EXPLANATORY STATEMENT
Radiocommunications (Transmitter Licence Tax) Regulations (Amendment)
Statutory Rule 1990 No 359
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 to the Radiocommunications (Transmitter Licence Tax) Regulations (the Tax Regulations) increase the amounts of tax payable in respect of the grant of radiocommunications transmitter licences by 7.7% in line with inflation, in accordance with decisions made by the Government in the Budget context.
The amendments also insert new items 20A, 32A and 60A into the Schedule to the Tax Regulations prescribing taxes to be payable on the grant of new classes of licences inserted into Schedule 1 to the Radiocommunications (Licensing and General) Regulations by amendments considered at the same meeting of the Executive Council considering these amendments to the Tax Regulations.
The amending regulations commence on 1 December 1990.