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SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1987 No. 135, 1987 - SCHEDULE 2
SCHEDULE 2
Subsection 3 (3)
AMENDMENT OF FIRST SCHEDULE
After item 104 in the First Schedule, the following item is inserted:
"105. Each ultra high frequency television transmitter in respect of which the
Secretary to the Department of Transport and Communications, or a person
authorised by the Secretary for the purposes of this item, has certified that
he or she is
satisfied that the relevant goods are: Nos. 1 to 9".
(a) to be used, or to be installed ready for use, at a particular time
after 30 April 1987 and before 1 January 1993 for the purpose of the
transmission to the general public of television programs by a person:
(i) as authorised by a licence warrant granted in respect of a
non-metropolitan new system licence; or
(ii) as authorised under an old system licence, being:
(A) a non-metropolitan commercial television station licence;
or
(B) a commercial television translator station licence the
television programs transmitted by which are programs of
a television station having a licence of the kind
referred to in sub-subparagraph (A); and
(b) not to be used to replace an ultra high frequency transmitter that:
(i) was used by that person for the purpose of the transmission to
the general public of television programs before the time when
the relevant goods are first used for that purpose;
(ii) is authorised to be used for that purpose by the person after
that time; and
(iii) is either:
(A) not intended to be used by the person for that purpose
after that time; or
(B) intended to be used by the person for that purpose after
that time but otherwise than under an authority of any of
the kinds referred to in subparagraph (a) (i) or (ii) In
this item:
'commercial television translator station licence' has the same meaning as in
the Broadcasting Act 1942 as in force immediately before the commencement of
the Broadcasting and Television Amendment Act 1985 ;
'metropolitan commercial television station licence' means a licence for a
commercial television station whose service area includes the General Post
Office of the capital city of a State other than Tasmania;
'metropolitan new system licence' means a new system licence whose service
area includes the General Post Office of the capital city of a State other
than Tasmania;
'non-metropolitan commercial television station licence' means a licence for a
commercial television station that is not a metropolitan commercial television
station licence;
'non-metropolitan new system licence' means a new system licence that is not a
metropolitan new system licence;
'radio transmission' has the same meaning as in the
Radiocommunications Act 1983;
'transmitter' means any thing designed or intended for use for the purpose of
radio transmission, but does not include transmission towers, masts, antennae,
electric lines or other equipment or facilities designed or intended to be
ancillary to, or associated with, such a thing for the purposes of that use;
'ultra high frequency television transmitter' means a transmitter for use in
broadcasting television programs by the transmission or emission of
electromagnetic energy of frequencies in the range of 520 megahertz to 820
megahertz A reference in this item to a particular purpose includes a
reference to purposes that include that purpose An expression used in this
item and in subsection 96 (1) of the
Broadcasting and Television Amendment Act 1985 has the same meaning in this
item as in that subsection
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