EXPLANATORY STATEMENT
STATUTORY RULES 1985 NO. 197
Issued by the Authority of the Minister for Communications
Section 9 of the Radiocommunications (Transmitter Licence 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 transmitter licence is such amount as is ascertained in accordance with the regulations. Different amounts of tax may be prescribed in respect of transmitter licences included in different classes of transmitter licence or in respect of persons included in different classes of persons.
On commencement, section 23 of the Radiocommunications Act 1983 will make it an offence to operate or to possess a radiocommunications transmitter without a transmitter licence or a temporary permit. Section 24 empowers the Minister to grant a licence to operate and to possess specified radiocommunications transmitters. Details of the various classes of transmitter licence will be contained in the Radiocommunications (licensing and General) Regulations under the Radiocommunications Act 1983.
Fees for transmitter licences will be levied under the Act. The amount of fees will be calculated in accordance with regulations pursuant to section 9 of the Act.
The Radiocommunications Act 1983 and cognate Acts, of which the Act is one, will commence on 20 August 1985. Pursuant to section 4 of the Acts Interpretation Act 1901, which enables regulations to be made before commencement of an Act, it is wished to make the required regulations under the Act now so as to take effect from commencement.
Details of the proposed regulations are as follows:
Regulation 1 provides a citation for the regulations.
Regulation 2 provides definitions of terms used frequently throughout the regulations. The terms used in Column 2 of the Schedule have the same meaning as in the Radiocommunications (Licensing and General) Regulations.
Regulation 3 provides that the amount of tax in respect of a station, irrespective of the number of transmitters or other radiocommunications devices constituting that station, is calculated in accordance with the annual rate applicable to the type of station to which the licence relates, which
is set out in the schedule to the regulations. In the case of a network licence, the annual rate is $3,742,000. Where a licence is granted for less than a year, the minimum tax will be $30. There is a 15% discount in the case of a non-profit organisation which makes simultaneous application for the grant of twenty five or more licences for equipment connected with its activities, otherwise than for reward or in connection with the operation of a business.
Regulation 4 provides that the annual rate of tax on a licence for a fixed station, Class C (high density location) or a fixed station, Class C (low densty location) is calculated in accordance with the following formula. For each frequency not exceeding 10,000 kiloherz, the amount of tax is an amount ascertained in accordance with the table in sub-regulation(3), For each frequency exceeding 10,000 kiloherz, the amount of tax is an amount ascertained in accordance with the table in sub-regulation (4). The tables specify varying levels of tax depending on the bandwidth of the transmission and whether the station is in a high or a low density location. The rate of tax for a fixed station, Class C will be the aggregate of the rates calculated for each transmitting frequency.
The schedule to the regulations sets out the annual rate of tax in relation to stations specified in column 2 of the schedule.
Authority: section 9 of the Radiocommunications (Transmitter Licence Tax) Act 1983.