Radiocommunications Taxes Collection Amendment Act 1992
No. 145 of 1992
An Act to amend the Radiocommunications Taxes Collection Act 1983
[Assented to 7 December 1992]
The Parliament of Australia enacts:
Short title
1. This Act may be cited as the Radiocommunications Taxes Collection Amendment Act 1992.
Principal Act
2. In this Act, “Principal Act” means the Radiocommunications Taxes Collection Act 19831.
Commencement
3. This Act commences on 1 July 1993.
Title
4. The title of the Principal Act is repealed and the following title is substituted:
“An Act to provide for the collection of taxes imposed in relation to the Radiocommunications Act 1992”.
Incorporation of the Radiocommunications Act
5. Section 3 of the Principal Act is amended by omitting “1983” and substituting “1992”.
6. Section 4 of the Principal Act is repealed and the following section is substituted:
Interpretation
“4. In this Act, unless the contrary intention appears:
‘instrument’ means a licence or a permit;
‘tax’ means a tax imposed by:
(a) the Radiocommunications (Permit Tax) Act 1983; or
(b) the Radiocommunications (Receiver Licence Tax) Act 1983; or
(c) the Radiocommunications (Transmitter Licence Tax) Act 1983.”.
7. Section 5 of the Principal Act is repealed and the following section is substituted:
Application of Radiocommunications Act
“5. Part 1.4 of the Radiocommunications Act 1992 applies to this Act in the same manner that it applies to that Act.”.
By whom tax payable
8. Section 6 of the Principal Act is amended by omitting “grant” and substituting “issue”.
9. Section 7 of the Principal Act is repealed and the following section is substituted:
Time of payment
“7. The tax imposed on the issue of an instrument is payable:
(a) if the instrument is issued in respect of a period not exceeding 12 months—on the issue of the instrument; or
(b) otherwise—by equal instalments due on:
(i) the day on which the instrument is issued; and
(ii) each anniversary of that day in the period during which the instrument has effect.”.
10. Section 10 of the Principal Act is repealed and the following sections are substituted:
Recovery of tax
“10. Tax that is due may be recovered as a debt due to the Commonwealth.
Collection of taxes on behalf of the Commonwealth
“10A. The SMA may enter into arrangements with persons or other bodies under which those persons or other bodies may, on the Commonwealth’s behalf, receive from persons payments of tax.”.
NOTE
1. No. 133, 1983.
[Minister’s second reading speech made in—
House of Representatives on 10 November 1992
Senate on 24 November 1992]
Overview
The Radiocommunications Taxes Collection Amendment Act 1992, enacted by the Parliament of Australia, was introduced to address the need for updating the Radiocommunications Taxes Collection Act 1983 to align with the changes in the Radiocommunications Act 1992. This legislative amendment ensures that the mechanisms for collecting taxes on radiocommunications instruments such as permits and licences are consistent with the new framework established by the Radiocommunications Act 1992. The Act also seeks to streamline the tax collection process by allowing the Special Minister of State to enter into arrangements with entities to facilitate the collection of taxes on behalf of the Commonwealth. The policy objective is to maintain an efficient and effective system for the collection of radiocommunications taxes while ensuring compliance with the updated legislative framework.
Scope and Application
The Radiocommunications Taxes Collection Amendment Act 1992 applies to the collection of taxes imposed in relation to radiocommunications, amending the Radiocommunications Taxes Collection Act 1983. It specifies that the taxes covered include those imposed by the Radiocommunications (Permit Tax) Act 1983, the Radiocommunications (Receiver Licence Tax) Act 1983, and the Radiocommunications (Transmitter Licence Tax) Act 1983. This Act applies to any person or entity that issues a licence or permit for radiocommunications activities within Australia. The application of this Act is consistent with Part 1.4 of the Radiocommunications Act 1992, ensuring that the tax collection aligns with the broader regulatory framework for radiocommunications in Australia. The Act extends its reach to the entire Commonwealth of Australia and allows for the recovery of due taxes as a debt owed to the Commonwealth. Additionally, the Special Minister of State may enter into arrangements with persons or other bodies to facilitate the collection of these taxes on behalf of the Commonwealth.
Key Provisions
The Radiocommunications Taxes Collection Amendment Act 1992 amends the Radiocommunications Taxes Collection Act 1983. The Act modifies the title of the Principal Act, now reading "An Act to provide for the collection of taxes imposed in relation to the Radiocommunications Act 1992" (section 4). It also updates references to the Radiocommunications Act 1992, replacing the earlier 1983 reference (section 5). The Act specifies that tax is payable upon the issue of an instrument, with payments due either at the time of issuance or in equal instalments on the anniversary of the issuance date (section 7). It also allows for the recovery of taxes as a debt due to the Commonwealth and permits the Special Minister of State to enter into arrangements for the collection of these taxes on behalf of the Commonwealth (section 10 and 10A).
The obligations imposed by this Act on the parties it governs include the payment of taxes upon the issue of an instrument, either at the time of issuance or in equal instalments on the anniversary of issuance (section 7). Furthermore, the Special Minister of State is granted the authority to enter into arrangements with persons or other bodies to facilitate the collection of these taxes on behalf of the Commonwealth (section 10A). This delegation allows for the effective management and collection of taxes imposed under the Radiocommunications Act 1992.
The Act does not explicitly outline specific offences, penalties, or civil/criminal consequences for breach within the provided text. However, by allowing the recovery of taxes as a debt due to the Commonwealth (section 10), it implies that failure to pay the specified taxes could result in debt recovery actions. Additionally, the authority granted to the Special Minister of State to enter into collection arrangements (section 10A) suggests a structured approach to tax compliance, potentially including measures for non-compliance. While the Act does not detail penalties, the implication is that non-compliance could lead to financial and legal repercussions as per general tax legislation and practices in Australia.