Radiocommunications Taxes Collection Amendment Act 1992
No. 145 of 1992
An Act to amend the Radiocommunications Taxes Collection Act 1983
[Assented to 7 December 1992]
The Parliament of Australia enacts:
Short title
1. This Act may be cited as the Radiocommunications Taxes Collection Amendment Act 1992.
Principal Act
2. In this Act, “Principal Act” means the Radiocommunications Taxes Collection Act 19831.
Commencement
3. This Act commences on 1 July 1993.
Title
4. The title of the Principal Act is repealed and the following title is substituted:
“An Act to provide for the collection of taxes imposed in relation to the Radiocommunications Act 1992”.
Incorporation of the Radiocommunications Act
5. Section 3 of the Principal Act is amended by omitting “1983” and substituting “1992”.
6. Section 4 of the Principal Act is repealed and the following section is substituted:
Interpretation
“4. In this Act, unless the contrary intention appears:
‘instrument’ means a licence or a permit;
‘tax’ means a tax imposed by:
(a) the Radiocommunications (Permit Tax) Act 1983; or
(b) the Radiocommunications (Receiver Licence Tax) Act 1983; or
(c) the Radiocommunications (Transmitter Licence Tax) Act 1983.”.
7. Section 5 of the Principal Act is repealed and the following section is substituted:
Application of Radiocommunications Act
“5. Part 1.4 of the Radiocommunications Act 1992 applies to this Act in the same manner that it applies to that Act.”.
By whom tax payable
8. Section 6 of the Principal Act is amended by omitting “grant” and substituting “issue”.
9. Section 7 of the Principal Act is repealed and the following section is substituted:
Time of payment
“7. The tax imposed on the issue of an instrument is payable:
(a) if the instrument is issued in respect of a period not exceeding 12 months—on the issue of the instrument; or
(b) otherwise—by equal instalments due on:
(i) the day on which the instrument is issued; and
(ii) each anniversary of that day in the period during which the instrument has effect.”.
10. Section 10 of the Principal Act is repealed and the following sections are substituted:
Recovery of tax
“10. Tax that is due may be recovered as a debt due to the Commonwealth.
Collection of taxes on behalf of the Commonwealth
“10A. The SMA may enter into arrangements with persons or other bodies under which those persons or other bodies may, on the Commonwealth’s behalf, receive from persons payments of tax.”.
NOTE
1. No. 133, 1983.
[Minister’s second reading speech made in—
House of Representatives on 10 November 1992
Senate on 24 November 1992]