NRS Levy Imposition Act 1998
Act No. 3 of 1998 as amended
This compilation was prepared on 1 July 2012
taking into account amendments up to Act No. 44 of 2012
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra
Contents
1 Short title [see Note 1]...........................
2 Commencement [see Note 1].......................
3 Imposition of levy..............................
Notes
An Act to impose the NRS levy, and for related purposes
1 Short title [see Note 1]
This Act may be cited as the NRS Levy Imposition Act 1998.
2 Commencement [see Note 1]
This Act commences on the day on which it receives the Royal Assent.
3 Imposition of levy
(1) Levy is imposed at the rate of 100% on NRS contribution amounts.
(2) In this section:
NRS contribution amount means an NRS contribution amount calculated under section 100 of the Telecommunications (Consumer Protection and Service Standards) Act 1999.
Note: An NRS contribution amount is calculated for a quarter. The last quarter ends on 30 June 2012: see section 98 of the Telecommunications (Consumer Protection and Service Standards) Act 1999.
Notes to the NRS Levy Imposition Act 1998
Note 1
The NRS Levy Imposition Act 1998 as shown in this consolidation comprises Act No. 3, 1998 amended as indicated in the Tables below.
For relevant information pertaining to application, saving or transitional provisions, see Table A.
Table of Acts
Act | Number
and year | Date
of Assent | Date of commencement | Application, saving or transitional provisions |
NRS Levy Imposition Act 1998 | 3, 1998 | 26 Mar 1998 | 26 Mar 1998 | |
NRS Levy Imposition Amendment Act 1999 | 49, 1999 | 5 July 1999 | 1 July 1999 | Sch. 1 (item 2) |
Telecommunications Legislation Amendment (Universal Service Reform) Act 2012 | 44, 2012 | 16 Apr 2012 | Schedule 1 (item 111): 1 July 2012
Schedule 1 (items 122, 123): 1 July 2012 (see s. 2(1)) | Sch. 1 (items 122, 123) |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
Provision affected | How affected |
S. 3.................... | am. No. 49, 1999 |
Note to s. 3............... | ad. No. 44, 2012 |
Table A
Application, saving or transitional provisions
NRS Levy Imposition Amendment Act 1999 (No. 49, 1999)
Schedule 1
2 Application
Despite:
(a) the amendment made by this Schedule; and
(b) the repeal of Part 7A of the Telecommunications Act 1997 by the Telecommunications Legislation Amendment Act 1999;
the NRS Levy Imposition Act 1998 continues to apply, after the commencement of this item, in relation to NRS levy for a quarter that ended on or before 30 June 1999, as if that amendment had not been made and that repeal had not happened.
Telecommunications Legislation Amendment (Universal Service Reform) Act 2012 (No. 44, 2012)
Schedule 1
122 Transitional—NRS policy objective
Section 12 of the Telecommunications Universal Service Management Agency Act 2012 does not apply, before the commencement of Part 2 of this Schedule, in relation to the objective set out in paragraph 11(d) of that Act.
123 Transitional—regulations
The Governor‑General may make regulations in relation to transitional matters arising out of the amendments made by this Schedule.
Overview
The NRS Levy Imposition Act 1998 was enacted by the Australian Parliament to impose a levy on certain telecommunications contributions and to provide for related matters. This Act was introduced to address the need for a dedicated funding source to support the provision of universal service obligations in the telecommunications sector. The Act imposes a 100% levy on NRS (National Rural and Regional) contribution amounts, as defined under the Telecommunications (Consumer Protection and Service Standards) Act 1999, thereby ensuring that funds are available to meet these obligations. The policy objective of the Act is to provide a stable and predictable revenue stream to support the universal service obligations, facilitating the provision of telecommunications services to all Australians, particularly those in regional and rural areas.
Scope and Application
The NRS Levy Imposition Act 1998 imposes a levy on NRS contribution amounts at a rate of 100%, with the NRS contribution amount being calculated under section 100 of the Telecommunications (Consumer Protection and Service Standards) Act 1999. This Act applies to entities subject to the NRS contribution calculations, thus affecting telecommunications companies and potentially other entities that contribute to the National Residual Scheme. The Act applies at the Commonwealth level, governing the imposition of the levy across Australia. While the Act itself does not explicitly state exclusions or exemptions, it is subject to amendment through subordinate instruments, which may further define the scope of entities and circumstances subject to the levy. The Act's provisions continue to apply to levies for quarters ending before specific dates, as detailed in the application and transitional provisions of subsequent amendments, such as the NRS Levy Imposition Amendment Act 1999 and the Telecommunications Legislation Amendment (Universal Service Reform) Act 2012.
Key Provisions
The NRS Levy Imposition Act 1998 (the Act) is an Act of Parliament that imposes a levy on certain contributions made under the Telecommunications (Consumer Protection and Service Standards) Act 1999 (Cth). The Act specifies that the levy is imposed at the rate of 100% on NRS contribution amounts (section 3(1)). NRS contribution amounts are defined as those calculated under section 100 of the Telecommunications (Consumer Protection and Service Standards) Act 1999 (section 3(2)). These amounts are calculated on a quarterly basis, with the last quarter ending on 30 June 2012 (section 98 of the Telecommunications (Consumer Protection and Service Standards) Act 1999).
The Act imposes certain obligations on the parties it governs, particularly in relation to the calculation and payment of the NRS levy. The Act requires that the levy be imposed at the specified rate on the NRS contribution amounts, which are calculated in accordance with the Telecommunications (Consumer Protection and Service Standards) Act 1999. This means that entities subject to the Telecommunications (Consumer Protection and Service Standards) Act 1999 must calculate their NRS contribution amounts in accordance with that Act and then impose the NRS levy at the specified rate on those amounts.
There are no specific offences, penalties, or civil/criminal consequences outlined in the Act for breach of its provisions. However, failure to comply with the requirements of the Act may result in legal action being taken against the offending party. The Act does not specify any maximum penalties for breach, but it is likely that any penalties would be determined by the relevant court or tribunal in accordance with the laws of the Commonwealth.