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Radiocommunications (Spectrum Licence Tax) Bill 1997
Date Introduced: 25 June 1997
House: House of Representatives
Portfolio: Communications and the Arts
Commencement: Royal Assent
The Bill imposes a tax in relation to spectrum licences issued for radiocommunications.The tax raises revenue for maintenance of the spectrum (the range of frequencies within which radiocommunications are capable of being made).
A detailed background is provide in the preceding Bills Digest on the Radiocommunications Legislation Amendment Bill 1997.
This is a taxing statue.It imposes a tax.To comply with section 55 of the Constitution this Bill is a separate Bill to the companion collection statute, the Radiocommunications Legislation Amendment Bill 1997.
Clause 6 empowers the Australian Communications Authority (ACA) to determine, in writing, the date on which a spectrum licence is issued ('initial holding date').This date is important as tax is assessed as from that date and on the anniversary of that date (if the spectrum licence continues).Setting the date is necessary because licences are issued, cancelled, and may be traded or assigned.The ACA's written determination is a disallowable instrument.
Clause 6 imposes the tax on a holder of a spectrum licence.
Clause 7 authorises the ACA to issue a written determination on the amount of tax payable.Different amounts of tax may be determined depending on the class of the spectrum licence.This determination is a disallowable instrument.
It should be noted that there is no statutory cap on the amount of tax that can be levied on the holder of a spectrum licence.However, as noted above, the determinations are disallowable instruments.
Brendan Bailey
25 July 1997
Bills Digest Service
Information and Research Services
This Digest does not have any official legal status. Other sources should be consulted to determine whether the Bill has been enacted and, if so, whether the subsequent Act reflects further amendments.
IRS staff are available to discuss the paper's contents with Senators and Members and their staff but not with members of the public.
ISSN 1328-8091
© Commonwealth of Australia 1997
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Published by the Department of the Parliamentary Library, 1997.
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Australia
Last updated: 23 July 1997