Radiocommunications Taxes Collection Act 1983
No. 133, 1983 as amended
Compilation start date: 29 June 2013
Includes amendments up to: Act No. 103, 2013
About this compilation
The compiled Act
This is a compilation of the Radiocommunications Taxes Collection Act 1983 as amended and in force on 29 June 2013. It includes any amendment affecting the compiled Act to that date.
This compilation was prepared on 8 August 2013.
The notes at the end of this compilation (the endnotes) include information about amending Acts and instruments and the amendment history of each amended provision.
Uncommenced provisions and amendments
If a provision of the compiled Act is affected by an uncommenced amendment, the text of the uncommenced amendment is set out in the endnotes.
Application, saving and transitional provisions for amendments
If the operation of an amendment is affected by an application, saving or transitional provision, the provision is identified in the endnotes.
Modifications
If a provision of the compiled Act is affected by a textual modification that is in force, the text of the modifying provision is set out in the endnotes.
Provisions ceasing to have effect
If a provision of the compiled Act has expired or otherwise ceased to have effect in accordance with a provision of the Act, details of the provision are set out in the endnotes.
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 1
3............ Incorporation of Radiocommunications Act........................................ 1
4............ Interpretation....................................................................................... 1
5............ Application of Radiocommunications Act........................................... 1
6............ By whom tax payable.......................................................................... 2
7............ Time of payment................................................................................. 2
7A......... Unpaid tax penalty determinations...................................................... 2
8............ Exemptions from tax........................................................................... 3
9............ Statutory corporations to be subject to tax........................................... 3
10.......... Recovery of tax................................................................................... 3
10A....... Collection of taxes on behalf of the Commonwealth........................... 4
11.......... Regulations......................................................................................... 4
Endnotes 5
Endnote 1—Legislation history 5
Endnote 2—Amendment history 7
Endnote 3—Uncommenced amendments [none] 8
Endnote 4—Misdescribed amendments [none] 9
An Act to provide for the collection of taxes imposed in relation to the Radiocommunications Act 1992
1 Short title
This Act may be cited as the Radiocommunications Taxes Collection Act 1983.
2 Commencement
This Act shall come into operation on the date fixed for the purposes of subsection 2(1) of the Radiocommunications Act 1983.
3 Incorporation of Radiocommunications Act
The Radiocommunications Act 1992 is incorporated and shall be read as one with this Act.
4 Interpretation
In this Act, unless the contrary intention appears:
initial holding date has the same meaning as in the Radiocommunications (Spectrum Licence Tax) Act 1997.
instrument means a licence or a permit.
tax means apparatus licence tax or spectrum licence tax.
5 Application of Radiocommunications Act
Part 1.4 of the Radiocommunications Act 1992 applies to this Act in the same manner that it applies to that Act.
6 By whom tax payable
(1) The apparatus licence tax on the issue, the anniversary of the issue or the holding of an instrument is payable by the holder of the instrument.
(2) The spectrum licence tax on the initial holding date for a spectrum licence, or on an anniversary of the initial holding date for a spectrum licence, is payable by the licensee.
7 Time of payment
(1) The apparatus licence tax imposed on the issue of an instrument is payable on the issue of the instrument.
(2) The apparatus licence tax imposed on the anniversary of the day on which an instrument came into force is payable on that anniversary.
(3) The apparatus licence tax imposed on the holding of an instrument on the anniversary of the day on which the instrument came into force is payable on that anniversary.
(4) The apparatus licence tax imposed on the holding of an instrument 60 days after the anniversary of the day on which the instrument came into force is payable on the day after the end of that period.
(5) The spectrum licence tax imposed on the initial holding date for a spectrum licence is payable 60 days after that date.
(6) The spectrum licence tax imposed on an anniversary of the initial holding date for a spectrum licence is payable 60 days after that anniversary.
7A Unpaid tax penalty determinations
(1) The ACMA 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 apparatus licence tax that remains unpaid after the due day.
(1A) The ACMA may make determinations in writing for, and in relation to, the penalty payable by the licensee for a spectrum licence in relation to spectrum licence tax that remains unpaid after the due day.
(2) A determination under subsection (1) or (1A) is a legislative instrument.
8 Exemptions from tax
(1) The regulations may exempt persons included in specified classes of persons from the payment of apparatus licence tax in respect of instruments included in specified classes of instruments.
