EXPLANATORY STATEMENT
Radiocommunications (Transmitter Licence Tax) Regulations (Amendment)
Statutory Rule No 307 of 1988
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 amending regulations increase the amounts of tax payable in respect of the grant of radiocommunications transmitter licences generally in line with inflation, in accordance with decisions made by the Government in the Budget context. The taxes are increased by an average of 6% and in the case of Land Mobile Radiocommunications Services, by an average of 12%.
The amending regulations commence on 1 December 1988.