Radiocommunications (Spectrum Licence Tax) Act 1997 (Cth)

Radiocommunications (Spectrum Licence Tax) Act 1997

No. 144, 1997 as amended

Compilation start date: 29 June 2013

Includes amendments up to: Act No. 103, 2013

About this compilation

The compiled Act

This is a compilation of the Radiocommunications (Spectrum Licence Tax) Act 1997 as amended and in force on 29 June 2013. It includes any amendment affecting the compiled Act to that date.

This compilation was prepared on 8 August 2013.

The notes at the end of this compilation (the endnotes) include information about amending Acts and instruments and the amendment history of each amended provision.

Uncommenced provisions and amendments

If a provision of the compiled Act is affected by an uncommenced amendment, the text of the uncommenced amendment is set out in the endnotes.

Application, saving and transitional provisions for amendments

If the operation of an amendment is affected by an application, saving or transitional provision, the provision is identified in the endnotes.

Modifications

If a provision of the compiled Act is affected by a textual modification that is in force, the text of the modifying provision is set out in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled Act has expired or otherwise ceased to have effect in accordance with a provision of the Act, details of the provision are set out in the endnotes.

Contents

An Act to impose a tax in relation to spectrum licences under the Radiocommunications Act 1992

1Short title

This Act may be cited as the Radiocommunications (Spectrum Licence Tax) Act 1997.

2Commencement

This Act commences on the day on which it receives the Royal Assent.

3Interpretation

In this Act:

ACMA means the Australian Communications and Media Authority.

initial holding date, in relation to a spectrum licence, has the meaning given by section 4.

spectrum licence has the same meaning as in the Radiocommunications Act 1992.

tax means tax imposed by this Act.

4Initial holding date

1. (1)

   For the purposes of this Act, the ACMA may, by writing, determine that a specified day is the initial holding date for spectrum licences included in a specified class of spectrum licences. The day must be later than the day on which the determination is made.

   Note: Under section 14 of the Australian Communications and Media Authority Act 2005, the Minister may give the ACMA directions in relation to the performance of its functions and the exercise of its powers.

2. (2)

   A determination has effect accordingly.

3. (3)

   A particular spectrum licence must not be covered by more than one determination.

4. (4)

   A determination under subsection (1) is a legislative instrument.

5Application of Radiocommunications Act

Part 1.4 of the Radiocommunications Act 1992 applies to this Act in the same way that it applies to that Act.

6Imposition of tax

1. (1)

   If a spectrum licence is in force on the initial holding date for the licence, tax is imposed on the initial holding date for the licence.

2. (2)

   If:

   1. (a)

      a spectrum licence is in force on a particular anniversary of the initial holding date for the licence; and

   2. (b)

      the anniversary occurs after the commencement of this section;

   tax is imposed on that anniversary of the initial holding date for the licence.

3. (3)

   This section applies to a spectrum licence even if the licence came into force before the commencement of this section.

7Amount of tax

1. (1)

   The amount of tax in relation to a spectrum licence is the amount ascertained in accordance with a written determination made by the ACMA.

   Note: Under section 14 of the Australian Communications and Media Authority Act 2005, the Minister may give the ACMA directions in relation to the performance of its functions and the exercise of its powers.

2. (2)

   In making a determination under subsection (1), the ACMA is to take into account such matters as are specified in the regulations.

3. (3)

   A determination under subsection (1) is a legislative instrument.

8Regulations

The Governor‑General may make regulations for the purposes of section 7.

Endnotes

Endnote 1Legislation history

This endnote sets out details of the legislation history of the Radiocommunications (Spectrum Licence Tax) Act 1997.

Act	Number and year	Assent date	Commencement date	Application, saving and transitional provisions
Radiocommunications (Spectrum Licence Tax) Act 1997	144, 1997	9 Oct 1997	9 Oct 1997
Radiocommunications (Spectrum Licence Tax) Amendment Act 2005	51, 2005	1 Apr 2005	Schedules 1 and 2: 1 July 2005 (see s. 2(1)) Remainder: Royal Assent	Sch. 2
Statute Law Revision Act 2013	103, 2013	29 June 2013	Schedule 3 (items 185, 343): Royal Assent	Sch. 3 (item 343)

Endnote 2Amendment history

This endnote sets out the amendment history of the Radiocommunications (Spectrum Licence Tax) Act 1997.

ad. = added or inserted

am. = amended rep. = repealed rs. = repealed and substituted exp. = expired or ceased to have effect

Provision affected

How affected

s. 3.......................................

am. No. 51, 2005

s. 4.......................................

am. No. 51, 2005; No. 103, 2013

Note to s. 4(1) .......................

rs. No. 51, 2005

s. 7.......................................

am. No. 51, 2005; No. 103, 2013

Note to s. 7(1) .......................

rs. No. 51, 2005

Endnote 3Uncommenced amendments [none]

There are no uncommenced amendments.

Endnote 4Misdescribed amendments [none]

There are no misdescribed amendments.