EXPLANATORY STATEMENT
Radiocommunications (Receiver Licence Tax) Regulations (Amendment)
Statutory Rule 1989 No. 321
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 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 amounts of tax previously prescribed were increased in accordance with decisions made by the Government in the Budget context. The previous rates were prescribed by a table in regulation 3 of the Radiocommunications (Receiver Licence Tax) Regulations, and that table was repealed and replaced by a new table which gives the new rates of tax. The taxes were increased by 7.5%.
The amending regulations commence on 1 December 1989.