Radiocommunications (Temporary Permit Tax) Regulations (Amendment) (Cth)

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Statutory Rules 1987 No. 601

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Radiocommunications (Temporary Permit Tax) Regulations2 (Amendment)

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 Radiocommunications (Temporary Permit Tax) Act 1983.

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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Amount of tax

Regulation 3 of the Radiocommunications (Temporary Permit Tax) Regulations is amended by omitting sub-regulation (2) and substituting the following sub-regulation:

“(2) Where a temporary permit is granted in respect of a period of less than one year, the amount of tax payable in respect of that permit is an amount not less than—

(a) if the amount of tax that would be payable in respect of the grant of the permit 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 permit for one year; or

(b) if the amount of tax that would be payable in respect of the grant of the permit for a period of one year exceeds $40—$30.”

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 1 May 1987.

2. Statutory Rules 1985 No. 199 as amended by 1985 No. 222; 1986 Nos. 199 and 280.

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