RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS
- In force under the Radiocommunications Taxes Collection Act 1983
- Updated as at 14 March 1995 (HISTREG CHAP 832 #DATE 14:03:1995)
*1* The Radiocommunications Taxes Collection Regulations (in force under the
Radiocommunications Taxes Collection Act 1983") as shown in this reprint
comprise Statutory Rules 1985 No. 200 amended as indicated in the Tables
below.
Table of Statutory Rules
Year and Date of Date of Application
Number Notification commencement saving or
in Gazette transitional
provisions
1985 No. 200 19 Aug 1985 20 Aug 1985 (see
Gazette 1985,
No. S322)
1989 No. 355 7 Dec 1989 7 Dec 1989 -
1991 No. 361 25 Nov 1991 25 Nov 1991 -
1992 No. 388 11 Dec 1992 11 Dec 1992 -
1993 No. 178 30 June 1993 1 July 1993 -
1995 No. 36 14 Mar 1995 14 Mar 1995 -
Table of Amendments
ad=added or inserted am=amended rep=repealed rs=repealed and substituted
Provision affected How affected
R. 2 rs. 1991 No. 361
am. 1993 No. 178
R. 3 am. 1989 No. 355
R. 4 am. 1993 No. 178
R. 4A ad. 1989 No. 355
am. 1993 No. 178
R. 5 am. 1993 No. 178
R. 6 ad. 1991 No. 361
R. 7 ad. 1991 No. 361
am. 1993 No. 178
R. 8 ad. 1991 No. 361
am. 1993 No. 178; 1995 No. 36
R. 9 ad. 1992 No. 388
RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS - TABLE OF PROVISIONS
TABLE
TABLE OF PROVISIONS
Regulation
1. Citation
2. Interpretation
3. Refund on frequency reservation certificate tax
4. Refund on surrender of licence
4A. Refund on cancellation of instrument
5. Exemption from tax
6. Remission of transmitter licence tax on cordless telephones
7. Payment of transmitter licence tax on public mobile
telecommunications service licence
8. Remission of transmitter licence tax on public mobile
telecommunications licence, Class B
9. Refund of overpayments of transmitter licence tax on public
mobile telecommunications service, Class A licence
#ADD 21:3:1995
RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS - REG 1
Citation
1. These Regulations may be cited as the Radiocommunications Taxes
Collection Regulations.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS - REG 2
Interpretation
2. In these Regulations, unless the contrary intention appears:
"Act" means the Radiocommunications Taxes Collection Act 1983;
"public mobile telecommunications service, Class B" means a service
consisting of two or more base stations operated:
(a) for the purposes of providing public mobile telecommunications services;
and
(b) by a person who holds a public mobile licence under section 57 of the
Telecommunications Act 1991; and
(c) on a frequency or frequencies in the range 935 MHz to 960 MHz
(inclusive);
"transmitter licence tax" means the tax imposed by the Radiocommunications
(Transmitter Licence Tax) Act 1983 on the issue of a transmitter licence.
RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS - REG 3
Refund on frequency reservation certificate tax
3. (1) Where the holder of a frequency reservation certificate:
(a) is granted a transmitter licence, being a licence permitting the holder
to operate a transmitter on an unallocated frequency reserved by the
certificate; or
(b) surrenders the certificate before the day specified in the certificate
for the expiry of the certificate;
he or she is entitled, subject to this regulation, to a refund in respect of
the tax paid on the grant of the certificate of an amount ascertained in
accordance with subregulation (2).
(2) Where a person is entitled to a refund under this regulation, the amount
of the refund is, subject to subregulation (3), an amount that bears the same
proportion to the amount of tax paid on the grant of the certificate as the
number of days in the period commencing on the day on which:
(a) the licence was granted; or
(b) the certificate was surrendered;
and ending at the expiry of the day specified for the expiry of the
certificate bears to the number of days in the period for which the
certificate was granted.
(3) Where the amount of a refund ascertained in accordance with
subregulation (2) is greater than the amount of the tax in respect of the
relevant transmitter licence:
(a) by an amount greater than $10 - the sum of $10 shall be deducted from
the amount of the refund; or
(b) by an amount not greater than $10 - the amount of the refund is not
payable.
RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS - REG 4
Refund on surrender of licence
4. (1) Where:
(a) the Spectrum Manager has issued an apparatus licence to a person; and
(b) the licensee surrenders the licence before the day specified in the
licence for the expiration of the licence;
the licensee is entitled, subject to this regulation, to a refund in respect
of the tax paid on the issue of the licence of an amount ascertained in
accordance with subregulation (2).
(2) Where a person is entitled to a refund under this regulation, the amount
of the refund is, subject to subregulation (3), an amount that bears the same
proportion to the amount of tax paid on the issue of the licence as the number
of days in the period commencing on the day on which the licence was
surrendered and ending at the expiration of the day specified in the licence
for the expiration of the licence bears to the number of days for which the
licence was issued.
(3) Where the amount of a refund ascertained in accordance with
subregulation (2):
(a) is an amount greater than $30 - the sum of $10 shall be deducted from
the amount of the refund; or
(b) is an amount not greater than $30 - the amount of the refund is not
payable.
RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS - REG 4A
Refund on cancellation of instrument
4A.*2* (1) Where:
(a) the Spectrum Manager has issued an instrument (other than a permit
issued under section 167 of the Radiocommunications Act 1992) to a person;
and
(b) the Spectrum Manager subsequently cancels the instrument for a reason
other than a contravention of:
(i) a provision of the Radiocommunications Act 1992; or
(ii) a provision of regulations under that Act relating to the
instrument; or
(iii) a condition subject to which the instrument was granted;
that person is entitled, subject to this regulation, to a refund of the tax
paid on the issue of the instrument of an amount ascertained in accordance
with subregulation (2).
