Federal Register of Legislation - Australian Government

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SLI 2007 No. 142 Regulations as made
These Regulations amend the Radiocommunications Taxes Collection Regulations (the Regulations) to correct an anomaly in the operation of the exemptions in the Regulations arising from outdated references to the Income Tax Assessment Act 1936 in the Regulations.
Administered by: DCITA
General Comments: The notice was not resolved and lapsed when the Parliament was prorogued on 15 October 2007. Under subsection 42(3) of the Legislative Instruments Act 2003, the instrument is deemed to be tabled in the Senate on the first sitting day of the 42nd Parliament.
Registered 12 Jun 2007
Tabling HistoryDate
Tabled HR14-Jun-2007
Tabled Senate14-Jun-2007
Date of repeal 09 Aug 2013
Repealed by Broadband, Communications and the Digital Economy (Spent and Redundant Instruments) Repeal Regulation 2013
This Legislative Instrument has been subject to a Motion to Disallow:
Motion Date:
11-Sep-2007
Expiry Date:
19-Mar-2008
House:
Senate
Details:
Full
Resolution:
Parliament Prorogued
Resolution Date:
20-Sep-2007
Resolution Time:
Provisions:

Radiocommunications Taxes Collection Amendment Regulations 2007 (No. 1)1

Select Legislative Instrument 2007 No. 142

I, PHILIP MICHAEL JEFFERY, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Radiocommunications Taxes Collection Act 1983.

Dated 7 June 2007

P. M. JEFFERY

Governor‑General

By His Excellency’s Command

HELEN LLOYD COONAN


1              Name of Regulations

                These Regulations are the Radiocommunications Taxes Collection Amendment Regulations 2007 (No. 1).

2              Commencement

                These Regulations commence, or are taken to have commenced, as follows:

                 (a)     on 1 July 1997 — regulations 1 to 3 and Schedule 1;

                (b)     on the day after these regulations are registered — Schedule 2.

3              Amendment of Radiocommunications Taxes Collection Regulations

                Schedules 1 and 2 amend the Radiocommunications Taxes Collection Regulations.


Schedule 1        Amendment taken to have commenced on 1 July 1997

(regulation 3)

  

[1]           Paragraph 5 (7) (b)

substitute

               (b)    that is a body of a kind referred to in one of the following provisions of the Income Tax Assessment Act 1997:

                          (i)    section 50‑5;

                         (ii)    item 2.1 of section 50‑10;

                         (iii)    section 50‑25; and

Schedule 2        Amendments commencing on day after registration

(regulation 3)

  

[1]           Regulation 1

substitute

1              Name of Regulations

                These Regulations are the Radiocommunications Taxes Collection Regulations 1985.

[2]           Subparagraph 4A (1) (b) (iii)

omit

granted;

insert

issued;

[3]           After subregulation 5 (7)

insert

Note   A body of the kind mentioned in paragraph 5 (7) (b) that paid tax in respect of apparatus licences between 1 July 1997 and 2007 may be entitled to a refund of the amount of the tax because of amendments of these Regulations that were made in 2007 with retrospective effect to 1 July 1997.


Note

1.       All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See www.frli.gov.au.