Radiocommunications Taxes Collection Regulations (Amendment) (Cth)

Statutory Rules 1995

No. 63 1

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Radiocommunications Taxes Collection Regulations 2(Amendment)

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Radiocommunications Taxes Collection Act 1983.

Dated 28 March 1995.

 BILL HAYDEN

 Governor-General

By His Excellency’s Command,

PAUL ELLIOTT

Parliamentary Secretary to the Minister for Communications

 and the Arts for the Minister for Communications

and the Arts

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1.   Commencement

1.1   These Regulations commence on 3 April 1995.

2.   Amendment

2.1   The Radiocommunications Taxes Collection Regulations are amended as set out in these Regulations.

3.   Regulation 3 (Refund on frequency reservation certificate tax)

3.1   Omit the regulation.

4.   Regulation 4 (Refund on surrender of licence)

4.1   Subregulation 4 (3):

Omit the subregulation, substitute:

“(3)

If the amount of a refund calculated under subregulation (2) is less than $30, the amount is not payable.”.

5.   Regulation 4A (Refund on cancellation of instrument)

5.1   Subregulation 4A (3):

Omit the subregulation, substitute:

“(3)

If the amount of a refund calculated under subregulation (2) is less than $30, the amount is not payable.”.

6.   Regulation 5 (Exemption from tax)

6.1   Subregulation 5 (1):

Omit the subregulation.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 31 March 1995.

2. Statutory Rules 1985 No. 200 as amended by 1989 No. 355; 1991 No. 361; 1992 No. 388; 1993 No. 178.