(2) Where a person is entitled to a refund under this regulation, the amount
of the refund is, subject to subregulation (3), an amount that bears the same
proportion to the amount of tax paid on the issue of the instrument as the
number of days in the period commencing on the day on which the instrument was
cancelled and ending at the expiry of the day specified in the instrument for
the expiry of the instrument bears to the number of days for which the
instrument was issued.
(3) Where the amount of a refund ascertained in accordance with
subregulation (2):
(a) is an amount greater than $30 - the sum of $10 is to be deducted from
the amount of the refund; or
(b) is an amount not greater than $30 - the amount of the refund is not
payable.
(4) This regulation does not apply in relation to a person or licensee who
is entitled to a refund under regulation 4.
*2* R. 4A (1) (b) (i) - Subregulation 5.5 of Statutory Rules 1993 No. 178
provides as follows:
5.5 Subparagraph 4A (1) (b) (i):
Omit "granted", substitute "issued".
The proposed amendment was misdescribed and is not incorporated in this
reprint.
RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS - REG 5
Exemption from tax
5. (1) For the purposes of section 8 of the Act, the following persons are
exempt from the payment of tax in respect of apparatus licences, namely,
persons to whom such licences are issued in respect of transmitters or
receivers to be operated:
(a) solely in connection with the direction of operations relating to the
preservation of human life;
(b) solely in connection with the direction of rural fire-fighting
operations; or
(c) solely in connection with the direction of the operations of an
ambulance service.
(2) For the purposes of section 8 of the Act, the following persons are
exempt from the payment of tax in respect of apparatus licences, namely, any
person to whom such a licence is issued in respect of any transmitter or
receiver to be operated for the purposes of a diplomatic or consular mission
of a country established in Australia with the consent of the Commonwealth.
(3) In subregulation (2), "country" has the same meaning as in the
Diplomatic and Consular Missions Act 1978.
RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS - REG 6
Remission of transmitter licence tax on cordless telephones
6. (1) A person is entitled to a remission of 50% of the transmitter licence
tax payable on the first grant of a cordless telephone system service
transmitter licence to him or her after 26 November 1991.
(2) A person is entitled to a remission of 25% of the transmitter licence
tax payable on the second grant of a cordless telephone system service
transmitter licence to him or her after 26 November 1991.
RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS - REG 7
Payment of transmitter licence tax on public mobile telecommunications
service licence
7. (1) The annual instalment referred to in paragraph 3A (1) (a) of the
Radiocommunications (Transmitter Licence Tax) Regulations is to be paid on the
issue of the licence.
(2) An annual instalment referred to in paragraph 3A (1) (b) of the
Radiocommunications (Transmitter Licence Tax) Regulations is to be paid on the
respective anniversary of the issue of the licence.
(3) The amount referred to in paragraph 3A (1) (c) of the
Radiocommunications (Transmitter Licence Tax) Regulations is to be paid on the
last anniversary occurring before the licence expires.
RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS - REG 8
Remission of transmitter licence tax on public mobile telecommunications
licence, Class B
8. (1) The holder of a public mobile telecommunications service, Class B
licence issued on or before 30 November 1995 is entitled to a remission of
instalments of the transmitter licence tax payable on or before that date.
(2) Subject to subregulation (2A), the rate of remission of instalments is:
(a) for an instalment to be paid on or before 30 November 1992 - 80%; and
(b) for an instalment to be paid on or after 1 December 1992 but before 1
December 1993 - 60%; and
(c) for an instalment to be paid on or after 1 December 1993 but before 1
December 1994 - 40%; and
(d) for an instalment to be paid on or after 1 December 1994 but before 1
December 1995 - 20%.
(2A) In the case of a licence issued on or after 1 March 1995, the rate of
remission specified in paragraph (2) (d) applies only to a proportion of an
instalment mentioned in that paragraph, namely the proportion worked out in
accordance with the formula:
Amount A
No. of Instalments;
where:
"Amount A" is the amount worked out using the formula:
licence period x annual amount
365; and
"annual amount" is the amount equal to $734,132 for each megahertz of
spectrum on which, under the licence, the base stations are licensed to
operate as part of the service; and
"licence period" is the number of days in the period beginning on the day on
which the licence commences and ending at the end of the day on which the
licence ends; and
"No. of Instalments" is the number of instalments by which the tax is
payable.
(3) In this regulation, "instalment" includes an amount referred to in
paragraph 3A (1) (c) of the Radiocommunications (Transmitter Licence Tax)
Regulations.
RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS - REG 9
Refund of overpayments of transmitter licence tax on public mobile
telecommunications service, Class A licence
9. (1) The holder of a public mobile telecommunications service, Class A
licence in respect of which an annual instalment in respect of the Brisbane
region has been paid at the rate in force immediately before the date of
commencement of this regulation for a period that ends on or after that date,
is entitled to a refund calculated using the formula:
NDR x $435 000 x NMS
365
where:
NDR is the number of days in the period commencing on the date of commencement
of this regulation and ending at the expiration of the first-mentioned period;
and
NMS is the number of MHz of spectrum to which that annual instalment relates.
(2) In this regulation, "annual instalment", "Brisbane region" and "public
mobile telecommunications service, Class A licence" have the same respective
meanings as in regulation 3A of the Radiocommunications (Transmitter Licence
Tax) Regulations.