EXPLANATORY STATEMENT
Radiocommunications (Transmitter Licence Tax) Regulations
(Amendment)
Statutory Rule No. 194 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 trnasmitter licences are divided into numerous classes under the Radiocommunications (Licensing and General) Regulations made pursuant to the Radiocommunications Act.
The proposed amendments to the Radiocommunications (Transmitter Licence Tax) Regulations (the Regulations) set the taxes payable in relation to two new classes of licence which are were created by an amendment to the Radiocommunications (Licensing and General) Regulations (refer Executive Council Minute No.25 of 1989 issued by the Authority of the Minister for Transport and Communications).
Details of the amendments to the Regulations are as follows:
Schedule
(a) amends the Schedule to the Regulations by inserting new items ‘10A Ancillary communications service network, Class A’ and ‘10B Ancillary communications service network, Class B’. The taxes payable in respect of 10A licences is $10,000 and in respect of 10B licences is $100,000.
(b) Amends items 66, 67, 68 and 69 in the Schedule of the Regulations to distinguish the stations used under the classes of licence specified in those items from stations used under 10A and 10B class licences.