Radiocommunications Taxes Collection Regulations (Amendment) 1992 No. 388
EXPLANATORY STATEMENT
Statutory Rules 1992 No. 388
Issued by the Authority of the Minister for Transport and Communications
Radiocommunications Taxes Collection Act 1983
Radiocommunications Taxes Collection Regulations (Amendment)
By virtue of section 6 of the Radiocommunications (Transmitter Licence Tax) Act 1983 taxes are imposed on the grant of a transmitter licence under section 24 of the Radiocommunications Act 1983 (the Radcom Act).
Section 7 of the Radiocommunications Taxes Collection Act 1983 (the Act) provides that the tax imposed on the grant of an instrument (defined in section 4 of the Act to mean a frequency reservation certificate, a licence, a temporary permit or a test permit) is payable on the grant of the instrument.
Subsection 11(1) of the Act provides that the Governor-General may make regulations for the purposes of the Act.
Subsection 11(2) of the Act provides that the regulations made under subsection 11(1) of the Act may make provision for or in relation to the remission or refund of tax in specified circumstances.
Regulation 3A of the Radiocommunications (Transmitter Licence Tax) Regulations (the Licence Tax Regulations) sets out the annual instalments of licence tax payable in respect of base stations operating in regions under a public mobile telecommunications service, Class A licence. The rates of annual instalment tax are were reduced by different amounts in relation to different regions by amendments to the Licence Tax Regulations.
It was intended that licensees be entitled to the benefit of the reduced rate of annual instalment tax for the Brisbane region from the date of commencement of the amendments to the Licence Tax Regulations.
Therefore a refund was provided for any annual instalment tax paid during the 1992 calendar year in relation to the Brisbane region, to be calculated in relation to the period from the commencement of the amendments to the Licence Tax Regulations to the date on which the next annual instalment tax for that region would become payable. For that same period, a licensee is liable for annual instalment tax for that region at the reduced rate provided for in the amendments to the Licence Tax Regulations.
Details of the amendment Regulations are attached. The amendment Regulations commence on the date of Gazettal.
ATTACHMENT
DETAILS OF AMENDMENTS
Amendment regulation 1 Amendment
Cites the Radiocommunications Taxes Collection Regulations as the Regulations which are amended.
Amendment regulation 2 - New regulation 9-Refund of overpayments of transmitter licence tax on public mobile telecommunications service, Class A
Inserts a new regulation 9.
New subregulation 9(1) provides that where a licensee has paid an annual instalment tax for a public mobile telecommunications service, Class A licence during 1992 before the commencement of these amendments in relation to the Brisbane region, that licensee is entitled to a refund of tax. The refund is to be calculated in relation to the period from the commencement of the amendments to the date on which the next annual instalment tax would become payable. In relation to that same period, the licensee is liable for the reduced rate of annual instalment tax for that region provided by amendments to the Radiocommunications (Transmitter Licence Tax) Regulations (the Licence Tax Regulations).
New subregulation 9(2) imports certain terms from the Licence Tax Regulations.
Overview
The Radiocommunications Taxes Collection Regulations (Amendment) 1992 No. 388, issued under the authority of the Minister for Transport and Communications, amends the Radiocommunications Taxes Collection Regulations to address a specific issue concerning the timing of tax rate reductions for public mobile telecommunications service, Class A licence base stations operating in the Brisbane region. Enacted pursuant to section 6 of the Radiocommunications (Transmitter Licence Tax) Act 1983 and section 11 of the Radiocommunications Taxes Collection Act 1983, these regulations seek to ensure that licensees benefit from reduced annual instalment tax rates from the effective date of the amendments. The policy objective of these amendments is to provide refunds for any overpayments of annual instalment tax made by licensees before the commencement of the amendments, while also adjusting the tax liability for the period during which the reduced rates are in effect.
Scope and Application
The Radiocommunications Taxes Collection Regulations (Amendment) 1992 No. 388 applies to entities and individuals who hold a Class A licence for a public mobile telecommunications service in the Brisbane region. This regulation amends the Radiocommunications Taxes Collection Regulations to provide for the refund of overpaid annual instalment taxes for the Brisbane region for the 1992 calendar year. The amendment aims to ensure that licensees benefit from the reduced rate of annual instalment tax applicable to their region. The scope of the amendment is confined to the Brisbane region, and its application is strictly within the confines of the Radiocommunications Taxes Collection Act 1983. There are no exclusions or exemptions provided in the amendment. The amendment is made through subordinate instruments and will come into effect from the date of gazette.
Key Provisions
The Radiocommunications Taxes Collection Regulations (Amendment) 1992 No. 388 introduces amendments to the Radiocommunications Taxes Collection Regulations, particularly concerning the refund of overpayments of transmitter licence tax for public mobile telecommunications service, Class A licences. Section 9 of the new regulation addresses the refund of annual instalment tax paid by licensees before the amendments' commencement in 1992, specifically for the Brisbane region (section 9(1)). This section allows licensees to claim a refund for the period from the commencement of the amendments to the date the next annual instalment tax would be payable, while also clarifying their liability for reduced annual instalment tax during the same period (section 9(2)).
The Act imposes several obligations on the parties it governs. For instance, it requires licensees to calculate and remit annual instalment tax in accordance with the amended rates specified in the Radiocommunications (Transmitter Licence Tax) Regulations (section 7). Additionally, it mandates that licensees apply for refunds of overpaid taxes within the specified timeframe and in the manner prescribed by the regulations (section 9). Compliance with these obligations is essential to ensure that licensees accurately report and remit their taxes while also availing themselves of any refunds they are entitled to.
Failure to comply with the provisions of the Act or the regulations may result in various consequences. While specific penalties are not detailed in the explanatory statement, breaches of tax collection regulations can typically result in civil or criminal penalties, depending on the nature and severity of the breach. Civil penalties might include fines or other financial penalties, while criminal penalties could involve imprisonment or additional fines. The exact penalties would be determined in accordance with the applicable tax laws and regulations at the time of the breach.