RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS
(#DATE 16:06:1995)
- In force under the Radiocommunications Taxes Collection Act 1983
- Updated as at 16 June 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 -
63 31 Mar 1995 3 Apr 1995 -
130 15 June 1995 3 Apr 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ad=added or inserted am=amended rep=repealed rs=repealed and substituted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
rep. 1995 No. 63
R. 4 am. 1993 No. 178; 1995 No. 63
R. 4A ad. 1989 No. 355
am. 1993 No. 178; 1995 No. 63
R. 5 am. 1993 No. 178; 1995 Nos. 63 and 130
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
#ADD 26:6:1995
RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS - TABLE OF PROVISIONS
TABLE
TABLE OF PROVISIONS
Regulation
1. Citation
2. Interpretation
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
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 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) If the amount of a refund calculated under subregulation (2) is less
than $30, the amount 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) If the amount of a refund calculated under subregulation (2) is less
than $30, the amount 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.
(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.
(4) For the purposes of section 8 of the Act, a body corporate that is a
body to which subregulation (7) or (8) applies is exempt from the payment of
tax in respect of an apparatus licence issued to the body in respect of a
transmitter or receiver that is operated solely or principally for the
purposes of the body.
(5) For the purposes of section 8 of the Act, a person is exempt from the
payment of tax in respect of an apparatus licence issued to the person in
respect of a transmitter or receiver as a member or representative of an
unincorporated body to which subregulation (7) or (8) applies if the
transmitter or receiver is operated solely or principally for the purposes of
that body.
(6) For the purposes of section 8 of the Act, a person is exempt from the
payment of tax in respect of an apparatus licence issued to the person in
respect of a transmitter or receiver that is operated solely or principally
for the purpose of assisting a body to which subregulation (7) or (8) applies.
(7) This subregulation applies to a body:
(a) that is staffed principally by volunteers; and
(b) is a body of a kind referred to in one of the following provisions of
the Income Tax Assessment Act 1936:
(i) paragraph 23 (d);
(ii) paragraph 23 (e);
(iii) subparagraph 23 (g) (v); and
(c) the income of which is exempt under the provision mentioned in paragraph
(b) that applies to the body; and
(d) the principal purpose of which is to provide emergency services or
services for the safeguarding of human life, including any of the following
services:
(i) rural fire fighting;
(ii) search and rescue;
(iii) coastguard.
(8) This subregulation applies to a body the principal purpose of which is
to provide:
(a) surf life saving services; or
(b) ambulance services in an area that is part of the area described in
Schedule 2 to the Income Tax Assessment Act 1936.
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.