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

Select Legislative Instrument 2007 No. 142

I, PHILIP MICHAEL JEFFERY, GovernorGeneral 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

GovernorGeneral

By His Excellency’s Command

HELEN LLOYD COONAN

Minister for Communications, Information Technology and the Arts

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 505;

 (ii) item 2.1 of section 5010;

 (iii) section 5025; 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.