Radiocommunications (Spectrum Licence Tax) Act 1997
No. 144, 1997 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 (Spectrum Licence Tax) Act 1997 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............ Interpretation....................................................................................... 1
4............ Initial holding date............................................................................... 1
5............ Application of Radiocommunications Act........................................... 2
6............ Imposition of tax................................................................................. 2
7............ Amount of tax..................................................................................... 2
8............ Regulations......................................................................................... 3
Endnotes 4
Endnote 1—Legislation history 4
Endnote 2—Amendment history 5
Endnote 3—Uncommenced amendments [none] 6
Endnote 4—Misdescribed amendments [none] 7
An Act to impose a tax in relation to spectrum licences under the Radiocommunications Act 1992
1 Short title
This Act may be cited as the Radiocommunications (Spectrum Licence Tax) Act 1997.
2 Commencement
This Act commences on the day on which it receives the Royal Assent.
3 Interpretation
In this Act:
ACMA means the Australian Communications and Media Authority.
initial holding date, in relation to a spectrum licence, has the meaning given by section 4.
spectrum licence has the same meaning as in the Radiocommunications Act 1992.
tax means tax imposed by this Act.
4 Initial holding date
(1) For the purposes of this Act, the ACMA may, by writing, determine that a specified day is the initial holding date for spectrum licences included in a specified class of spectrum licences. The day must be later than the day on which the determination is made.
Note: Under section 14 of the Australian Communications and Media Authority Act 2005, the Minister may give the ACMA directions in relation to the performance of its functions and the exercise of its powers.
(2) A determination has effect accordingly.
(3) A particular spectrum licence must not be covered by more than one determination.
(4) A determination under subsection (1) is a legislative instrument.
5 Application of Radiocommunications Act
Part 1.4 of the Radiocommunications Act 1992 applies to this Act in the same way that it applies to that Act.
6 Imposition of tax
(1) If a spectrum licence is in force on the initial holding date for the licence, tax is imposed on the initial holding date for the licence.
(2) If:
(a) a spectrum licence is in force on a particular anniversary of the initial holding date for the licence; and
(b) the anniversary occurs after the commencement of this section;
tax is imposed on that anniversary of the initial holding date for the licence.
(3) This section applies to a spectrum licence even if the licence came into force before the commencement of this section.
7 Amount of tax
(1) The amount of tax in relation to a spectrum licence is the amount ascertained in accordance with a written determination made by the ACMA.
Note: Under section 14 of the Australian Communications and Media Authority Act 2005, the Minister may give the ACMA directions in relation to the performance of its functions and the exercise of its powers.
(2) In making a determination under subsection (1), the ACMA is to take into account such matters as are specified in the regulations.
(3) A determination under subsection (1) is a legislative instrument.
8 Regulations
The Governor‑General may make regulations for the purposes of section 7.
Endnotes
Endnote 1—Legislation history
This endnote sets out details of the legislation history of the Radiocommunications (Spectrum Licence Tax) Act 1997.
| Act | Number and year | Assent date | Commencement
date | Application, saving and transitional provisions |
| Radiocommunications (Spectrum Licence Tax) Act 1997 | 144, 1997 | 9 Oct 1997 | 9 Oct 1997 | |
| Radiocommunications (Spectrum Licence Tax) Amendment Act 2005 | 51, 2005 | 1 Apr 2005 | Schedules 1 and 2: 1 July 2005 (see s. 2(1))
Remainder: Royal Assent | Sch. 2 |
| Statute Law Revision Act 2013 | 103, 2013 | 29 June 2013 | Schedule 3 (items 185, 343): Royal Assent | Sch. 3 (item 343) |
Endnote 2—Amendment history
This endnote sets out the amendment history of the Radiocommunications (Spectrum Licence Tax) Act 1997.
| ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted exp. = expired or ceased to have effect |
| Provision affected | How affected |
| s. 3...................................... | am. No. 51, 2005 |
| s. 4...................................... | am. No. 51, 2005; No. 103, 2013 |
| Note to s. 4(1) .................... | rs. No. 51, 2005 |
| s. 7...................................... | am. No. 51, 2005; No. 103, 2013 |
| Note to s. 7(1) .................... | rs. No. 51, 2005 |
Endnote 3—Uncommenced amendments [none]
There are no uncommenced amendments.
Endnote 4—Misdescribed amendments [none]
There are no misdescribed amendments.