Radiocommunications
(Frequency Reservation Certificate Tax) Act 1983
No. 131 of 1983
An Act to impose
a tax on the grant of a frequency reservation certificate under the Radiocommunications Act 1983
[Assented to 22 December 1983]
BE
IT ENACTED by the Queen, and the Senate and the House of Representatives of the
Commonwealth of Australia, as follows:
Short
title
1. This Act may be cited
as the Radiocommunications (Frequency Reservation Certificate Tax) Act 1983.
Commencement
2. This Act shall come
into operation on the date fixed for the purposes of sub-section 2 (1) of the Radiocommunications Act 1983.
Collection
Act
3. The Radiocommunications Taxes Collection Act
1983 is incorporated and shall be read as one with this Act.
Interpretation
4. In this Act, “tax”
means the tax imposed by this Act.
Application
of Radiocommunications Act
5. Sections 4 and 6 of the
Radiocommunications Act 1983 apply in
relation to this Act in like manner as they apply in relation to that Act.
Imposition
of tax
6. Tax is imposed on the
grant of a frequency reservation certificate.
Amount
of tax
7. (1) The amount of tax in
respect of the grant of a frequency reservation certificate is such amount as
is ascertained in accordance with the regulations.
(2) For the purposes of
sub-section (1), different amounts of tax may be prescribed in respect of
frequency reservation certificates included in different classes of
certificates or in respect of persons included in different classes of persons,
or both.
Transitional
8. Notwithstanding
anything in section 7, where a frequency reservation certificate is granted
before the date fixed for the purposes of sub-section 2 (2) of the Radiocommunications Act 1983 (in this
section referred to as the “commencing date”), the amount of the tax imposed on
that grant is an amount ascertained in accordance with the formula—
where—
a
is the amount that, but for this section, would be the amount of that tax;
b
is the number of days after the commencing date and before the day specified in
the certificate as the day of expiration of the permit; and
c
is the number of days after the day on which the certificate is granted and before
the day so specified.
Regulations
9.