Radiocommunications (Receiver Licence Tax) Act 1983

Act No. 132 of 1983 as amended

This compilation was prepared on 1 July 2005
taking into account amendments up to Act No. 50 of 2005

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra

 

 

 

Contents

1 Short title [see Note 1]

2 Commencement [see Note 1]

3 Collection Act

4 Interpretation

5 Application of Radiocommunications Act

6 Imposition of tax

7 Amount of tax

9 Regulations

Notes

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 [see Note 1]

  This Act may be cited as the Radiocommunications (Receiver Licence Tax) Act 1983.

2  Commencement [see Note 1]

  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.

 (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) A person applying for a receiver licence for a period exceeding 12 months must elect, in the application for the licence, that either subsection (2) or (3) is to apply in respect of the receiver 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 disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

9  Regulations

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

Notes to the Radiocommunications (Receiver Licence Tax) Act 1983

Note 1

The Radiocommunications (Receiver Licence Tax) Act 1983 as shown in this compilation comprises Act No. 132, 1983 amended as indicated in the Tables below.

All relevant information pertaining to application, saving or transitional provisions prior to 22 April 1997 is not included in this compilation. For subsequent information see Table A.

Table of Acts

Act

Number
and year

Date
of Assent

Date of commencement

Application, saving or transitional provisions

Radiocommunications (Receiver Licence Tax) Act 1983

132, 1983

22 Dec 1983

20 Aug 1985 (see Gazette 1985, No. S322)

 

Radiocommunications (Receiver Licence Tax) Amendment Act 1992

146, 1992

7 Dec 1992

1 July 1993

S. 7(2)

Radiocommunications (Receiver Licence Tax) Amendment Act 1995

108, 1995

29 Sept 1995

29 Mar 1996 (see s. 2)

—

Radiocommunications (Receiver Licence Tax) Amendment Act 1997

42, 1997

22 Apr 1997

1 July 1997

Sch. 1 (items 3, 4) [see Table A]

Radiocommunications (Receiver Licence Tax) Amendment Act 2000

35, 2000

3 May 2000

31 May 2000 (see s. 2)

Sch. 1 (item 5) [see Table A]

Radiocommunications (Receiver Licence Tax) Amendment Act 2005

50, 2005

1 Apr 2005

Schedules 1 and 2: 1 July 2005 (see s. 2(1))
Remainder: Royal Assent

Sch. 2 [see Table A]

Table of Amendments

ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted

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

S. 7....................

rs. No. 146, 1992

 

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

S. 8....................

rep. No. 146, 1992

 

Table A

Application, saving or transitional provisions

Radiocommunications (Receiver Licence Tax) Amendment Act 1997
(No. 42, 1997)

Schedule 1

3  Transitional—notifications

(1) This item applies to a notification that was given to the SMA under paragraph 6(5)(b) of the Radiocommunications (Receiver Licence Tax) Act 1983 before the commencement of this item.

(2) The Radiocommunications (Receiver Licence Tax) Act 1983 has effect, after the commencement of this item, as if the notification had been given to the ACA under paragraph 6(5)(b) of the Radiocommunications (Receiver Licence Tax) Act 1983 as amended by this Act.

4  Transitional—determinations

(1) This item applies to a determination that was in force under section 7 of the Radiocommunications (Receiver Licence Tax) Act 1983 immediately before the commencement of this item.

(2) The Radiocommunications (Receiver Licence Tax) Act 1983 has effect, after the commencement of this item, as if the determination had been made by the ACA under section 7 of the Radiocommunications (Receiver Licence Tax) Act 1983 as amended by this Act.

(3) This item does not prevent the variation or revocation of the determination.

 

Radiocommunications (Receiver Licence Tax) Amendment Act 2000
(No. 35, 2000)

5  Application of amendments

The amendments made by this Schedule apply in relation to the imposition of tax in respect of a receiver 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.

 

Radiocommunications (Receiver Licence Tax) Amendment Act 2005
(No. 50, 2005)

Schedule 2

1  Definitions

In this Schedule:

Imposition Act means the Radiocommunications (Receiver Licence Tax) Act 1983.

transition time means the commencement of this Schedule.

2  Continued effect of election notices

A notice that was given to the ACA before the transition time under paragraph 6(5)(b) of the Imposition Act as then in force has the same effect after the transition time as it would have had if the amendments of that paragraph made by Schedule 1 to this Act had not been made.

3  Continued effect of amount determinations

A determination made by the ACA under subsection 7(1) of the Imposition Act that was in force immediately before the transition time has effect on and after the transition time as if it had been made by the ACMA under that subsection as amended by Schedule 1 to this Act.