Radiocommunications (Temporary Permit Tax) Act 1983 (Cth)

Radiocommunications (Temporary Permit

Tax) Act 1983

N o. 1 3 4 o f 1 9 8 3

An Act to impose a tax on the grant of a temporary permit under

the Radiocommunications Act 1983

[Assented to 22 December 1983]

BE I T E N A C T E D by the Queen, and the Sena te and the House of

Representa t ives	of the C o m m o n w e a l t h	of Austra l ia, as	follows:
Short title

4. In this Ac t, " t a x " means t h e tax imposed by this Act.

1. This Ac t m a y be cited as the Radiocommunications (Temporary Permit

Tax) Act 1983.

Commencement

2. This Ac t shall come in to opera t ion on t h e da te fixed for the purposes of

sub-section 2 (1 ) of the Radiocommunications	Act	1983.
Collection Act

3. T h e Radiocommunications Taxes Collection Act 1983 is incorpora ted

a n d shall be read as one wi th this Ac t.

Interpretation

Radiocommunications (Temporary Permit Tax) No. 134, 1983

Application of Radiocommunications Act

5. Sections 4 and 6 of the Radiocommunications Act 1983 apply in relat ion

to this Act in like m a n n e r as they apply in relat ion to tha t Act.

Imposition of tax

6. T a x is imposed on the gran t of a t empora ry permit.

Amount of tax

7. (1) T h e a m o u n t of tax in respect of the grant of a t empora ry permi t is

such a m o u n t as is ascer ta ined in accordance with the regulat ions.

(2) For the purposes of sub-section (1 ), different amoun t s of t ax may be prescribed in respect of t empora ry permits included in different classes of t empora ry permits or in respect of persons included in different classes of persons, or both.

Transitional

8. Notwi ths tanding anyth ing in section 7, where a t empora ry permi t is

g ran ted before the da te fixed for the purposes of sub-section 2 (2) of the

Radiocommunications Act 1983 (in this sec t ion refer red to as t h e

"commenc ing d a t e " ), the a m o u n t of the tax imposed on tha t grant is an	a m o u n t
ascertained in accordance with the formula—

ab c

w h e r e —

a is the a m o u n t tha t, but for this section, would be the a m o u n t of tha t tax;

b is the number of days after the commencing da te and before the day

specified in the permi t as the day of expirat ion of the permit; and

c is the n u m b e r of days after the day on which the permi t is granted and

before the day so specified.

Regulations

9. T h e Gove rno r -Gene ra l may m a k e regulat ions for the purposes of

section 7.