EXPLANATORY STATEMENT
Radiocommunications (Receiver Licence Tax) Regulations
(Amendment)
Statutory Rule 1990 No. 361
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 nay make regulation 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 by 7.7% in line with inflation, in accordance with decisions made by the Government in the Budget context. The previous rates were prescribed by a table in the regulations, and that table was repealed and replaced by a new table which gives the new rates of tax.
The amending regulations commence on 1 December 1990.