Radiocommunications (Temporary Permit Tax) Regulations (Cth)

Statutory Rules 1985 No. 1991

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Radiocommunications (Temporary Permit Tax) Regulations

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and pursuant to section 4 of the Acts Interpretation Act 1901, hereby make the following Regulations under the Radiocommunications (Temporary Permit Tax) Act 1983.

Dated 15 August 1985.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

M. J. DUFFY

Minister of State for Communications

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Citation

1. These Regulations may be. cited as the Radiocommunications (Temporary Permit Tax) Regulations.

Interpretation

2. An expression specified in Column 2 of an item in the Schedule has the same meaning as in the Radiocommunications (Licensing and General) Regulations.

Amount of tax

3. (1) Subject to this regulation, the amount of tax in respect of the grant of a temporary permit in respect of—

(a) a radiocommunications transmitter that constitutes one station;

(b) a radiocommunications transmitter that forms part of one station, being a station that includes one radiocommunications transmitter only;

 

(c)

 2 or more radiocommunications transmitters that constitute one station;

(d) 2 or more radiocommunications transmitters that form part of one station, being a station that does not include any radiocommunications transmitter other than those transmitters,

being a station known by an expression specified in Column 2 of an item in the Schedule, is an amount ascertained by reference to a period in respect of which the temporary permit is granted at the rate specified in Column 3 of that item.

(2) Where—

(a) a temporary permit is granted for a period of less than one year; and

(b) the amount of tax in respect of the grant of that temporary permit would, but for this sub-regulation, be less than $30,

the amount of tax in respect of that temporary permit is $30 or the amount for one year, whichever is the less.

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SCHEDULE Regulation 3

TAX ON GRANT OF TEMPORARY PERMIT

Column 1	Column 2	Column 3
Item	Expression	Rate per annum of tax
$
1	Aircraft station, Class A.........................	140
2	Aircraft station, Class B.........................	35
3	Amateur station (unrestricted)...............	21
4	Amateur station (limited).......................	21
5	Amateur station (novice)........................	21
6	Amateur station (combined limited and novice)	21
7	Citizen band radio station......................	11
8	General station, Class A.........................	20
9	General station, Class B.........................	100
10	General station, Class C.........................	250
11	General station, Class D.........................	500
12	General station, Class E.........................	1,000
13	Handphone station..................................	11
14	Marine rescue station.............................	11
15	Mobile station..........................................	35
16	Outside broadcast television station....	400
17	Ship station, Class A...............................	22
18	Ship station, Class B...............................	30
19	Ship station, Class C...............................	230

NOTE

1. Notified in the Commonwealth of Australia Gazette