Radiocommunications (Transmitter Licence Tax) Amendment Act 2000

No. 36, 2000

An Act to amend the Radiocommunications (Transmitter Licence Tax) Act 1983, and for related purposes

Contents

1 Short title

2 Commencement

3 Schedule(s)

Schedule 1—Radiocommunications (Transmitter Licence Tax) Act 1983

Radiocommunications (Transmitter Licence Tax) Amendment Act 2000

No. 36, 2000

An Act to amend the Radiocommunications (Transmitter Licence Tax) Act 1983, and for related purposes

[Assented to 3 May 2000]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Radiocommunications (Transmitter Licence Tax) Amendment Act 2000.

2  Commencement

  This Act commences on the day on which Schedule 2 to the Radiocommunications Legislation Amendment Act 2000 commences.

3  Schedule(s)

  Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Radiocommunications (Transmitter Licence Tax) Act 1983

1  Title

Omit “of the issue”, substitute “of the coming into force”.

2  Paragraphs 6(3)(d) and (5)(b)

Omit “issue of the licence”, substitute “day the licence came into force”.

3  Paragraph 6(6)(b)

Omit “issue of the licence within 60 days after that day”, substitute “day the licence came into force within 60 days after that anniversary”.

4  Subsection 7(1)

Omit “the issue, the anniversary of the issue,”, substitute “the issue of a transmitter licence, the anniversary of a transmitter licence coming into force”.

5  Application of amendments

The amendments made by this Schedule apply in relation to the imposition of tax in respect of a transmitter licence, if both:

 (a) the relevant anniversary of the issue of the licence; and

 (b) the corresponding anniversary of the licence coming into force;

occur after the commencement of this item.

[Minister’s second reading speech made in—

House of Representatives on 18 February 1999

Senate on 29 March 2000]