Commonwealth Numbered Regulations - Explanatory Statements

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Statutory Rules 1992 No. 389

Issued by the Authority of the Minister for Transport and Communications

Radiocommunications (Transmitter Licence Tax) Act 1983

Radiocommunications (Transmitter Licence Tax) Regulations (Amendment)

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.

Paragraph 3A(2)(b) of the Radiocommunications (Transmitter Licence Tax) Regulations (the Tax Regulations) previously set the annual instalments of licence tax, payable in respect of a licence for a public mobile telecommunications service, Class A, operating in the range of 880 to 890 MHz, at $700,000 per MHz of spectrum on which the base stations in the service are licensed to operate for each region. Subregulation 3A(2A) sets out the regions for the purposes of paragraph 3A(2)(b). Thus the $700,000 per MHz tax applied to each region.

The amendments to the Tax Regulations decrease the per MHz rate of tax by different amounts for different regions, and also delete references to certain regions.

Details of the amending Regulations are attached.

The amending Regulations commence on the date of Gazettal.



Amendment regulation 1 - Amendment

Cites the Radiocommunications (Transmitter Licence Tax) Regulations as the Regulations which are amended.

Amendment regulation 2 - Regulation 3A (Amount of tax on public mobile telecommunications service licence)

Amendment regulation 2.1 substitutes new paragraph 3A(2)(b) to provide that the amount of annual instalment payable for base stations, licensed to operate on any frequency in the range of 880 MHz to 890 MHz for each region, is set out in subregulation 3A(2A).

Amendment regulation 2.2 substitutes a new subregulation 3A(2A) to provide for different amounts of annual instalment for different regions. The references to the Hobart, Canberra, Newcastle, and the country region have been omitted.

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