Radiocommunications (Temporary Permit Tax) Regulations (Amendment) 1992 No.
382
EXPLANATORY STATEMENT
Statutory Rules 1992 No. 382
Issued by the Authority of the Minister for Transport and Communications
Radiocommunications (Temporary Permit Tax) Act 1983
Radiocommunications (Temporary Permit Tax) Regulations (Amendment)
Section 9 of the Radiocommunications (Temporary Permit Tax) Act 1983 (the Act) provides that the Governor-General may make regulations prescribing the amount of tax payable in respect of the grant of a temporary permit under section 35 of the Radiocommunications Act 1983. Section 7 of the Act stipulates that the amount of tax payable in respect of the grant of a temporary permit is an amount ascertained in accordance with the regulations.
The amounts of tax previously prescribed were increased by 1.2 per cent in line with inflation, in accordance with decisions made by the Government in the Budget context. The previous Schedule to the Regulations was repealed and a new Schedule substituted.
The amending Regulations commence on 1 December 1992.