Commonwealth Numbered Acts

RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 No. 133, 1983 - SECT 10

10. (1) Where-

   (a)  an instrument is granted before the date fixed the purposes of
sub-section 2 (2) of the Radiocommunications Act 1983 (in this
      section referred to as the "commencing date"); and


   (b)  the day specified in the instrument as the day of expiration
of the authority is a day earlier than the commencing date, tax is not payable
in respect of that grant.

(2) Notwithstanding anything in section 7, where an instrument is granted
before the commencing date, the tax (if any) payable in respect of the grant
is payable on the commencing date.