Radiocommunications (Receiver Licence Tax) Regulations (Amendment) 1992 No.
385
EXPLANATORY STATEMENT
Statutory Rules 1992 No. 385
Issued by the Authority of the Minister for Transport and Communications
Radiocommunications (Receiver Licence Tax) Act 1983
Radiocommunications (Receiver Licence Tax) Regulations (Amendment)
Section 9 of the Radiocommunications Receiver Licence Tax) Act 1983 (the Act) provides that the Governor-General may make regulation prescribing the amount of tax payable in respect of the grant of a receiver licence under 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 1.2 per cent 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 The previous rates were prescribed by a table in the Regulations, and that table was repealed and replaced by a new table which gives the new rates of tax.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 1992.