(2) The regulations may exempt persons included in specified classes of persons from the payment of spectrum licence tax in relation to spectrum licences included in specified classes of spectrum licences.
9 Statutory corporations to be subject to tax
(1) 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 apparatus licence tax.
(2) Despite any law of the Commonwealth passed or made before the commencement of this subsection 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 spectrum licence tax.
10 Recovery of tax
Tax that is due may be recovered as a debt due to the Commonwealth.
10A Collection of taxes on behalf of the Commonwealth
The ACMA 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.
11 Regulations
(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.
Endnotes
Endnote 1—Legislation history
This endnote sets out details of the legislation history of the Radiocommunications Taxes Collection Act 1983.
| Act | Number and year | Assent date | Commencement
date | Application, saving and 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 | — |
| Telecommunications (Transitional Provisions and Consequential Amendments) Act 1997 | 59, 1997 | 3 May 1997 | Schedule 1 (items 43–47): 1 July 1997 (a) | Sch. 1 (items 46, 47) |
| Radiocommunications Legislation Amendment Act 1997 | 145, 1997 | 9 Oct 1997 | Schedule 1 (items 9–24): Royal Assent (b) | — |
| Radiocommunications Legislation Amendment Act 2000 | 34, 2000 | 3 May 2000 | 31 May 2000 | Sch. 3 (item 4) |
| Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005 | 45, 2005 | 1 Apr 2005 | Schedule 2: (c)
Schedule 4: 1 July 2005 (c) | Sch. 4 |
| Statute Law Revision Act 2013 | 103, 2013 | 29 June 2013 | Schedule 3 (items 186, 343): Royal Assent | Sch. 3 (item 343) |
(a) The Radiocommunications Taxes Collection Act 1983 was amended by Schedule 1 (items 43–47) only of the Telecommunications (Transitional Provisions and Consequential Amendments) Act 1997, subsection 2(2) of which provides as follows:
(2) The following provisions commence on 1 July 1997:
(a) Part 2;
(b) Part 3 (other than Divisions 1, 2, 3, 4, 13, 14, 15, 16 and 23);
(c) Part 4;
(d) Schedule 1;
(e) Schedule 2;
(f) Schedule 5.
(b) The Radiocommunications Taxes Collection Act 1983 was amended by Schedule 1 (items 9–24) only of the Radiocommunications Legislation Amendment Act 1997, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(c) Subsection 2(1) (items 2, 3 and 10) of the Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005 provide as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
| Commencement information |
| Column 1 | Column 2 | Column 3 |
| Provision(s) | Commencement | Date/Details |
| 2. Schedule 1 | At the same time as section 6 of the Australian Communications and Media Authority Act 2005 commences. | 1 July 2005 |
| 3. Schedule 2 | Immediately after the commencement of the provision(s) covered by table item 2. | 1 July 2005 |
| 10. Schedule 4 | At the same time as section 6 of the Australian Communications and Media Authority Act 2005 commences. | 1 July 2005 |
Endnote 2—Amendment history
This endnote sets out the amendment history of the Radiocommunications Taxes Collection Act 1983.
| ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted exp. = expired or ceased to have effect |
| Provision affected | How affected |
| Title.................................... | rs. No. 145, 1992 |
| s. 3...................................... | am. No. 145, 1992 |
| s. 4...................................... | rs. No. 145, 1992 |
| | am. Nos. 59 and 145, 1997 |
| s. 5...................................... | rs. No. 145, 1992 |
| s. 6...................................... | am. No. 145, 1992; No. 109, 1995; No. 145, 1997 |
| s. 7...................................... | rs. No. 145, 1992; No. 109, 1995 |
| | am. No. 145, 1997; No. 34, 2000 |
| s. 7A .................................. | ad. No. 109, 1995 |
| | am. Nos. 59 and 145, 1997; No. 45, 2005; No. 103, 2013 |
| ss. 8, 9................................ | am. No. 145, 1997 |
| s. 10.................................... | rs. No. 145, 1992 |
| s. 10A................................. | ad. No. 145, 1992 |
| | am. No. 59, 1997; No. 45, 2005 |
Endnote 3—Uncommenced amendments [none]
There are no uncommenced amendments.
Endnote 4—Misdescribed amendments [none]
There are no misdescribed amendments.