Radiocommunications (Transmitter Licence Tax) Amendment Act 2002

Administered by Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts

Legislation au C2004A00944 In force Act

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Radiocommunications (Transmitter Licence Tax) Amendment Act 2002

 

No. 7, 2002

 

 

 

 

 

An Act to amend the Radiocommunications (Transmitter Licence Tax) Act 1983, and for related purposes

 

 

Contents

1 Short title

2 Commencement

3 Schedule(s)

Schedule 1—Radiocommunications (Transmitter Licence Tax) Act 1983

 

Radiocommunications (Transmitter Licence Tax) Amendment Act 2002

No. 7, 2002

 

 

 

An Act to amend the Radiocommunications (Transmitter Licence Tax) Act 1983, and for related purposes

[Assented to 4 April 2002]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Radiocommunications (Transmitter Licence Tax) Amendment Act 2002.

2  Commencement

 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day on which this Act receives the Royal Assent

4 April 2002

2.  Schedule 1, item 1

29 March 1996

29 March 1996

3.  Schedule 1, item 2

The day on which this Act receives the Royal Assent

4 April 2002

Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.

 (2) Column 3 of the table is for additional information that is not part of this Act. This information may be included in any published version of this Act.

3  Schedule(s)

  Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.


Schedule 1—Radiocommunications (Transmitter Licence Tax) Act 1983

 

1  At the end of section 6

Add:

Licences of more than 12 months where there is no application

 (7) If:

 (a) a person is issued a transmitter licence for a period of more than 12 months under section 100B, 102 or 102A of the Radiocommunications Act 1992; and

 (b) before the licence is issued, the person makes an election under subsection (9) that this subsection is to apply;

tax is imposed on the issue of the licence for the period the licence is in force.

 (8) Subject to subsections (11) and (12), if:

 (a) a person is issued a transmitter licence for a period of more than 12 months under section 100B, 102 or 102A of the Radiocommunications Act 1992; and

 (b) before the licence is issued, the person makes an election under subsection (9) that this subsection is to apply;

tax is imposed on:

 (c) the issue of the licence; and

 (d) each anniversary of the day the licence came into force occurring during the period the licence is in force.

 (9) Before a person is issued a transmitter licence under section 100B, 102 or 102A of the Radiocommunications Act 1992 for a period exceeding 12 months, the person must elect, in the form approved in writing by the ACA, that either subsection (7) or (8) is to apply in respect of the transmitter licence.

 (10) However, for the purposes of this section, if the person does not make an election under subsection (9) before the transmitter licence is issued, the person is taken to have elected, before the licence is issued, that subsection (8) is to apply in respect of the licence.

 (11) If the holder of a transmitter licence:

 (a) before the licence is issued, elects that subsection (8) is to apply; and

 (b) subsequently notifies the ACA, in writing, at least 21 days before the next anniversary of the day the licence came into force that is more than 12 months before the end of the period that the licence is in force, that this subsection is to apply;

subsection (8) ceases to apply to the licence and tax is imposed on the holding of the licence on that anniversary.

 (12) If the holder of a transmitter licence:

 (a) before the licence is issued, elects that subsection (8) is to apply; and

 (b) fails to pay tax imposed on an anniversary of the day the licence came into force within 60 days after that anniversary (the 60 day period);

subsection (8) ceases to apply the day after the end of the 60 day period and tax is imposed on the holding of the licence on that day.

Note 1: The following heading to subsection 6(1) is inserted “Licences not exceeding 12 months”.

Note 2: The following heading to subsection 6(2) is inserted “Licences of more than 12 months where there is an application”.

2  Transitional—deeming provisions for the transition from tax purportedly imposed on issued licences to tax actually imposed

Definitions

(1) In this item:

issued licence means a transmitter licence issued for a period of more than 12 months under section 100B, 102 or 102A of the Radiocommunications Act 1992 before this item commenced.

Licence Tax Act means the Radiocommunications (Transmitter Licence Tax) Act 1983.

Elections under subsection 6(9)

(2) For the purposes of the Licence Tax Act:

 (a) a person who, before this item commenced, purportedly elected that subsection 6(2) of that Act is to apply to an issued licence, is taken instead to have elected at that time that subsection 6(7) is to apply to the licence; and

 (b) a person who, before this item commenced, purportedly elected that subsection 6(3) of that Act is to apply to an issued licence, is taken instead to have elected at that time that subsection 6(8) is to apply to the licence.

The election is taken to have been made in accordance with subsection 6(9) of the Licence Tax Act.

Note: Tax is therefore imposed by subsection 6(7) or (8) of the Licence Tax Act depending on the deemed election of the person. Tax might also be imposed by subsection 6(11) of that Act if a person is taken to have notified the ACA that the subsection is to apply (see subitem (4) of this item) or by subsection 6(12) of the Licence Tax Act if a person failed to pay the tax within the 60 day period mentioned in that subsection.

