Commonwealth of Australia Explanatory Memoranda

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RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) AMENDMENT BILL 1996

1996


THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA


HOUSE OF REPRESENTATIVES













RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) AMENDMENT BILL 1996



EXPLANATORY MEMORANDUM














(Circulated by authority of Senator the Hon. Richard Alston, Minister for Communications and the Arts)


79454  Cat.No. 96 5393 7  ISBN 0644 479566
RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) AMENDMENT BILL 1996

OUTLINE

This Bill amends the Radiocommunications (Receiver Licence Tax) Act 1983 (the Principal Act) to take account of the merging of the Spectrum Management Agency with the Australian Telecommunications Authority (AUSTEL) to become the Australian Communications Authority under the proposed Australian Communications Authority Act 1996 (the ACA Act). The merging of the two agencies is part of the new scheme for regulating telecommunications in Australia to apply from July 1997 under the proposed Telecommunications Act 1996. Under the proposed ACA Act, the new Authority is to be known as the ACA.

FINANCIAL IMPACT STATEMENT

This Bill is not expected to have any financial impact on Commonwealth expenditure or revenue.

NOTES ON CLAUSES

Clause 1 - Short title

This clause provides for the Act to be cited as the Radiocommunications (Receiver Licence Tax) Amendment Act 1996.

Clause 2 - Commencement

This clause provides for the Act to commence on 1 July 1997.

Clause 3 - Amendments

Clause 3 provides for the Radiocommunications (Receiver Licence Tax) Act 1983 (the Principal Act) to be amended as provided for in the Schedule.

Schedule 1 - Amendments of the Radiocommunications (Receiver Licence Tax) Act 1983

Item 1 - Paragraph 6(5)(b)

Subsection 6(5) of the Principal Act provides that the holder of a receiver licence issued under the Radiocommunications Act 1992 who has previously elected to pay the licence tax by instalments may notify the SMA that he/she intends to pay the balance of the licence tax owing when the next instalment falls due.

This item omits the reference to ‘the SMA’ in s. 6(5)(b) and substitutes a reference to ‘the ACA’.

Item 2 - Subsections 7(1) and (3)

Subsection 7(1) of the Principal Act provides for the SMA to determine the amount of tax that is payable by a person in respect of the issue of a receiver licence under the Radiocommunications Act 1992.

Subsection 7(3) provides for the SMA to take account of such matters as are specified in the regulations when making a determination under s. 7(1).

This item omits the references to ‘the SMA’ in these subsections and substitutes references to ‘the ACA’.

Item 3 - Transitional - notifications

This item is a transitional provision which deems notifications made to the SMA under s. 6(5)(b) of the Principal Act before the commencement of this Act to have been made to the ACA under s. 6(5)(b) as amended by this Act.

Item 4 - Transitional - determinations

This item is a transitional provision which deems determinations made by the SMA under s. 7 of the Principal Act before the commencement of this Act to have been made by the ACA under s. 7 as amended by this Act.

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