EXPLANATORY STATEMENT
Statutory Rules 1985 No. 223
Issued by the Authority of the Minister for 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.
Section 7 provides that the amount of tax in respect of the grant of a receiver licence is such amount as is calculated in accordance with the regulations. Different amounts of tax may be prescribed in respect of receiver licences included in different classes of receiver licences or in respect of persons included in different classes of persons.
Section 37 of the Radiocommunications Act 1983 makes it an offence to operate or possess certain receivers, except in accordance with a receiver licence. The classes of receiver for which receiver licences are required are listed in regulation 7 of the Radiocommunications (Licensing and General) Regulations, pursuant to section 36 of the Radiocommunications Act 1983. A common feature of these receivers is that they require coordination procedures to be carried out by the Department in order to safeguard them from interference. Licensing them is seen as a way to recoup the cost of these procedures.
In the context of the Budget, licence fees payable under the Act are increased, with effect from 9 September 1985.
Details of the amending regulations are as follows:
Regulation 1 provides that the regulations come into operation from 9 September 1985.
Regulation 2 omits the table to the regulation setting out the annual rates of tax applicable to each class of station incorporating a receiver and substitutes a new table with revised annual rates of tax for each class of station. The new table also provides for payment of tax on a narrow band area receiver. Concurrent amendments of the Radiocommunications (Licensing and General) Regulations provide for a new class of station, to be called a narrow band area station, and define a narrow band area receiver to be a receiver used in association with this class of station.
Authority: Section 9 of the Radiocommunications (Receiver Licence Tax) Act 1983.
Overview
The Radiocommunications (Receiver Licence Tax) Regulations 1985 were enacted under the authority of the Radiocommunications (Receiver Licence Tax) Act 1983, which was introduced to address the need for regulating and taxing the operation of certain radio receivers. This Act, enacted by the Parliament of Australia, aims to ensure that the cost of coordination procedures, necessary to safeguard radio receivers from interference, is recouped through licensing fees. The Radiocommunications (Receiver Licence Tax) Act 1983 fills a critical gap in the regulatory framework by providing a legal basis for the imposition and collection of taxes on receiver licences, thereby facilitating the efficient management of radio spectrum and protecting the integrity of radiocommunications services.
Scope and Application
The Radiocommunications (Receiver Licence Tax) Regulations 1985 apply to any entity or individual that is required to obtain a receiver licence under the Radiocommunications Act 1983. These regulations govern the imposition and calculation of the receiver licence tax for different classes of receivers and persons, as specified in the Radiocommunications (Licensing and General) Regulations. The Act applies across the Commonwealth of Australia, ensuring a uniform approach to the regulation and taxation of receiver licences. Notably, the Act excludes receivers that do not require coordination procedures to safeguard against interference, as these are not subject to licensing or taxation. The regulations are designed to accommodate different classes of receivers and persons, with the tax rates set out in the amended regulations. The regulations also provide for the imposition of tax on a new class of station, referred to as a narrow band area station, and a corresponding new type of receiver, the narrow band area receiver. The application of these regulations is extended through subordinate instruments, which allow for the detailed specification of classes and associated tax rates.
Key Provisions
The main operative sections of the Statutory Rules 1985 No. 223, issued under the Radiocommunications (Receiver Licence Tax) Act 1983, establish and modify the annual rates of tax applicable to various classes of stations that incorporate receivers, as detailed in Regulation 2. This regulation replaces the previous table of annual tax rates with a new table that reflects updated rates for different classes of stations. Moreover, it introduces a new class of station called a "narrow band area station" and defines a "narrow band area receiver" as a receiver used in conjunction with this new class of station. Regulation 1 sets the effective date for these regulations as 9 September 1985.
The obligations and requirements imposed by these regulations primarily concern the payment of licence fees. According to Regulation 2, the new table dictates the annual rates of tax for each class of station, including the newly introduced narrow band area station. This change necessitates that all relevant parties—those who operate or possess receivers falling within the specified classes—must adhere to the updated tax rates. The regulations also require that these licence fees be paid in accordance with the prescribed schedule, ensuring that the Department of Communications can effectively manage and coordinate the licensing process.
Failure to comply with the requirements set out in these regulations may lead to various legal consequences. Firstly, operating or possessing a receiver that requires a licence without obtaining one, as per Section 37 of the Radiocommunications Act 1983, is an offence. This non-compliance can result in criminal penalties, which may include fines and other sanctions as prescribed by law. Additionally, not adhering to the updated licence fee payment schedule or incorrect classification of receivers can result in civil consequences such as penalties for late payment or misclassification, which may further include interest on overdue amounts. The exact penalties and enforcement mechanisms are detailed within the broader framework of the Radiocommunications Act 1983 and related legislation.