EXPLANATORY STATEMENT
Statutory Rules No. 222
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.
Section 7 of the Act 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. 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.
Section 23 of the Radiocommunications Act 1983 makes it an offence to operate or to possess a radiocommunications transmitter without a transmitter licence or a temporary permit. Section 35 of the Radiocommunications Act 1983 provides that the Minister may grant a temporary permit to operate and to possess specified radiocommunications transmitters to the holder of a temporary entry permit in force. under the Migration Act 1958 or to a member of the crew of a foreign vessel or foreign aircraft. Temporary permits thus enable non-resident aliens to operate and to possess radiocommunications transmitters in Australia.
In the context of the Budget, fees payable under the Act for temporary permits are increased, with effect from 9 September 1985.
Details of the proposed amending regulations are as follows:
Regulation 7 provides for the amending regulations to operate from 9 September 1985.
Regulation 2 repeals the existing schedule to the Radiocommunications (Temporary Permit Tax) Regulations and substitutes a Schedule with revised fees which are in line with fees proposed under concurrent amendments of the Radiocommunications (Transmitter Licence Tax) Regulations. The annual rate of tax for a class of temporary permit are the same as the tax in the corresponding class of licence in the Radiocommunications (Transmitter Licence Tax) Regulations (Amendment).
Authority: Section 9 of the Radiocommunications (Temporary Permit Tax) Act.
Overview
The Radiocommunications (Temporary Permit Tax) Regulations 2004, issued under the authority of the Minister for Communications, amend the fees for temporary permits to operate and possess radiocommunications transmitters in Australia. These regulations were enacted to align the fees for temporary permits with those for transmitter licences, ensuring consistency in the regulatory framework. The Radiocommunications (Temporary Permit Tax) Act 1983, which was enacted to provide a structured approach to the taxation of temporary permits, authorises the setting of different tax amounts based on the class of permit or the class of person. These amendments respond to the need for updated fees in light of broader changes within the radiocommunications licensing framework, reflecting a policy objective of maintaining a fair and efficient regulatory environment for both temporary permit holders and permanent licence holders.
Scope and Application
The Radiocommunications (Temporary Permit Tax) Regulations 1984, as amended by Statutory Rules No. 222, apply to the imposition of taxes on temporary permits for the operation and possession of radiocommunications transmitters in Australia. These permits are specifically granted to non-resident aliens, including holders of temporary entry permits under the Migration Act 1958 and members of the crew of foreign vessels or aircraft. The Act and its regulations are applicable on a national level across Australia, ensuring uniformity in the taxation of temporary permits. The regulations delineate different classes of temporary permits and corresponding tax rates, which are aligned with the Radiocommunications (Transmitter Licence Tax) Regulations. This alignment ensures that fees for temporary permits are consistent with those for transmitter licences, reflecting the policy intent to synchronise the taxation of both temporary and permanent radiocommunications activities. The Act does not explicitly state any exclusions or exemptions, implying that the tax applies universally within its defined scope. The application and enforcement of these regulations are supported by the Radiocommunications Act 1983, which criminalises the operation or possession of radiocommunications transmitters without the requisite licence or temporary permit.
Key Provisions
The main operative sections of these Statutory Rules (No. 222) concern the amendments to the Radiocommunications (Temporary Permit Tax) Regulations, which are set to take effect from 9 September 1985. Regulation 7 specifies the commencement date of these amending regulations, while Regulation 2 introduces a new schedule that replaces the existing one, reflecting revised fees for temporary permits (Reg 2). This new schedule aligns the fees with those proposed in the concurrent amendments to the Radiocommunications (Transmitter Licence Tax) Regulations, ensuring consistency between the annual tax rates for temporary permits and transmitter licences (Reg 2).
The obligations imposed by these regulations primarily concern the payment of taxes on temporary permits for radiocommunications transmitters. The Radiocommunications (Temporary Permit Tax) Act 1983 requires the Governor-General to make regulations under section 9 for the purposes of section 7, which dictates the amount of tax for temporary permits. The new schedule, as stipulated in Regulation 2, sets out different tax rates for various classes of temporary permits and persons, ensuring that these fees are in line with those of transmitter licences (Reg 2). This alignment is crucial for maintaining a consistent regulatory framework.
In terms of compliance, any entity or individual seeking a temporary permit to operate or possess radiocommunications transmitters in Australia must adhere to the new tax rates outlined in the amended regulations. Failure to comply with the tax provisions could potentially lead to legal repercussions. Additionally, under section 23 of the Radiocommunications Act 1983, operating or possessing a radiocommunications transmitter without a transmitter licence or a temporary permit is an offence. This underscores the importance of obtaining the appropriate permits and adhering to the prescribed tax rates.
The consequences for breaches of these regulations are outlined in the Radiocommunications Act 1983. Section 23 makes it an offence to operate or possess a radiocommunications transmitter without a transmitter licence or a temporary permit, with potential penalties for non-compliance. Although the specific penalties are not detailed in these Statutory Rules, they could include fines or other sanctions as prescribed by law. Furthermore, under section 35, the Minister has the authority to grant temporary permits to non-resident aliens, such as holders of temporary entry permits or members of foreign vessel or aircraft crews, but failure to comply with the tax requirements could result in revocation of the permit or other legal actions.