EXPLANATORY STATEMENT
Radiocommunications (Transmitter Licence Tax) Regulations (Amendment)
Statutory Rule No. 315 of 1989
Issued by the Authority of the Minister for Transport and Communications
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 pursuant to 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 pursuant to the Radiocommunications Act.
The amendments introduce into the Radiocommunications (Transmitter Licence Tax) Regulations (the Tax Regulations) a formula for calculating the amount of tax payable upon the grant of the class of licence known as “Earth station, Australian satellite service, Class A”. This class of licence is introduced by the Radiocommunications (Licensing and General) Regulations (Amendment) (refer Executive Council Minute No.13 of 1989 - Minister for Transport and Communications).
The amendments also correct a drafting oversight in item 31 of the Schedule to the Tax Regulations which occurred in the making of recent amendments to those Regulations (refer Statutory Rule 1988 No.307).
Details of the amendments are as follows:
Schedule
(a) inserts into the Schedule of the Tax Regulations new “item 21A Earth station, Australian satellite service, Class A” and provides a formula for calculating the amount of tax payable upon the grant of this class of licence.
(b) makes an amendment to column 2 of item 22 of the Schedule to the Tax Regulations which is consequential to the amendment in (a).
(c) rectifies a drafting error by omitting from column 2 of item 31 of the Tax Regulations ‘transmitter’ and substituting ‘transmitter, other than’.