Commonwealth Numbered Regulations - Explanatory Statements

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RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS (AMENDMENT) 1991 NO. 345

Statutory Rule 1991 No. 345

Radiocommunications (Receiver Licence Tax) Regulations (Amendment)

Issued by the Authority of the Parliamentary Secretary to the Minister for Transport and Communications for and on behalf of the Minister for Transport and Communications

Section 9 of the Radiocommunications Receiver Licence Tax) Act 1983 (the Act) provides that the Governor-General may make regulation prescribing the amount of tax payable in respect of the grant of a receiver licence under section 38 of the Radiocommunications Act 1983. Section 7 of the Act stipulates that the amount of tax payable in respect of the grant of a receiver licence is an amount ascertained in accordance with the regulations.

The amendment to the Radiocommunications (Receiver Licence Tax) Regulations (the Tax Regulations) omits items 11 and 12 from the Schedule to those Regulations. Those items provided for the taxes payable in respect of the grant of two classes of receiver licence, 'multipoint distribution station receiver, Class A' and 'multipoint distribution station receiver, Class B', which have been removed consequential to amendments to the Radiocommunications (Licensing and General) Regulations made at the same time as these amendments to the Tax Regulations.