EXPLANATORY STATEMENT
STATUTORY RULES 1985 NO. 201
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.
On commencement, section 37 of the Radiocommunications Act 1983 will make it an offence to operate or possess a receiver belonging to a prescribed class of receivers except in accordance with a receiver licence. Prescribed classes of receiver will be 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.
Fees for receiver licences will be levied under the Radiocommunications (Receiver Licence Tax) Act 1983. Details of the fees will appear in regulations pursuant to section 9 of the Act.
The Radiocommunications Act 1983 and cognate Acts, of which the Act is one, will commence on 20 August 1985. Pursuant to section 4 of the Acts Interpretation Act 1901, which enables regulations to be made before commencement of an Act, it is wished to make regulations prescribing fees under the Act now so as to take effect from commencement.
Details of the proposed regulations are as follows:
Regulation 1 provides a citation for the regulations.
Regulation 2 provides definitions of terms appearing throughout the regulations.
Regulation 3 provides that the tax on the grant of a receiver licence is the tax applicable to the station of which the receiver or receivers form a part, calculated in accordance with the annual rate set out in the table to the regulation. Where a licence is granted for less than a year, there is a minimum fee of $30. There is a 15% discount for a non-profit
organisation formed for recreation, amusement or charity which applies simultaneously for the grant of twenty five or more receiver licences for use in connection with its activities, otherwise than for reward or in connection with the operation of a business.
Authority: section 9 of the Radiocommunications (Receiver Licence Tax) Act 1983.
Overview
The Radiocommunications (Receiver Licence Tax) Regulations 2004, issued under the authority of the Minister for Communications, were enacted to provide regulatory detail for the Radiocommunications (Receiver Licence Tax) Act 1983. This Act was introduced to address the need for regulating the fees associated with receiver licences to recoup the costs of coordination procedures that safeguard receivers from interference. These regulations were established to ensure the implementation of tax amounts prescribed for different classes of receiver licences, in alignment with the policy objective of the Act, which is to provide a structured and fair taxation system for the licensing of receivers. The Radiocommunications Act 1983 and its related acts, including the Radiocommunications (Receiver Licence Tax) Act 1983, commenced on 20 August 1985, with the regulations taking effect from that date to facilitate a smooth transition and application of the new licensing framework.
Scope and Application
The Radiocommunications (Receiver Licence Tax) Act 1983 applies to entities and individuals who require a licence for the operation or possession of receivers that belong to a prescribed class, as outlined in the Radiocommunications (Licensing and General) Regulations. These receivers typically necessitate coordination procedures to prevent interference, and the tax levied under the Act is intended to cover the costs associated with these procedures. The Act operates nationally across Australia, in alignment with the broader legislative framework established by the Radiocommunications Act 1983, which came into effect on 20 August 1985. The Act’s regulations, including those prescribing the fees for receiver licences, are made pursuant to section 9 of the Act and are designed to take effect from the Act's commencement. Notably, the Act provides for a minimum fee of $30 for licences granted for less than a year and offers a 15% discount for non-profit organisations applying for multiple licences for recreational, amusement, or charitable activities. The authority for these regulations stems from section 9 of the Radiocommunications (Receiver Licence Tax) Act 1983.
Key Provisions
The key provisions of the Radiocommunications (Receiver Licence Tax) Act 1983 (the Act) revolve around the regulation of fees for the grant of receiver licences. Section 7 of the Act states that the amount of tax in respect of a receiver licence is determined by the regulations, which may vary for different classes of receivers and persons (Section 7). The Act authorises the Governor-General to make regulations under Section 9, which include the fees for receiver licences. These fees are necessary to cover the costs associated with coordination procedures carried out by the Department to prevent interference with the specified classes of receivers.
The Act imposes several obligations on the parties involved. Firstly, it requires that any receiver belonging to a prescribed class, which is listed in regulation 7 of the Radiocommunications (Licensing and General) Regulations, must be operated or possessed in accordance with a receiver licence (Section 37). This regulation ensures that the receivers are managed in a manner that safeguards against interference. Secondly, the Act mandates that fees for these licences are to be levied under the Radiocommunications (Receiver Licence Tax) Act 1983. The details of these fees are stipulated in the regulations, which outline the annual rates and any applicable discounts, such as the 15% discount for non-profit organisations applying for multiple licences (Regulation 3).
There are specific consequences for non-compliance with the provisions of the Act. According to Section 37 of the Radiocommunications Act 1983, it will be an offence to operate or possess a receiver from the prescribed class without a valid licence. The penalties for such offences are not explicitly stated in the explanatory statement, but under general Australian law, penalties for contravening provisions of an Act can include fines and, in some cases, imprisonment. The severity of the penalties would depend on the specific circumstances of the offence and the discretion of the court.