Radiocommunications (Frequency Reservation Certificate Tax) Regulations (Amendment) (Cth)

Statutory Rules 1987 No. 2741

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Radiocommunications (Frequency Reservation Certificate Tax) Regulations2 (Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Radiocommunications (Frequency Reservation Certificate Tax) Act 1983.

Dated 25 November 1987.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

PETER DUNCAN

Minister of State for Land Transport

and Infrastructure Support

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Commencement

1.These Regulations shall come into operation on 1 December 1987.

2. Regulation 2 of the Radiocommunications (Frequency Reservation Certificate Tax) Regulations is repealed and the following regulation substituted:

Amount of tax

“2. (1) The amount of tax in respect of the grant of a frequency reservation certificate is an amount ascertained by reference to a period in respect of which the certificate is granted at the rate of:

(a) if the certificate is a Class A certificate—$400 per annum; or

(b) if the certificate is a Class B certificate—$60 per annum.

 

“(2) In this regulation:

‘Class A certificate’ means a frequency reservation certificate included in the class of such certificates that relates to unallocated frequencies below one gigahertz;

‘Class B certificate’ means a frequency reservation certificate included in the class of such certificates that relates to unallocated frequencies of or above one gigahertz.”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 30 November 1987.

2. Statutory Rules 1985 No. 202 as amended by 1985 No. 224; 1986 No. 276.