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Radiocommunications Taxes Collection Act 1983
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Administered by
Department of Infrastructure, Transport, Regional Development, Communications and the Arts
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C2019C00099 (C11)
02 March 2019
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1 Short title
2 Commencement
3 Incorporation of Radiocommunications Act
4 Interpretation
4A Transmitter licence associated with a commercial broadcasting licence
5 Application of Radiocommunications Act
6 By whom tax payable
7 Time of payment
7A Unpaid tax penalty determinations
8 Exemptions from tax
9 Statutory corporations to be subject to tax
10 Recovery of tax
10A Collection of taxes on behalf of the Commonwealth
10B Refund of overpayments
10C Pro rata refund of tax imposed on the issue of a transmitter licence
10D Pro rata refund of tax imposed on the anniversary of the day a transmitter licence came into force
10E Set off
11 Regulations
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history