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.
Overview
The Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) Statutory Rule No. 194 of 1989 was enacted to address the need for updated tax provisions corresponding to newly introduced classes of radiocommunications transmitter licences. This amendment was necessitated by changes in the Radiocommunications (Licensing and General) Regulations, as detailed in Executive Council Minute No. 25 of 1989, which established two additional classes of licences: Class A and Class B for ancillary communications service networks. The policy objective underpinning this amendment is to ensure that the tax structure aligns with the evolving landscape of radiocommunications services, thereby maintaining a consistent and equitable framework for licensing and taxation. The regulations were issued by the Minister for Transport and Communications, exercising authority under the Radiocommunications (Transmitter Licence Tax) Act 1983.
Scope and Application
The Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) Statutory Rule No. 194 of 1989, issued under the authority of the Minister for Transport and Communications, amends the Radiocommunications (Transmitter Licence Tax) Regulations to set the taxes payable for two new classes of transmitter licences, namely Class A and Class B ancillary communications service network licences. This amendment aligns with the changes introduced by the Radiocommunications (Licensing and General) Regulations, which created these new licence classes. The taxes specified in the amendments are $10,000 for Class A licences and $100,000 for Class B licences. The new regulations also clarify the distinction between stations used under these new classes and those used under existing classes, as detailed in the Schedule to the Regulations. These amendments ensure that the tax framework under the Radiocommunications (Transmitter Licence Tax) Act 1983 remains comprehensive and accurately reflects the current licensing categories within the radiocommunications industry.
Key Provisions
The Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) Statutory Rule No. 194 of 1989 primarily amends the Schedule of the Radiocommunications (Transmitter Licence Tax) Regulations to introduce new tax rates for two additional classes of transmitter licences. These classes are designated as Class A and Class B under the ancillary communications service network, with specific tax amounts set at $10,000 for Class A and $100,000 for Class B, as stated in items 10A and 10B respectively (Schedule, item (a)). Additionally, the amendment clarifies distinctions between stations used under the newly defined classes and those used under existing classes by modifying items 66, 67, 68, and 69 in the Schedule (Schedule, item (b)).
The obligations imposed by these amendments are primarily administrative. Entities seeking to operate under the newly defined licence classes must ensure they pay the appropriate tax as stipulated in the Regulations. This involves a straightforward process of calculating and submitting the specified tax amounts when applying for or renewing a transmitter licence within these classes. Furthermore, the amendment requires clear differentiation in the use of radiocommunications stations between the new and existing classes, which may necessitate updates to operational protocols or documentation.
Breaches of the Radiocommunications (Transmitter Licence Tax) Regulations, including failure to pay the prescribed taxes, can lead to enforcement actions. While the Explanatory Statement does not explicitly detail the penalties for non-compliance, the overarching framework of the Radiocommunications Act 1983 and the Radiocommunications (Transmitter Licence Tax) Act 1983 typically entails fines and potential licence revocation. The specific maximum penalties would depend on the nature and severity of the breach, as outlined in the relevant sections of the Acts and any associated regulations. It is important for entities to adhere to these requirements to avoid such consequences.