EXPLANATORY STATEMENT
STATUTORY RULE 1987 NO. 60
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 regulations.
Sub-regulation 3(2) of the Radiocommunications (Temporary Permit Tax) Regulations sets minimum amounts of tax for licences which are issued for periods of less than one year. The sub-regulation was drafted in the same terms as sub-regulation 3(2) of the Radiocommunications (Receiver Licence Tax) Regulations and sub-regulation 3(3) of the Radiocommunications (Transmitter Licence Tax) Regulations which have been amended to remove an ambiguity in relation to the calculation of the minimum rate of tax for short licences.
The regulation omits the previous sub-regulation 3(2) and substitutes a new sub-regulation drafted in the same terms as the new sub-regulation 3(2) of the Radiocommunications (Receiver Licence Tax) Regulations and sub-regulation 3(3) of the Radiocommunications (Transmitter Licence Tax) Regulations. The new sub-regulation makes it clear that in the case of a permit for which the annual tax does not exceed $40 the minimum tax is 75% of the annual amount. In the case of permits for which the annual tax exceeds $40 the minimum tax is $30.