Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) 1992
No. 383
EXPLANATORY STATEMENT
Statutory Rules 1992 No. 383
Issued by the Authority of the Minister for Transport and Communications
Radiocommunications (Transmitter Licence Tax) Act 1983
Radiocommunications (Transmitter Licence Tax) Regulations (Amendment)
Section 9 of the Radiocommunications (Transmitter Licence 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 radiocommunications transmitter licences under section 24 of the Radiocommunications Act 1983. Section 7 of the Act provides that the amount of tax payable in respect of the grant of such a licence is an amount ascertained in accordance with the regulations.
Radiocommunications transmitter licences are divided into numerous classes under the Radiocommunications (Licensing and General) Regulations made under the Radiocommunications Act.
The amendments to the Radiocommunications (Transmitter Licence Tax) Regulations (the Tax Regulations) increase the amounts of tax payable in respect of the grant of radiocommunications transmitter licences by 1.2 per cent in line with inflation, in accordance with decisions made by the Government in the Budget context.
The amending Regulations commence on 1 December 1992.