Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 1
3............ Incorporation of Radiocommunications Act........................................ 1
4............ Interpretation....................................................................................... 1
4A......... Transmitter licence associated with a commercial broadcasting licence 1
5............ Application of Radiocommunications Act........................................... 2
6............ By whom tax payable.......................................................................... 2
7............ Time of payment................................................................................. 2
7A......... Unpaid tax penalty determinations...................................................... 3
8............ Exemptions from tax........................................................................... 3
9............ Statutory corporations to be subject to tax........................................... 3
10.......... Recovery of tax................................................................................... 4
10A....... Collection of taxes on behalf of the Commonwealth........................... 4
10B....... Refund of overpayments..................................................................... 4
10C....... Pro‑rata refund of tax imposed on the issue of a transmitter licence.... 4
10D....... Pro‑rata refund of tax imposed on the anniversary of the day a transmitter licence came into force 6
10E........ Set‑off................................................................................................. 9
11.......... Regulations......................................................................................... 9
Endnotes 10
Endnote 1—About the endnotes 10
Endnote 2—Abbreviation key 12
Endnote 3—Legislation history 13
Endnote 4—Amendment history 15
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.
4A Transmitter licence associated with a commercial broadcasting licence
For the purposes of this Act, the question whether a transmitter licence is associated with a commercial broadcasting licence is to be determined in the same manner as that question is determined for the purposes of the Commercial Broadcasting (Tax) Act 2017.
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.
(1B) If there is an overpayment of penalty, the overpayment is to be refunded by the ACMA on behalf of the Commonwealth.
(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.
10B Refund of overpayments
If there is an overpayment of tax, the overpayment is to be refunded by the ACMA on behalf of the Commonwealth.
10C Pro‑rata refund of tax imposed on the issue of a transmitter licence
(1) If:
(a) a transmitter licence was issued to a person under section 100 or 102 of the Radiocommunications Act 1992 before 1 July 2017; and
(b) the transmitter licence is associated with a commercial broadcasting licence; and
(c) the transmitter licence was in force at the start of 1 July 2017; and
(d) tax was imposed by subsection 6(1), (2) or (7) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the issue of the transmitter licence; and
(e) the person has paid the tax;
the amount worked out using the following formula must be refunded by the ACMA on behalf of the Commonwealth:
where:
days in period of transmitter licence means the number of days in the period of the transmitter licence.
days in post‑1 July 2017 period means the number of days in the period:
(a) beginning at the start of 1 July 2017; and
(b) ending at the end of the period of the transmitter licence.
(2) If:
(a) a transmitter licence was issued to a person under section 100 or 102 of the Radiocommunications Act 1992 before 1 July 2017; and
(b) the transmitter licence is associated with a commercial broadcasting licence; and
(c) the transmitter licence was in force at the start of 1 July 2017; and
(d) tax was imposed by subsection 6(3) or (8) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the issue of the transmitter licence; and
(e) the person has paid the tax;
the amount worked out using the following formula must be refunded by the ACMA on behalf of the Commonwealth:
where:
days in post‑1 July 2017 period means the number of days in the period:
(a) beginning at the start of 1 July 2017; and
(b) ending at the end of the anniversary of the day the transmitter licence came into force that occurs during the financial year ending on 30 June 2018.
post‑issue period means the number of days in the period:
(a) beginning at the start of the day after the transmitter licence was issued; and
(b) ending at the end of the anniversary of the day the transmitter licence came into force that occurs during the financial year ending on 30 June 2018.
(3) For the purposes of this section, disregard:
(a) Division 6 of Part 3.3 of the Radiocommunications Act 1992; and
(b) Part 10 of the Broadcasting Services Act 1992;
in working out the period of a transmitter licence.
Note 1: See subsection 103(2) of the Radiocommunications Act 1992, which deals with the duration of transmitter licences issued under section 100 of that Act.
Note 2: See subsection 103(4A) of the Radiocommunications Act 1992, which deals with the duration of transmitter licences issued under section 102 of that Act.
10D Pro‑rata refund of tax imposed on the anniversary of the day a transmitter licence came into force
(1) If:
(a) a transmitter licence was issued to a person under section 100 or 102 of the Radiocommunications Act 1992 before 1 July 2017; and
(b) the transmitter licence is associated with a commercial broadcasting licence; and
(c) the transmitter licence was in force at the start of 1 July 2017; and
(d) tax was imposed by subsection 6(3) or (8) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the anniversary of the day the transmitter licence came into force that occurred during the financial year ending on 30 June 2017; and
(e) the person has paid the tax;
the amount worked out using the following formula must be refunded by the ACMA on behalf of the Commonwealth:
where:
days in post‑1 July 2017 period means the number of days in the period:
(a) beginning at the start of 1 July 2017; and
(b) ending at whichever is the earlier of the following:
(i) the end of the anniversary of the day the transmitter licence came into force that occurs during the financial year ending on 30 June 2018;
(ii) the end of the period of the transmitter licence.
post‑anniversary period means the number of days in the period:
(a) beginning at the start of the anniversary mentioned in paragraph (d); and
(b) ending at whichever is the earlier of the following:
(i) the end of the anniversary of the day the transmitter licence came into force that occurs during the financial year ending on 30 June 2018;
(ii) the end of the period of the transmitter licence.
