Radiocommunications (Temporary Permit Tax) Act 1983
No. 134 of 1983
An Act to impose a tax on the grant of a temporary permit under the Radiocommunications Act 1983
[Assented to 22 December 1983]
BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
Short title
1. This Act may be cited as the Radiocommunications (Temporary Permit Tax) Act 1983.
Commencement
2. This Act shall come into operation on the date fixed for the purposes of sub-section 2 (1) of the Radiocommunications Act 1983.
Collection Act
3. The Radiocommunications Taxes Collection Act 1983 is incorporated and shall be read as one with this Act.
Interpretation
4. In this Act, “tax” means the tax imposed by this Act.
Application of Radiocommunications Act
5. Sections 4 and 6 of the Radiocommunications Act 1983 apply in relation to this Act in like manner as they apply in relation to that Act.
Imposition of tax
6. Tax is imposed on the grant of a temporary permit.
Amount of tax
7. (1) The amount of tax in respect of the grant of a temporary permit is such amount as is ascertained in accordance with the regulations.
(2) For the purposes of sub-section (1), different amounts of tax may be prescribed in respect of temporary permits included in different classes of temporary permits or in respect of persons included in different classes of persons, or both.
Transitional
8. Notwithstanding anything in section 7, where a temporary permit is granted before the date fixed for the purposes of sub-section 2 (2) of the Radiocommunications Act 1983 (in this section referred to as the “commencing date”), the amount of the tax imposed on that grant is an amount ascertained in accordance with the formula—
where—
a is the amount that, but for this section, would be the amount of that tax;
b is the number of days after the commencing date and before the day specified in the permit as the day of expiration of the permit; and
c is the number of days after the day on which the permit is granted and before the day so specified.
Regulations
9. The Governor-General may make regulations for the purposes of section 7.
Overview
The Radiocommunications (Temporary Permit Tax) Act 1983 was enacted to address the need for a tax on the grant of temporary permits under the Radiocommunications Act 1983, providing a structured financial mechanism for the regulation of temporary permit grants. This Act was passed by the Australian Parliament to ensure that the management of temporary permits in the radiocommunications sector is both regulated and financially supported, thereby facilitating orderly administration and compliance within the sector. The policy objective of this Act is to impose a tax on the grant of temporary permits, ensuring that the revenue generated supports the administration of the radiocommunications sector and aids in maintaining efficient spectrum usage. The Act incorporates the Radiocommunications Taxes Collection Act 1983, ensuring that the tax collection process is integrated and streamlined with existing legislative frameworks.
Scope and Application
The Radiocommunications (Temporary Permit Tax) Act 1983 applies to the imposition of a tax on the grant of a temporary permit under the Radiocommunications Act 1983. The Act targets the temporary permits granted for radiocommunications services and activities, and it applies to all persons and entities that are subject to the Radiocommunications Act 1983. The geographic reach of this Act is national, operating under the jurisdiction of the Commonwealth of Australia. The Act does not explicitly mention any exclusions or exemptions; however, it does allow for different tax amounts to be prescribed for different classes of permits and persons. The amount of tax is determined through regulations, which are made by the Governor-General under section 9 of the Act. These regulations can further define the scope and application of the tax, potentially extending or restricting it as necessary. The Act includes a transitional provision to calculate the tax amount for permits granted before the Act's commencement date, ensuring a smooth implementation of the tax.
Key Provisions
The Radiocommunications (Temporary Permit Tax) Act 1983 imposes a tax on the grant of temporary permits under the Radiocommunications Act 1983. The Act applies from the date fixed by the Radiocommunications Act 1983 and incorporates the Radiocommunications Taxes Collection Act 1983 (sections 1, 2, 3). The tax is imposed on the grant of a temporary permit (section 6), with the amount of tax determined by regulations (section 7(1)). The Act also allows for different tax amounts to be set for different classes of permits or permit holders (section 7(2)). For temporary permits granted before the Act’s commencement date, the tax is calculated using a specific formula (section 8). Regulations to determine the amount of tax may be made by the Governor-General (section 9).
The Radiocommunications (Temporary Permit Tax) Act 1983 places specific obligations on those granting temporary permits. These entities must ensure that the appropriate tax is calculated and paid in accordance with the Act and any relevant regulations. The Act provides that certain provisions of the Radiocommunications Act 1983, such as those related to the interpretation and application of the Act, apply equally to this legislation (section 5). This ensures that the framework for the administration of temporary permits under the Radiocommunications Act 1983 is followed.
Breaches of the Radiocommunications (Temporary Permit Tax) Act 1983 may lead to civil and criminal consequences. While the Act itself does not explicitly outline penalties, any failure to comply with the tax obligations imposed by the Act could potentially result in penalties under the Radiocommunications Taxes Collection Act 1983 or other relevant legislation. The specifics of these penalties would be determined by the applicable laws and the nature of the breach. For example, failure to pay the tax could result in financial penalties or legal action to recover the owed amount.