Radiocommunications (Receiver Licence Tax) Regulations (Cth)
RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS
- In force under the Radiocommunications (Receiver Licence Tax) Act 1983
- Updated as at 31 March 1994 (HISTREG CHAP 825 #DATE 31:03:1994)
- In force under the Radiocommunications (Receiver Licence Tax) Act 1983
- Updated as at 31 March 1994 (HISTREG CHAP 825 #DATE 31:03:1994)
*1* The Radiocommunications (Receiver Licence Tax) Regulations (in force under the Radiocommunications (Receiver Licence Tax) Act 1983) as shown in this reprint comprise Statutory Rules 1985 No. 201 amended as indicated in the Tables below.
Year and Date of Date of Application,
number notification commencement saving or
in Gazette transitional
provisions
1985 No. 201 19 Aug 1985 20 Aug 1985
223 6 Sept 1985 9 Sept 1985 -
1986 No. 198 31 July 1986 31 July 1986 -
279 30 Sept 1986 1 Oct 1986 -
1987 No. 59 1 May 1987 1 May 1987 -
276 30 Nov 1987 1 Dec 1987 -
1988 No. 219 31 Aug 1988 1 Sept 1988 -
308 30 Nov 1988 1 Dec 1988 -
1989 No. 321 30 Nov 1989 1 Dec 1989 -
1990 No. 361 30 Nov 1990 1 Dec 1990 -
1991 No. 345 12 Nov 1991 12 Nov 1991 -
386 27 Nov 1991 1 Dec 1991 -
1992 No. 385 30 Nov 1992 1 Dec 1992 -
1993 No. 163 29 June 1993 30 June 1993 -
Table of Amendments
ad=added or inserted am=amended rep=repealed rs=repealed and substituted
Provision affected How affected
R. 2 am. 1993 No. 163
R. 3 am. 1985 No. 223; 1986 Nos. 198 and 279;
1987 Nos. 59 and 276; 1988 Nos. 219 and 308;
1989 No. 321; 1990 No. 361; 1991 Nos. 345
and 386; 1992 No. 385
RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS - TABLE OF PROVISIONS TABLE
TABLE OF PROVISIONS
Regulation
1. Citation
2. Interpretation
3. Amount of Tax
RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS - REG 1
Citation
1. These Regulations may be cited as the Radiocommunications (Receiver Licence Tax) Regulations.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS - REG 2
Interpretation
2. (1) In these Regulations, unless the contrary intention appears:
"message" has the same meaning as in the Radiocommunications (Licensing and General) Regulations;
"Radiocommunications (Licensing and General Regulations" means the Radiocommunications (Licensing and General) Regulations as amended and in force at the beginning of 30 June 1993.
(2) In these Regulations, an expression specified in Column 2 of an item in the table in regulation 3 has the same meaning as in the Radiocommunications (Licensing and General) Regulations.
RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS - REG 3
Amount of Tax
3. (1) Subject to this regulation, the amount of tax in respect of the grant of a receiver licence in respect of:
(a) a receiver that constitutes one station;
(b) a receiver that forms part of one station, being a station that includes one receiver only;
(c) 2 or more receivers that constitute one station; or
(d) 2 or more receivers that form part of one station, being a station that does not include any receiver other than those receivers;
being a station known by an expression specified in Column 2 of an item in the following table, is an amount ascertained by reference to the period in respect of which the licence is granted at the rate specified in Column 3 of that item:
Column 1 Column 2 Column 3
Item No. Expression Rate per annum of tax
1 AUSSAT receive-only station $224
2 Coast station, Class A (receive-only) $1140
3 Coast station, Class B (receive-only) $21,134
4 Earth station, Class A (receive-only) $206
5 Earth station, Class B (receive-only) $206
6 Earth station, Class C (receive-only) $11,134
7 Earth station, Class D (receive-only) $22,171
8 Earth station, Class E (receive-only) $103,838
9 Land mobile paging receiver $31
10 Major fixed station, not being a station $34
referred to in item 4,5,6,7 or 8
(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) Subregulation (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.
(3) Notwithstanding subregulation (1), where:
(a) an application in respect of a licence is made by a person who is a member of a body corporate, or of an unincorporated body, that:
(i) is formed to provide recreation or amusement or
to promote a charity;
(ii) is not carried on for the purpose of profit or
gain to its individual members;
(iii) applies its profits (if any) or other income in promoting its
objects; and
(iv) prohibits the making of any distribution, whether in money,
property or otherwise, to its members;
(b) the application is in respect of a licence in respect of a receiver that is to be operated:
(i) in connection with the activities of the organization; and
(ii) otherwise than for reward or in connection with the operation of a
business;
(c) the application is lodged by the organization, together with not fewer than 24 other applications, each of which:
(i) is of the kind referred to in paragraphs (a) and (b); and
(ii) is in respect of the grant of a licence in respect of a period
that commences on the same day; and
(d) the application, together with the amount of tax in respect of the grant of the licence, is lodged before the commencement of that period;
the amount of tax in respect of the grant of the licence is the amount that would, but for this subregulation, be applicable less an amount equal to 15% of that amount.
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