Radiocommunications Taxes Collection Regulations (Amendment) 1993 No. 178
EXPLANATORY STATEMENT
STATUTORY RULES 1993 No. 178
Issued by the authority of the Minister for Communications
Radiocommunications Taxes Collection Act 1983
Radiocommunications Taxes Collection Regulations (Amendment)
The Radiocommunications Taxes, Collection Act 1983 (the Act) with its associated regulations is part of the regime by which the Government imposes a tax on Radiocommunications Devices. Section 6 of the Act establishes that the person who holds either a receiver or a transmitter licence is liable to pay taxes imposed under the Radiocommunications (Receiver Licence Tax) Act 1983 and the Radiocommunications (Transmitter Licence Tax) Act 1983. Another part of the regime is the Radiocommunications (Licensing and General). Regulations which contain definitions of the types of transmitters and receivers to be taxed.
Section 11 of the Act provides that the Governor-General may make regulations for the purposes of matters which are necessary for carrying out the Act and making provision for the manner of payment of tax and remission or refund of tax.
As part of the spectrum management reform established in the Radiocommunications Act 1992 the government established the Spectrum Management Agency (the SMA) which will come into operation on 1 July 1993. The SMA will continue to derive revenue by recovering receiver and transmitter tax using the liability imposed personally on the holders of receivers and transmitters licences under the Radiocommunications Taxes Collection Act 1983 and its associated Regulations.
The purpose of the regulations is to insert a new definition and to amend the terms used in the Regulations to be consistent with the terms now used in the Radiocommunications Act 1992.