Radiocommunications (Frequency Reservation Certificate Tax) Regulations
(Amendment) 1992 No. 384
EXPLANATORY STATEMENT
Statutory Rules 1992 No. 384
Issued by the Authority of the Minister for Transport and Communications
Radiocommunications (Frequency Reservation Certificate Tax) Act 1983
Radiocommunications (Frequency Reservation Certificate Tax) Regulations (Amendment)
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 under 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.
Certificates are divided into two classes: one relating to frequencies below 1 GHz, while the other relates to frequencies above and including 1 GHz. Different rates of tax are imposed for these two classes of certificate.
The amending Regulations increase the amounts of tax payable in respect of the grant of frequency reservation certificates by 1.2 per cent in line with inflation, in accordance with decisions made by the Government in the Budget context.
The Regulations commence on 1 December 1992.