Radiocommunications (Spectrum Licence Tax) Act 1997

No. 144, 1997

Radiocommunications (Spectrum Licence Tax) Act 1997

No. 144, 1997

An Act to impose a tax in relation to spectrum licences under the Radiocommunications Act 1992

Contents

1 Short title..................................1

2 Commencement..............................2

3 Interpretation................................2

4 Initial holding date.............................2

5 Application of Radiocommunications Act...............3

6 Imposition of tax..............................3

7 Amount of tax...............................3

8 Regulations.................................4

Radiocommunications (Spectrum Licence Tax) Act 1997

No. 144, 1997

An Act to impose a tax in relation to spectrum licences under the Radiocommunications Act 1992

Assented to 9 October 1997

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Radiocommunications (Spectrum Licence Tax) Act 1997.

2  Commencement

  This Act commences on the day on which it receives the Royal Assent.

3  Interpretation

  In this Act:

ACA means the Australian Communications Authority.

initial holding date, in relation to a spectrum licence, has the meaning given by section 4.

spectrum licence has the same meaning as in the Radiocommunications Act 1992.

tax means tax imposed by this Act.

4  Initial holding date

 (1) For the purposes of this Act, the ACA may, by writing, determine that a specified day is the initial holding date for spectrum licences included in a specified class of spectrum licences. The day must be later than the day on which the determination is made.

Note: Under section 12 of the Australian Communications Authority Act 1997, the Minister may give the ACA directions in relation to the performance of its functions and the exercise of its powers.

 (2) A determination has effect accordingly.

 (3) A particular spectrum licence must not be covered by more than one determination.

 (4) A determination under subsection (1) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

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) If a spectrum licence is in force on the initial holding date for the licence, tax is imposed on the initial holding date for the licence.

 (2) If:

 (a) a spectrum licence is in force on a particular anniversary of the initial holding date for the licence; and

 (b) the anniversary occurs after the commencement of this section;

tax is imposed on that anniversary of the initial holding date for the licence.

 (3) This section applies to a spectrum licence even if the licence came into force before the commencement of this section.

7  Amount of tax

 (1) The amount of tax in relation to a spectrum licence is the amount ascertained in accordance with a written determination made by the ACA.

Note: Under section 12 of the Australian Communications Authority Act 1997, the Minister may give the ACA directions in relation to the performance of its functions and the exercise of its powers.

 (2) In making a determination under subsection (1), the ACA is to take into account such matters as are specified in the regulations.

 (3) A determination under subsection (1) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

8  Regulations

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

Minister’s second reading speech made in

House of Representatives on 25 June 1997

Senate on 1 September 1997