Radiocommunications (Receiver Licence Tax) Regulations (Amendment) (Cth)
I,
THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice
of the Federal Executive Council, hereby make the following Regulation under
the
Dated 13 April 1987.
N. M. STEPHEN
Governor-General
By His Excellency’s Command,
MICHAEL DUFFY
Minister of State for Communications
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Regulation 3 of the Radiocommunications (Receiver Licence Tax) Regulations is amended by omitting sub-regulation (2) and substituting the following sub-regulations:
“(2) Where a receiver licence is granted in respect of a period of less than one year, the amount of tax payable in respect of that licence is an amount not less than—
(a) if the amount of tax that would be payable in respect of the grant of the licence for a period of one year does not exceed $40—75% of the amount that would be payable in respect of the grant of that licence for one year; or
(b) if the amount of tax that would be payable in respect of the grant of the licence for a period of one year exceeds $40—$30.
“(2a) Sub-regulation (2) does not apply where a receiver licence is granted in respect of a period of less than one year in order to ensure that the day of the expiration of the receiver licence is the same day as that of the expiration of another licence held under the Act by the holder of that receiver licence.”.
1. Notified in the
Commonwealth of Australia Gazette on 1 May 1987.2. Statutory Rules 1985 No. 201 as amended by 1985 No. 223; 1986 Nos. 198 and 279.
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