Commonwealth Numbered Regulations - Explanatory Statements

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RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS (REPEAL) 1995 NO. 60

STATUTORY RULES 1995 No. 60

Issued by the Authority of the Minister for Communications and the Arts

Radiocommunications (Transmitter Licence Tax) Act 1983

Radiocommunications (Transmitter Licence Tax) Regulations (Repeal)

Section 9 of the Radiocommunications (Transmitter Licence Tax) Act 1983 (the Act) provides that the Governor-General may make regulations for purposes of section 7 of the Act.

Section 7 of the Act provides for the amount of tax in respect of the issue of a transmitter licence to be determined by the Spectrum Management Agency (the SMA).

Subsection 98(1) of Radiocommunications Act 1992 provides that the SMA may determine the types of transmitter licences that the SMA may issue under section 97 of that Act.

Prior to the commencement of the Radiocommunications Act, the Radiocommunications (Transmitter Licence Tax) Regulations (the Regulations) had been made prescribing taxes in respect of transmitter licences under the now repealed Radiocommunications Act 1983.

Subsection 7(2) of the Radiocommunications (Transmitter Licence -Tax) Amendment Act 1992 (the Amendment Act) provides that until the SMA makes a determination under section 7 of the Act, the regulations made under section 9 of the Act, that were in force immediately before the commencement of the Amendment Act, continue in force as if they were determinations made by the SMA.

The SMA made the first Radiocommunications (Transmitter Licence Tax) Determination No. 1 of 1993 on 1 July 1993. As a result, the Regulations made under section 9 of the Act were no longer in force.

However, it was apparent that many people continued to refer to the Regulations and were confused by the operation of subsection 7(2) of the Amendment Act.

The purpose of the amending Regulations was to repeal the Radiocommunications (Transmitter Licence Tax) Regulations to put it beyond doubt that they no longer have any operative effect.

Details of the Regulations are as follows:

Regulation 1 provides for the amending Regulations to commence on 3 April 1995.

Regulation 2 repeals the Regulations.