Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) (Cth)

  

Statutory

Rules1991No. 362 1

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Radiocommunications (Transmitter Licence Tax) 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 (Transmitter Licence Tax) Act 1983.

 

 Dated 20 November 1991.

 

  BILL HAYDEN

 Governor-General

 By His Excellency’s Command,

   

WARREN SNOWDON

Parliamentary Secretary to the

Minister of State for Transport and Communications

for and on behalf of the Minister of State

 for Transport and Communications

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1.   Amendment

1.1   The Radiocommunications (Transmitter Licence Tax) Regulations are amended as set out in these Regulations.

 

[NOTE:

  These Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48]

 

2.   Regulation 2 (Interpretation)

2.1   Subregulation 2 (1)

Insert the following definitions:

“‘Act’ means the Radiocommunications (Transmitter Licence Tax) Act 1983;”.

  

3.   New regulation 3a

3.1   Insert after regulation 3:

 

Amount of tax on public mobile telecommunications service licence

 “3a. (1)  The amount of tax imposed by the Act on the grant of a public mobile telecommunications service, Class A transmitter licence or a public mobile telecommunications service, Class B transmitter licence is the sum of:

• (a)

  the annual instalment specified in subregulation (2) at the time the licence is granted; and

• (b)

  each annual instalment specified in subregulation (2) at the time of an anniversary occurring more than one year before the day the licence expires; and

• (c)

  the amount payable calculated using the formula:

 

 Amount=Last instalmentxRemaining period

 payable 365

 

where:

 

“Last instalment” is the amount of the annual instalment specified in subregulation (2) on the last anniversary before the licence expires;

“Remaining period” is the number of days between the last anniversary before the licence expires and the day the licence expires.

 “(2)

For the purposes of subregulation (1), the annual instalment is $700,000.00 per MHz of spectrum on which the base stations are licensed to operate as part of the service.

 “(3)

In this regulation, the terms ‘public mobile telecommunications service, Class A’, and ‘public mobile telecommunications service, Class B’, in relation to transmitter licences, have the same meaning as in the Radiocommunications (Licensing and General) Regulations.

 “(4)

In this regulation, ‘anniversary’ means an anniversary of the day on which the licence was granted.”.

  

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NOTES

 

1. Notified in the Commonwealth of Australia Gazette on 25 November 1991.

 

2. Statutory Rules 1985 No. 197 as amended 1985 No. 225; 1986 Nos. 129, 200 and 281; 1987 Nos. 58 and 273; 1988 Nos. 220 and 307; 1989 Nos. 194, 315 and 320; 1990 No. 359; 1991 No. 347.