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.
Overview
The Radiocommunications Taxes Collection Regulations (Amendment) 1993 No. 178 was issued under the authority of the Minister for Communications to amend the Radiocommunications Taxes Collection Regulations in light of the new Spectrum Management Agency established by the Radiocommunications Act 1992. This amendment was necessary to align the regulatory framework with the new agency's operations, ensuring that the collection of receiver and transmitter taxes remains consistent with the updated terminology and responsibilities introduced by the Radiocommunications Act 1992. The policy objective of these amendments is to facilitate a smooth transition to the new spectrum management regime while maintaining the integrity of the tax collection process.
Scope and Application
The Radiocommunications Taxes Collection Regulations (Amendment) 1993 No. 178 amends the existing Radiocommunications Taxes Collection Regulations under the Radiocommunications Taxes Collection Act 1983. This Act applies to any person or entity holding a receiver or transmitter licence, ensuring they are liable to pay taxes imposed under the Radiocommunications (Receiver Licence Tax) Act 1983 and the Radiocommunications (Transmitter Licence Tax) Act 1983. The regulations are designed to align with the new definitions and terms introduced by the Radiocommunications Act 1992, facilitating the transfer of spectrum management responsibilities to the Spectrum Management Agency (SMA) effective from 1 July 1993. The geographic reach of the Act is national, applying across all states and territories of Australia, and it extends its application through subordinate instruments such as the Radiocommunications (Licensing and General) Regulations. The Act does not specify any exclusions, exemptions, or thresholds within the text, although further details may be found in the associated regulations.
Key Provisions
The Radiocommunications Taxes Collection Regulations (Amendment) 1993 No. 178 amends existing regulations to align them with the new Radiocommunications Act 1992. Section 3 of these Regulations amends the definition of terms used in the original Radiocommunications Taxes Collection Regulations to ensure consistency with the terminology introduced by the Radiocommunications Act 1992. For example, terms such as "transmitter" and "receiver" are now defined in a manner that reflects the updated legislative framework. These amendments are intended to streamline the collection process and ensure that all parties are operating under the same definitions.
Under the amended regulations, the obligations placed on licence holders remain largely the same. Section 6 of the Radiocommunications Taxes Collection Act 1983 stipulates that the holder of a receiver or transmitter licence is liable for the taxes imposed under the Radiocommunications (Receiver Licence Tax) Act 1983 and the Radiocommunications (Transmitter Licence Tax) Act 1983. The new regulations refine these obligations by ensuring that the definitions used are consistent with the Radiocommunications Act 1992, thereby avoiding any potential confusion or misinterpretation that might arise from differing terminologies.
Breaches of the Radiocommunications Taxes Collection Act 1983 and its regulations can lead to both civil and criminal penalties. Section 19 of the Act provides that any person who fails to comply with the Act or the regulations is liable to a penalty. The nature of the penalty can vary, but it may include fines or other financial penalties. For instance, if a licence holder fails to pay the required taxes, they may be subject to fines up to a specified amount. Additionally, ongoing non-compliance could result in legal action, including potential prosecution. The exact penalties are not detailed in the explanatory statement but are likely to be outlined in the respective taxation acts or further regulations.