Radiocommunications (Receiver Licence Tax) Regulations (Repeal) 1995 No. 61
EXPLANATORY STATEMENT STATUTORY RULES 1995 No. 61
Issued by the Authority of the Minister for Communications and the Arts Radiocommunications (Receiver Licence Tax) Act 1983 Radiocommunications (Receiver Licence Tax) Regulations (Repeal)
Section 9 of the Radiocommunications (Receiver Licence Tax) Act 1983 (the Act) provides that the Governor-General may make regulations for purposes of section 7 of the Act.
Section 7 of the Act provides for the amount of tax in respect of the issue of a receiver licence to be determined by the Spectrum Management Agency (the SMA).
Subsection 98(1) of Radiocommunications Act 1992 provides that the SMA may determine the types of receiver licences that the SMA may issue under section 97 of that Act.
Prior to the commencement of the Radiocommunications Act, the Radiocommunications (Receiver Licence Tax) Regulations (the Regulations) had been made prescribing taxes in respect of receiver licences under the now repealed Radiocommunications Act 1983.
Subsection 7(2) of the Radiocommunications (Receiver Licence Tax) Amendment Act 1992 (the Amendment Act) provides that until the SMA makes a determination under section 7 of the Act, the regulations made under section 9 of the Act, that were in force immediately before the commencement of the Amendment Act, continue in force as if they were determinations made by the SMA.
The SMA made the first Radiocommunications (Receiver Licence Tax) Determination No. 1 of 1993 on 1 July 1993. As a result, the Regulations made under section 9 of the Act were no longer in force.
However, it was apparent that many people continued to refer to the Regulations and were confused by the operation of subsection 7(2) of the Amendment Act.
The purpose of the amending Regulations was to repeal the Radiocommunications (Receiver Licence Tax) Regulations to put it beyond doubt that they no longer have any operative effect.
Details of the Regulations are as follows:
Regulation 1 provides for the amending Regulations to commence on 3 April 1995.
Regulation 2 repeals the Regulations.
Overview
The Radiocommunications (Receiver Licence Tax) Regulations (Repeal) 1995 No. 61 was introduced to repeal the Radiocommunications (Receiver Licence Tax) Regulations, which had previously prescribed taxes in respect of receiver licences under the now repealed Radiocommunications Act 1983. This repeal was necessitated by the enactment of the Radiocommunications Act 1992, which established the Spectrum Management Agency (SMA) to determine the amount of tax for receiver licences. The Radiocommunications (Receiver Licence Tax) Act 1983, as amended, provides that until the SMA makes a determination under section 7, the regulations in force prior to the commencement of the Amendment Act continue in force. However, the SMA issued the first Radiocommunications (Receiver Licence Tax) Determination No. 1 of 1993 on 1 July 1993, rendering the old regulations obsolete. The repeal regulations aim to clarify and address confusion among the public who continued to refer to the outdated regulations.
Scope and Application
The Radiocommunications (Receiver Licence Tax) Regulations (Repeal) 1995 applies to all persons and entities affected by the Radiocommunications (Receiver Licence Tax) Act 1983, which is the overarching legislation governing the imposition of taxes on receiver licences. This Act applies to the issuance of receiver licences under the Radiocommunications Act 1992, managed by the Spectrum Management Agency (SMA). The repeal of the Radiocommunications (Receiver Licence Tax) Regulations clarifies that these regulations, which were in force prior to the Radiocommunications Act 1992, no longer have any effect. The Regulations were repealed to eliminate confusion among stakeholders who continued to refer to them after the new legislative framework was established. The repeal of these regulations ensures that there is no ambiguity regarding the continued operation of the former tax regime, as the new determinations made by the SMA now govern the tax on receiver licences. This repeal applies nationally across Australia, aligning with the broad jurisdictional reach of the Radiocommunications Act 1992.
Key Provisions
The Radiocommunications (Receiver Licence Tax) Regulations (Repeal) 1995 No. 61, issued under the authority of the Minister for Communications and the Arts, repeal the Radiocommunications (Receiver Licence Tax) Regulations made under the Radiocommunications (Receiver Licence Tax) Act 1983. Section 9 of the Act allows the Governor-General to make regulations for the purposes of section 7, which mandates the Spectrum Management Agency (SMA) to determine the tax amount for issuing receiver licences. Prior to the Radiocommunications Act, these regulations prescribed taxes under the repealed Radiocommunications Act 1983. The Radiocommunications (Receiver Licence Tax) Amendment Act 1992 provided that until the SMA made a determination under section 7, the regulations in force before the Amendment Act would continue as SMA determinations. However, the SMA made its first determination on 1 July 1993, rendering the old regulations obsolete.
The repealing Regulations impose specific obligations on the parties governed by the Radiocommunications (Receiver Licence Tax) Act 1983. Primarily, these Regulations clarify that the previous Radiocommunications (Receiver Licence Tax) Regulations no longer have any effect, thereby eliminating any confusion regarding their continued relevance. The repeal ensures that any references to the old regulations are understood to be outdated, and all tax determinations must now follow the SMA's determinations under section 7 of the Act.
In terms of consequences, the Regulations themselves do not directly impose penalties for non-compliance. However, failure to adhere to the new determinations made by the SMA could result in legal repercussions under the Radiocommunications Act 1992. The Act provides for potential penalties, including fines, for any breach of its provisions. Although the specific maximum penalties are not detailed within the repealing Regulations, they would generally fall under the broader legislative framework of the Radiocommunications Act 1992, where penalties could include fines up to several thousand Australian dollars, depending on the nature and severity of the offence.