(2) If:
(a) a transmitter licence was issued to a person under section 100 or 102 of the Radiocommunications Act 1992 before 1 July 2017; and
(b) the transmitter licence is associated with a commercial broadcasting licence; and
(c) the transmitter licence was in force at the start of 1 July 2017; and
(d) tax was imposed by subsection 6(5) or (11) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the holding of the transmitter licence on an anniversary of the day the transmitter licence came into force that occurred before 1 July 2017; and
(e) the person has paid the tax;
the amount worked out using the following formula must be refunded by the ACMA on behalf of the Commonwealth:
where:
days in post‑1 July 2017 period means the number of days in the period:
(a) beginning at the start of 1 July 2017; and
(b) ending at the end of the period of the transmitter licence.
post‑anniversary period means the number of days in the period:
(a) beginning at the start of the anniversary mentioned in paragraph (d); and
(b) ending at the end of the period of the transmitter licence.
(3) For the purposes of this section, disregard:
(a) Division 6 of Part 3.3 of the Radiocommunications Act 1992; and
(b) Part 10 of the Broadcasting Services Act 1992;
in working out the period of a transmitter licence.
Note 1: See subsection 103(2) of the Radiocommunications Act 1992, which deals with the duration of transmitter licences issued under section 100 of that Act.
Note 2: See subsection 103(4A) of the Radiocommunications Act 1992, which deals with the duration of transmitter licences issued under section 102 of that Act.
10E Set‑off
If:
(a) an amount of interim tax is payable by a person (the first amount); and
(b) an amount is payable by the Commonwealth to the person under section 10B, 10C or 10D (the second amount);
the ACMA may, on behalf of the Commonwealth, set off the whole or a part of the first amount against the whole or a part of the second amount.
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—About the endnotes
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.
Endnote 2—Abbreviation key
| ad = added or inserted | o = order(s) |
| am = amended | Ord = Ordinance |
| amdt = amendment | orig = original |
| c = clause(s) | par = paragraph(s)/subparagraph(s) |
| C[x] = Compilation No. x | /sub‑subparagraph(s) |
| Ch = Chapter(s) | pres = present |
| def = definition(s) | prev = previous |
| Dict = Dictionary | (prev…) = previously |
| disallowed = disallowed by Parliament | Pt = Part(s) |
| Div = Division(s) | r = regulation(s)/rule(s) |
| ed = editorial change | reloc = relocated |
| exp = expires/expired or ceases/ceased to have | renum = renumbered |
| effect | rep = repealed |
| F = Federal Register of Legislation | rs = repealed and substituted |
| gaz = gazette | s = section(s)/subsection(s) |
| LA = Legislation Act 2003 | Sch = Schedule(s) |
| LIA = Legislative Instruments Act 2003 | Sdiv = Subdivision(s) |
| (md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
| effect | SR = Statutory Rules |
| (md not incorp) = misdescribed amendment | Sub‑Ch = Sub‑Chapter(s) |
| cannot be given effect | SubPt = Subpart(s) |
| mod = modified/modification | underlining = whole or part not |
| No. = Number(s) | commenced or to be commenced |
Endnote 3—Legislation history
| Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
| Radiocommunications Taxes Collection Act 1983 | 133, 1983 | 22 Dec 1983 | 20 Aug 1985 (s 2 and gaz 1985, No S322) | |
| Radiocommunications Taxes Collection Amendment Act 1992 | 145, 1992 | 7 Dec 1992 | 1 July 1993 (s 3) | — |
| Radiocommunications Taxes Collection Amendment Act 1995 | 109, 1995 | 29 Sept 1995 | 29 Mar 1996 (s 2(2)) | — |
| Telecommunications (Transitional Provisions and Consequential Amendments) Act 1997 | 59, 1997 | 3 May 1997 | Sch 1 (items 43–47): 1 July 1997 (s 2(2)(d)) | Sch 1 (items 46, 47) |
| Radiocommunications Legislation Amendment Act 1997 | 145, 1997 | 9 Oct 1997 | Sch 1 (items 9–24): 9 Oct 1997 (s 2(1)) | — |
| Radiocommunications Legislation Amendment Act 2000 | 34, 2000 | 3 May 2000 | Sch 2 (items 24–26) and Sch 3 (item 4): 31 May 2000 (s 2) | Sch 3 (item 4) |
| Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005 | 45, 2005 | 1 Apr 2005 | Sch 2 and Sch 4: 1 July 2005 (s 2(1) items 3, 10) | Sch 4 |
| Statute Law Revision Act 2013 | 103, 2013 | 29 June 2013 | Sch 3 (items 186, 343): 29 June 2013 (s 2(1) item 16) | Sch 3 (item 343) |
| Broadcasting Legislation Amendment (Broadcasting Reform) Act 2017 | 113, 2017 | 16 Oct 2017 | Sch 6 (items 14–16, 38–42): 17 Oct 2017 (s 2(1) items 13, 15) | Sch 6 (items 38–42) |
Endnote 4—Amendment history
| Provision affected | How affected |
| Title..................................... | rs No 145, 1992 |
| s 3........................................ | am No 145, 1992 |
| s 4........................................ | rs No 145, 1992 |
| | am No 59, 1997; No 145, 1997 |
| s 4A..................................... | ad No 113, 2017 |
| 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 No 59, 1997; No 145, 1997; No 45, 2005; No 103, 2013; No 113, 2017 |
| s 8........................................ | am No 145, 1997 |
| s 9........................................ | am No 145, 1997 |
| s 10...................................... | rs No 145, 1992 |
| s 10A................................... | ad No 145, 1992 |
| | am No 59, 1997; No 45, 2005 |
| s 10B................................... | ad No 113, 2017 |
| s 10C................................... | ad No 113, 2017 |
| s 10D................................... | ad No 113, 2017 |
| s 10E................................... | ad No 113, 2017 |