RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 
- Updated as at 30 March 1994 (HISTACT2 CHAP 559 #DATE 30:03:1994) 

*1* The Radiocommunications Taxes Collection Act 1983 as shown in this reprint
comprises Act No. 133, 1983 amended as indicated in the Tables below.

                                Table of Acts

    Act            Date                Date of           Application

    Number and     of assent           commencement      saving or

    year                                                 transitional

                                                         provisions

    Radiocommunications Taxes Collection Act 1983

    133, 1983      22 Dec 1983         20 Aug 1985 (see s. 2 and Gazette

                                       1985, No. S322)

    Radiocommunications Taxes Collection Amendment Act 1992

    145, 1992      7 Dec 1992          1 July 1993       -

                            Table of Amendments

    ad=added or inserted am=amended rep=repealed rs=repealed and substituted

    Provision affected   How affected

    Title                rs. No. 145, 1992

    S. 3                 am. No. 145, 1992

    Ss. 4, 5             rs. No. 145, 1992

    S. 6                 am. No. 145, 1992

    S. 7                 rs. No. 145, 1992

    S. 10                rs. No. 145, 1992

    S. 10A               ad. No. 145, 1992

RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 - TABLE OF PROVISIONS 

TABLE

                      TABLE OF PROVISIONS

Section

    1.    Short title

    2.    Commencement

    3.    Incorporation of Radiocommunications Act

    4.    Interpretation

    5.    Application of Radiocommunications Act

    6.    By whom tax payable

    7.    Time of payment

    8.    Exemptions from tax

    9.    Statutory corporations to be subject to tax

   10.    Recovery of tax

  10A.    Collection of taxes on behalf of the Commonwealth

   11.    Regulations

RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 - LONG TITLE 

SECT

          An Act to provide for the collection of taxes imposed

             in relation to the Radiocommunications Act 1992

RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 - SECT 1 
Short title 

SECT

  1. This Act may be cited as the Radiocommunications Taxes Collection Act
1983.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 - SECT 2 
Commencement 

SECT

  2. This Act shall come into operation on the date fixed for the purposes of
subsection 2 (1) of the Radiocommunications Act 1983.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 - SECT 3 
Incorporation of Radiocommunications Act 

SECT

  3. The Radiocommunications Act 1992 is incorporated and shall be read as one
with this Act.

RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 - SECT 4 
Interpretation 

SECT

  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 ACT 1983 - SECT 5 
Application of Radiocommunications Act 

SECT

  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 ACT 1983 - SECT 6 
By whom tax payable 

SECT

  6. The tax on the issue of an instrument is payable by the holder of the
instrument.

RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 - SECT 7 
Time of payment 

SECT

  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 ACT 1983 - SECT 8 
Exemptions from tax 

SECT

  8. The regulations may exempt persons included in specified classes of
persons from the payment of tax in respect of instruments included in
specified classes of instruments.

RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 - SECT 9 
Statutory corporations to be subject to tax 

SECT

  9. Notwithstanding any law of the Commonwealth passed or made before the
commencement of this Act but subject to any regulations referred to in section
8, a corporation established by or under a law of the Commonwealth or of a
Territory is subject to tax.

RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 - SECT 10 
Recovery of tax 

SECT

  10. Tax that is due may be recovered as a debt due to the Commonwealth.

RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 - SECT 10A 
Collection of taxes on behalf of the Commonwealth 

SECT

  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.

RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 - SECT 11 
Regulations 

SECT

  11. (1) The Governor-General may make regulations, not inconsistent with
this Act, prescribing matters:

  (a) required or permitted by this Act to be prescribed; or

  (b) necessary or convenient to be prescribed for carrying out or giving
effect to this Act.


  (2) Without limiting the generality of subsection (1), regulations made
under that subsection may make provision for or in relation to:

  (a) the manner of payment of tax; and

  (b) the remission or refund of tax in specified circumstances.