RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983
- Updated as at 8 May 1996 (HISTACT CHAP 3121 #DATE 08:05:1996)
*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 Gazette 1985, No.
S322)
Radiocommunications Taxes Collection Amendment Act 1992
145, 1992 7 Dec 1992 1 July 1993 -
Radiocommunications Taxes Collection Amendment Act 1995
109, 1995 29 Sept 1995 29 Mar 1996 -
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ad=added or inserted am=amended rep=repealed rs=repealed and substituted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; No. 109, 1995
S. 7 rs. No. 145, 1992; No. 109, 1995
S. 7A ad. No. 109, 1995
S. 10 rs. No. 145, 1992
S. 10A ad. No. 145, 1992
#ADD 14:5:1996
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
7A. Unpaid tax penalty determinations
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, the anniversary of the issue or the holding of an
instrument is payable by the holder of the instrument.
RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 - SECT 7
Time of payment
SECT
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.
RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 - SECT 7A
Unpaid tax penalty determinations
SECT
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.
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.