Commonwealth Numbered Regulations - Explanatory Statements

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RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS (AMENDMENT) 1991 NO. 362

Statutory Rule 1991 No. 362

Radiocommunications (Transmitter Licence Tax) Regulations (Amendment)

Issued by the Authority of the Minister for Transport and Communications

Section 9 of the Radiocommunications (Transmitter Licence Tax) Act 1983 (the Act) provides that the Governor-General may make regulations prescribing the amount of tax payable in respect of the grant of radiocommunications transmitter licences under section 24 of the Radiocommunications Act 1983. Section 7 of the Act provides that the amount of tax payable in respect of the grant of such a licence is an amount ascertained in accordance with the regulations.

Radiocommunications transmitter licences are divided into numerous classes under the Radiocommunications (Licensing and General) Regulations made under the Radiocommunications Act.

The amendments to the Radiocommunications (Transmitter Licence Tax) Regulations (the Tax Regulations) insert a new regulation 3A to prescribe taxes to be payable on the grant, and on the anniversary of the grant, of new classes of licences inserted as items 71A and 71B in Schedule 1 to the Licensing and General Regulations by amendments made at the same meeting of the Executive Council as these amendments to the Tax Regulations. The new classes of licence are "public mobile telecommunications service, Class A" and "public mobile telecommunications service, Class B".