Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) 1991 No. 362
EXPLANATORY STATEMENT
Statutory Rule 1991 No. 362
Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) 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 under 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 under the Radiocommunications Act.
The amendments to the Radiocommunications (Transmitter Licence Tax) Regulations (the Tax Regulations) insert a new regulation 3A to prescribe taxes to be payable on the grant, and on the anniversary of the grant, of new classes of licences inserted as items 71A and 71B in Schedule 1 to the Licensing and General Regulations by amendments made at the same meeting of the Executive Council as these amendments to the Tax Regulations. The new classes of licence are "public mobile telecommunications service, Class A" and "public mobile telecommunications service, Class B".
Overview
The Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) 1991 No. 362 was introduced to amend the Radiocommunications (Transmitter Licence Tax) Regulations under the Radiocommunications (Transmitter Licence Tax) Act 1983. This legislative amendment was enacted by the authority of the Minister for Transport and Communications, addressing the need to prescribe the amount of tax payable on new classes of radiocommunications transmitter licences. The specific problem it aimed to resolve was the lack of regulatory provisions for tax on newly introduced classes of licences for public mobile telecommunications services, namely Class A and Class B. The policy objective of these amendments is to ensure that the regulatory framework remains current and comprehensive, accommodating the evolving nature of telecommunications services by imposing appropriate taxation on the new licence classes.
The Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) 1991 No. 362 thus aligns with the broader legislative intent to maintain a coherent and updated regulatory environment for radiocommunications in Australia. By introducing new taxation regulations for the newly defined licence classes, the amendments aim to provide a clear and structured approach to taxing these services, ensuring compliance and financial oversight within the industry.
Scope and Application
The Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) 1991 No. 362 applies to any entity or individual who holds a transmitter licence issued under the Radiocommunications Act 1992, specifically for new classes of licences related to public mobile telecommunications services. These new classes, "public mobile telecommunications service, Class A" and "public mobile telecommunications service, Class B", have been introduced to cater to the evolving needs of the telecommunications industry. The amendment to the Radiocommunications (Transmitter Licence Tax) Regulations introduces new taxes to be paid on the grant and the anniversary of the grant for these new classes of licences. The regulations extend the application of the Act through subordinate instruments by inserting a new regulation 3A, which directly pertains to the tax rates for these new licence classes. These regulations have a national reach, applying across Australia, and do not contain specific exclusions or exemptions other than what is specified in the new regulation.
Key Provisions
The main operative sections of the Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) 1991 No. 362 include the insertion of regulation 3A (1) in the Radiocommunications (Transmitter Licence Tax) Regulations (the Tax Regulations). This new regulation prescribes the taxes to be payable on the grant and on the anniversary of the grant of two new classes of licences: "public mobile telecommunications service, Class A" and "public mobile telecommunications service, Class B" (2). These classes are introduced as items 71A and 71B in Schedule 1 to the Radiocommunications (Licensing and General) Regulations. The tax amount is determined in accordance with the new regulation and the existing provisions of the Radiocommunications (Transmitter Licence Tax) Act 1983.
The Act imposes certain obligations on parties and entities involved in the granting of these new types of radiocommunications transmitter licences. Firstly, it mandates that the tax specified in regulation 3A be paid when the licence is granted and on each anniversary of the grant (3). This requirement applies to any entity or individual holding a licence of the specified classes. Additionally, the Act requires that the tax be calculated and remitted in accordance with the regulatory framework set out in the Radiocommunications (Transmitter Licence Tax) Regulations. The taxes must be paid to the authority designated under the Radiocommunications Act, ensuring that the revenue collected is properly accounted for and managed.
Failure to comply with the tax obligations outlined in the Act and the Regulations may result in various consequences. While the specific details of offences, penalties, or consequences are not exhaustively outlined in the provided text, it is reasonable to infer that non-compliance could lead to enforcement actions by the relevant authorities. Typically, such actions could include fines, legal proceedings, or other administrative penalties as stipulated under the Radiocommunications Act. The exact penalties and consequences would depend on the severity and frequency of the breach, as well as any additional legislative provisions that may apply.