Commonwealth Numbered Regulations - Explanatory Statements

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RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS (AMENDMENT) 1991 NO. 361

EXPLANATORY STATEMENT

Statutory Rule 1991 No. 361

Radiocommunications Taxes Collection Regulations (Amendment)

Issued by the Authority of the Minister for Transport and Communications

By virtue of section 6 of the Radiocommunications (Transmitter Licence Tax) Act 1983 taxes are imposed on the grant of a transmitter licence under section 24 of the Radiocommunications Act 1983.

Section 7 of the Radiocommunications Taxes Collection Act 1983 (the Act) provides that the tax imposed on the grant of an instrument (defined in section 4 of the Act to mean a frequency reservation certificate, a licence, a temporary permit or a test permit) is payable on the grant of the instrument.

Subsection 11(1) of the Act provides that the Governor-General may make regulations for the purposes of the Act.

Subsection 11(2) of the Act provides that the regulations made under subsection 11(1) of the Act may make provision for or in relation to the remission or refund of tax in specified circumstances.

Item 20A in Schedule 1 to the Radiocommunications (Licensing and General) Regulations (the Licensing and General Regulations) specifies the transmitter licence class "cordless telephone system service". The amending Regulations provide for remissions of the licence tax payable on the first and second grants to a person of this class of licence after 26 November 1991. The remission on the first grant is to be 50%, and on the second grant 25%.

A new class of transmitter licence, "public mobile telecommunications service, Class B", was created by amendments to the Licensing and General Regulations made at the same meeting of the Executive Council as these amendments. The tax payable upon the grant of this new licence class was prescribed in amendments to the Radiocommunications (Transmitter Licence Tax) Regulations also made at the same meeting of the Executive Council.

The amending Regulations provide for remissions of the tax payable upon the grant of the new class of licence, and payable as annual instalments, with different remissions to apply in relation to different periods as follows:

       for the period up to 30 November 1992, the remission is 80%;

       for the period 1 December 1992 to 30 November 1993, the remission is 60%;

       for the period 1 December 1993 to 30 November 1994, the remission is 40%; and

       for the period 1 December 1994 to 30 November 1995, the remission is 20%.


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