EXPLANATORY STATEMENT
RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS STATUTORY RULE NO. 276 1987
ISSUED BY THE AUTHORITY OF THE MINISTER FOR LAND TRANSPORT AND INFRASTRUCTURE SUPPORT
Section 9 of the Radiocommunications (Receiver Licence Tax) Act 1983 (‘the Act’) provides that the Governor-General may make regulations prescribing the amount of tax payable in respect of the grant of a receiver licence pursuant to section 38 of the Radiocommunications Act 1983. Section 7 of the Act stipulates that the amount of tax payable in respect of the grant of a receiver licence is an amount ascertained in accordance with the regulations.
The prescribed amounts of tax have been increased in line with inflation, in accordance with decisions made by the Government in the Budget context. The new rates of tax are prescribed by a table in regulation 3 which:
• gives the new rates of tax; and
• replaces the two previous rates of tax for ‘multipoint distribution station receiver, Class A’, and ‘multipoint distribution station receiver Class B’ with a single rate for ‘multipoint distribution station receiver’.
There is to be in future only one class of licence for such receivers, and the Radiocommunications (Licensing and General) Regulations have been amended to provide for this new class of licence.
The regulations will commence on 1 December 1987.