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Radiocommunications (Receiver Licence Tax) Act 1983

Authoritative Version
Act No. 132 of 1983 as amended, taking into account amendments up to Radiocommunications (Receiver Licence Tax) Amendment Act 2020
An Act to impose a tax on the issue, the anniversary of the coming into force and the holding of a receiver licence under the Radiocommunications Act 1992
Administered by: Infrastructure, Transport, Regional Development and Communications
Registered 13 Jul 2021
Start Date 17 Jun 2021
Table of contents.

Commonwealth Coat of Arms of Australia

Radiocommunications (Receiver Licence Tax) Act 1983

No. 132, 1983

Compilation No. 7

Compilation date:                              17 June 2021

Includes amendments up to:            Act No. 152, 2020

Registered:                                         13 July 2021

About this compilation

This compilation

This is a compilation of the Radiocommunications (Receiver Licence Tax) Act 1983 that shows the text of the law as amended and in force on 17 June 2021 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

3............ Collection Act..................................................................................... 1

4............ Interpretation....................................................................................... 1

5............ Application of Radiocommunications Act........................................... 1

6............ Imposition of tax................................................................................. 1

7............ Amount of tax..................................................................................... 3

9............ Regulations......................................................................................... 4

Endnotes                                                                                                                                      5

Endnote 1—About the endnotes                                                                              5

Endnote 2—Abbreviation key                                                                                  7

Endnote 3—Legislation history                                                                               8

Endnote 4—Amendment history                                                                             9

 


An Act to impose a tax on the issue, the anniversary of the coming into force and the holding of a receiver licence under the Radiocommunications Act 1992

 

 

1  Short title

                   This Act may be cited as the Radiocommunications (Receiver Licence Tax) 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  Collection Act

                   The Radiocommunications Taxes Collection Act 1983 is incorporated and shall be read as one with this Act.

4  Interpretation

                   In this Act, tax means the tax imposed by this Act.

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)  Tax is imposed on the issue of a receiver licence that is issued for a period not exceeding 12 months.

          (1A)  If:

                     (a)  an application is made for a receiver licence for a period exceeding 12 months; and

                     (b)  when the application is made, the licence is covered by a determination under subsection (1B);

tax is imposed on the issue of the licence for the period the licence is in force.

          (1B)  The ACMA may, by legislative instrument, determine one or more classes of receiver licence for the purposes of subsection (1A).

          (1C)  If:

                     (a)  an application is made for a receiver licence for a period exceeding 12 months; and

                     (b)  when the application is made, the licence is covered by a determination under subsection (1D);

tax is imposed on:

                     (c)  the issue of the licence; and

                     (d)  each anniversary of the day the licence came into force occurring during the period the licence is in force.

          (1D)  The ACMA may, by legislative instrument, determine one or more classes of receiver licence for the purposes of subsection (1C).

             (2)  If:

                     (a)  a person applying for a receiver licence for a period of more than 12 months has made an election under subsection (4) that this subsection apply; and

                     (b)  a licence for such a period is issued to the person;

tax is imposed on the issue of the licence for the period the licence is in force.

             (3)  Subject to subsections (5) and (6), if:

                     (a)  a person applying for a receiver licence for a period of more than 12 months has made an election under subsection (4) that this subsection apply; and

                     (b)  a licence for such a period is issued to the person;

tax is imposed on:

                     (c)  the issue of the licence; and

                     (d)  each anniversary of the day the licence came into force occurring during the period the licence is in force.

             (4)  If:

                     (a)  a person applies for a receiver licence for a period exceeding 12 months; and

                     (b)  when the application is made, the licence is not covered by a determination under subsection (1B) or (1D);

the person must elect, in the application for the licence, that either subsection (2) or (3) is to apply in respect of the licence.

             (5)  If the holder of a receiver licence:

                     (a)  at the time when the person applied for the licence, elects that subsection (3) apply; and

                     (b)  subsequently notifies the ACMA, in writing, at least 21 days before the next anniversary of the day the licence came into force that is more than 12 months before the end of the period that the licence is in force, that this subsection is to apply;

subsection (3) ceases to apply to the licence and tax is imposed on the holding of the licence on that anniversary.

             (6)  If the holder of a receiver licence:

                     (a)  has elected that subsection (3) apply; and

                     (b)  has failed to pay tax imposed on an anniversary of the day the licence came into force within 60 days after that anniversary (the 60 day period);

subsection (3) ceases to apply the day after the end of the 60 day period and tax is imposed on the holding of the licence on that day.

7  Amount of tax

             (1)  The amount of tax in respect of the issue of a receiver licence, the anniversary of a receiver licence coming into force or the holding of a receiver licence is the amount determined by the ACMA.

             (2)  A determination may, among other things, provide for amounts of tax in relation to:

                     (a)  specified periods; or

                     (b)  specified classes of licences; or

                     (c)  specified classes of persons.

             (3)  In making a determination, the ACMA is to take into account such matters as are specified in the regulations.

             (4)  A determination is a legislative instrument.

9  Regulations

                   The Governor‑General may make regulations for the purposes of section 7.


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 (Receiver Licence Tax) Act 1983

132, 1983

22 Dec 1983

20 Aug 1985 (s 2 and gaz 1985, No S322)

 

Radiocommunications (Receiver Licence Tax) Amendment Act 1992

146, 1992

7 Dec 1992

1 July 1993 (s 3)

s 7(2)

Radiocommunications (Receiver Licence Tax) Amendment Act 1995

108, 1995

29 Sept 1995

29 Mar 1996 (s 2)

Radiocommunications (Receiver Licence Tax) Amendment Act 1997

42, 1997

22 Apr 1997

1 July 1997 (s 2)

Sch 1 (items 3, 4)

Radiocommunications (Receiver Licence Tax) Amendment Act 2000

35, 2000

3 May 2000

31 May 2000 (s 2)

Sch 1 (item 5)

Radiocommunications (Receiver Licence Tax) Amendment Act 2005

50, 2005

1 Apr 2005

Sch 1 and 2: 1 July 2005 (s 2(1) item 1)
Remainder: 1 Apr 2005 (s 2(1) item 1)

Sch 2

Statute Law Revision Act 2013

103, 2013

29 June 2013

Sch 3 (items 184, 343): 29 June 2013 (s 2(1) item 16)

Sch 3 (item 343)

Radiocommunications (Receiver Licence Tax) Amendment Act 2020

152, 2020

17 Dec 2020

17 June 2021 (s 2(1) item 1)

Sch 1 (item 3)

 

Endnote 4—Amendment history

 

Provision affected

How affected

Title.....................................

am No 146, 1992; No 108, 1995; No 35, 2000

s 5........................................

rs No 146, 1992

s 6........................................

am No 146, 1992

 

rs No 108, 1995

 

am No 42, 1997; No 35, 2000; No 50, 2005; No 152, 2020

s 7........................................

rs No 146, 1992

 

am No 108, 1995; No 42, 1997; No 35, 2000; No 50, 2005; No 103, 2013

s 8........................................

rep No 146, 1992