EXPLANATORY STATEMENT
RADIOCOMMUNICATIONS (FREQUENCY
RESERVATION CERTIFICATE TAX)
REGULATIONS (AMENDMENT)
STATUTORY RULE No. 274
ISSUED BY THE AUTHORITY OF THE MINISTER FOR LAND TRANSPORT AND INFRASTRUCTURE SUPPORT
Section 9 of the Radiocommunications (Frequency Reservation Certificate Tax) Act 1983 (“the Act”) provides that the Governor-General may make regulations prescribing the amounts of tax in respect of the grant of frequency reservation certificates pursuant to section 21 of the Radiocommunications Act 1983.
Frequency reservation certificates have the effect of reserving a frequency or frequencies for the use of a person who intends to apply in future for a radiocommunications transmitter licence, but who needs further time to make technical arrangements such as obtaining suitable equipment. Frequency reservation certificates are generally granted only in respect of those classes of licence where a substantial capital expenditure is likely to be incurred for the necessary equipment.
The regulations divide frequency reservation certificates into two classes. The first class covers certificates reserving unallocated frequencies below 1 GHz and attracts tax at the rate of $400 per annum. The second class covers certificates reserving unallocated frequencies above and including 1 GHz and will attract tax at the rate of $60 per annum. Previously the tax imposed on all frequency reservation certificates was at the rate of $380 per annum; the new rates of tax are therefore lower than the old for frequency reservation certificates in respect of most classes of licence.
The regulations will commence on 1 December 1987.