the holder of an instrument to the Commonwealth
in relation to tax that remains unpaid after the due day.
"(2) A determination under subsection (1) is a disallowable instrument
for the purposes of section 46A of the Acts Interpretation Act 1901.".