Commonwealth Numbered Regulations

1991 No. 361 RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS (AMENDMENT) - REG 3

  3.1   After Regulation 5, insert:
Remission of transmitter licence tax on cordless telephones

"6. (1) A person is entitled to a remission of 50% of the transmitter licence
tax payable on the first grant of a cordless telephone system service
transmitter licence to him or her after 26 November 1991.

"(2) A person is entitled to a remission of 25% of the transmitter licence tax
payable on the second grant of a cordless telephone system service transmitter
licence to him or her after 26 November 1991. Payment of
transmitter licence tax on public mobile telecommunications service licence

"7. (1) The annual instalment referred to in paragraph 3a (1) (a) of the
Radiocommunications (Transmitter Licence Tax) Regulations is to be paid on the
grant of the licence.

"(2) An annual instalment referred to in paragraph 3A (1) (b) of the
Radiocommunications (Transmitter Licence Tax) Regulations is to be paid on the
respective anniversary of the grant of the licence.

"(3) The amount referred to in paragraph 3A (1) (c) of the Radiocommunications
(Transmitter Licence Tax) Regulations is to be paid on the last anniversary
occurring before the licence expires. Remission of transmitter licence tax on
public mobile telecommunications licence, Class B

"8. (1) The holder of a public mobile telecommunications service, Class B
licence granted on or before 30 November 1995 is entitled to a remission of
instalments of the transmitter licence tax payable on or before that date.

"(2) The rate of remission of instalments is:

   (a)  for an instalment to be paid on or before 30 November 1992-80%; and

   (b)  for an instalment to be paid on or after 1 December 1992 but before 1
        December 1993-60%; and

   (c)  for an instalment to be paid on or after 1 December 1993 but before 1
        December 1994-40%; and

   (d)  for an instalment to be paid on or after 1 December 1994 but before 1
        December 1995-20%.

"(3) In this regulation, "instalment" includes an amount referred to in
paragraph 3A (1) (c) of the Radiocommunications (Transmitter Licence Tax)
Regulations.".