EXPLANATORY STATEMENT
Statutory Rule 1988 No 219 Issued by the Authority of the Minister for Transport and Communications
Section 9 of the Radiocommunications (Receiver Licence Tax) Act 1983 (the Act) provides that the Governor-General may make regulations for the purposes of section 7 of the Act prescribing the amount of taxes payable in respect of the grant of a receiver licence included in different classes of receiver licences.
Item 11 of the table in subregulation 3(1) of the Radiocommunications (Receiver Licence Tax) Regulations previously provided that the amount of tax payable in respect of the grant of a licence for a multipoint distribution station receiver was $5.
The Government decided that as part of the 1988-89 Budget process, the taxes payable in respect of licences for multipoint distribution station receivers be increased by 100% with effect from 1 September 1988. The Radiocommunications (Receiver Licence Tax) Regulations (Amendment) increase by 100% the taxes payable in respect of licences for multipoint distribution station receivers, with effect from 1 September 1988.
Details of the amendments are:
Clause 1: Commencement
Provides that the Regulations commence on 1 September 1988.
Clause 2: Schedule
Provides that Column 3 of item 11 of the table in subregulation 3(1) is amended by increasing from $5 to $10 the tax payable in respect of a licence for a multipoint distribution station receiver.