Discharge of liability for previous payments

(3) For the purposes of the Licence Tax Act, a person who, before this item commenced, paid an amount that purported to be a payment of tax imposed by subsection 6(2), (3), (5) or (6) of that Act in respect of an issued licence, is taken instead to have paid the equivalent tax imposed on the licence by subsection 6(7), (8), (11) or (12).

Notifications under subsection 6(11)

(4) For the purposes of the Licence Tax Act, a person who, before this item commenced, purportedly notified the ACA in accordance with subsection 6(5) of that Act that that subsection is to apply to an issued licence, is taken instead to have notified the ACA at that time that subsection 6(11) is to apply to the licence.

Section 7 determinations

(5) For the purposes of the Licence Tax Act, a determination under section 7 of that Act that was made before this item commenced is taken always to have had effect as if:

 (a) any reference in the determination to subsection 6(2) of that Act is taken also to include a reference to subsection 6(7); and

 (b) any reference in the determination to subsection 6(3) of that Act is taken also to include a reference to subsection 6(8); and

 (c) any reference in the determination to subsection 6(5) of that Act is taken also to include a reference to subsection 6(11); and

 (d) any reference in the determination to subsection 6(6) of that Act is taken also to include a reference to subsection 6(12).

 

 

[Minister’s second reading speech made in—

House of Representatives on 14 February 2002

Senate on 11 March 2002]


Overview

The Radiocommunications (Transmitter Licence Tax) Amendment Act 2002 was enacted by the Parliament of Australia to amend the Radiocommunications (Transmitter Licence Tax) Act 1983. This legislation addresses the problem of ensuring clarity and consistency in the imposition of tax on transmitter licences, particularly those issued for periods exceeding 12 months. The Act aims to clarify the tax liability for such licences, ensuring that the tax is imposed in a manner that aligns with the intended legislative framework. The policy objective is to streamline the tax imposition process for transmitter licences, reducing ambiguity and ensuring compliance with the amended provisions. The Act came into effect on 4 April 2002, with specific provisions relating to the commencement of different sections and items outlined in a table within the Act. The primary amendment introduced by the Act involves the imposition of tax on transmitter licences issued for periods exceeding 12 months, allowing licensees to elect the specific tax regime applicable to their licences. This amendment seeks to provide licensees with a choice between different tax structures, thereby offering flexibility while ensuring the proper imposition of tax.

Scope and Application

The Radiocommunications (Transmitter Licence Tax) Amendment Act 2002 amends the Radiocommunications (Transmitter Licence Tax) Act 1983, which imposes a tax on the issuance and holding of transmitter licences. This legislation applies to persons who are issued transmitter licences for a period exceeding 12 months under the Radiocommunications Act 1992, specifically targeting those who have elected for the tax to be imposed either on the issuance of the licence or on each anniversary of the licence. The Act applies nationally across Australia and encompasses any transmitter licences issued after the commencement date of the Act. The Act does not explicitly state any exclusions or exemptions, but it does provide mechanisms for the cessation of tax imposition under certain conditions. Additionally, the Act may extend its application through subordinate instruments, though no such instruments are specified in the text provided. The amendments and transitional provisions ensure a smooth transition from the previous tax imposition framework to the new one outlined in the Act.

Key Provisions

The Radiocommunications (Transmitter Licence Tax) Amendment Act 2002 (C2004A00944) primarily focuses on amending the Radiocommunications (Transmitter Licence Tax) Act 1983. This amendment introduces new provisions related to the imposition of tax on transmitter licences issued for periods exceeding 12 months. Specifically, section 1 of the amending Act adds new subsections (7), (8), (9), (10), (11), and (12) to section 6 of the 1983 Act, addressing the tax imposition on such licences. These subsections detail the conditions under which tax is imposed upon issuance and renewal of the licences. The Act imposes several obligations on the entities and individuals it governs. Firstly, it mandates that before a transmitter licence for a period exceeding 12 months is issued, the applicant must elect in writing, using a form approved by the Australian Communications Authority (ACA), whether they wish the tax to be imposed upon issuance of the licence or on each anniversary of the licence (subsections (7) and (8)). This election must be made according to the procedures set forth in subsection (9). Furthermore, if the licensee chooses to switch from annual tax payments to a single payment upon issuance, they must notify the ACA at least 21 days before the next anniversary of the licence (subsection (11)). Failure to comply with these obligations can lead to the cessation of the election and the imposition of tax on the holding of the licence. The Act also outlines the consequences for non-compliance. If a licensee fails to pay the tax imposed on an anniversary of the day the licence came into force within 60 days after that anniversary, subsection (8) ceases to apply, and tax is imposed on the holding of the licence on the day after the end of the 60-day period (subsection (12)). These provisions ensure that there are clear and enforceable measures in place to manage the tax obligations associated with transmitter licences. While the Act does not specify maximum penalties for non-compliance, the seriousness of the breaches suggests that penalties could be significant, as typically associated with tax non-compliance under Australian law.

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Area of Law
Taxation Law
Instrument
Act
Concepts
Commencement Provisions
Taxation
Transitional Provisions
Repeal & Amendment

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.