EXPLANATORY STATEMENT
STATUTORY RULE NO. 280 ISSUED BY THE AUTHORITY OF THE MINISTER FOR COMMUNICATIONS
Section 9 of the Radiocommunications (Temporary Permit Tax) Act 1983 (‘the Act’) provides that the Governor-General may make regulations for the purposes of section 7 of the Act.
Amongst other things, section 7 provides that the amount of tax in respect of the grant of a temporary permit is such amount as is ascertained in accordance with the regulations.
Regulation 3 of the Radiocommunications (Temporary Permit Tax) Regulations provides that the tax in respect of the grant of the various classes of temporary permit is such as is specified in the Schedule.
The regulation omits the current Schedule and substitutes another which specifies new rates of tax which reflect Government decisions taken in the Budget context.