Radiocommunications (Test Permit Tax) Act 1983
No. 135 of 1983
An Act to impose a tax on the grant of a test 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 (Test 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;
“test permit” means a test permit that specifies a day as the day of expiration of the permit.
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 test permit.
Amount of tax
7. (1) The amount of tax in respect of the grant of a test 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 test permits included in different classes of test permits or in respect of persons included in different classes of persons, or both.
Transitional
8. Notwithstanding anything in section 7, where a test 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 (Test Permit Tax) Act 1983, enacted by the Parliament of Australia, was introduced to address the need for a tax on the grant of test permits under the Radiocommunications Act 1983. This Act imposes a tax on test permits, which are defined as permits that specify an expiration date. The imposition and calculation of this tax are regulated under this Act, with the amount determined by the Radiocommunications Taxes Collection Act 1983, which is incorporated into this legislation. The Act ensures that the tax applies from the date fixed for the Radiocommunications Act 1983, and provides transitional arrangements for test permits granted before this date. The primary policy objective of the Act is to establish a clear framework for taxing test permits within the broader regulatory environment of radiocommunications.
Scope and Application
The Radiocommunications (Test Permit Tax) Act 1983 applies to the imposition of a tax on the grant of a test permit under the Radiocommunications Act 1983, primarily targeting entities and individuals involved in the grant and use of such permits. The tax applies across the Commonwealth of Australia, thereby ensuring a uniform approach to the regulation of test permits within the national jurisdiction. The Act incorporates the Radiocommunications Taxes Collection Act 1983, and it specifies that the amount of tax imposed is determined by regulations made under the Act, allowing for flexibility in tax rates based on different classes of test permits and persons. The Act also includes provisions for transitional arrangements for test permits granted before its commencement, ensuring that the tax imposition is calculated in a manner that considers the period before the Act's effective date. The Act’s scope is extended through subordinate regulations, which allow for detailed specifications of tax amounts and classifications.
Key Provisions
The Radiocommunications (Test Permit Tax) Act 1983 (section 1) imposes a tax on the grant of a test permit, which is a permit that specifies an expiration date. This Act is integrated with the Radiocommunications Taxes Collection Act 1983 (section 3) and applies sections 4 and 6 of the Radiocommunications Act 1983 (section 5) in the same manner. The tax (section 6) is determined by regulations (section 7) and can vary based on the class of test permit or the class of person to whom the permit is granted. Transitional provisions (section 8) specify the tax calculation for permits granted before the commencement date, using a specific formula. Regulations for determining the tax amount can be made by the Governor-General (section 9).
The Act imposes several obligations on the parties involved. Primarily, it requires the imposition of a tax on the grant of a test permit, with the amount being regulated under section 7. For test permits issued before the Act's commencement date, there is a specific transitional formula (section 8) that must be applied to ascertain the tax amount. The Governor-General is empowered to make regulations (section 9) to determine these amounts, ensuring clarity and consistency in tax imposition.
Breaching the provisions of this Act can lead to various legal consequences. Specifically, failure to comply with the tax imposition or the transitional formula may result in civil or criminal penalties, as outlined in the Radiocommunications Taxes Collection Act 1983. While the Act itself does not specify maximum penalties, the associated collection act likely includes provisions for fines or other sanctions for non-compliance. Therefore, adherence to the regulations and the specified tax calculation methods is crucial to avoid any legal repercussions.