EXPLANATORY STATEMENT
Radiocommunications (Transmitter Licence Tax) Regulations (Amendment)
Statutory Rule 1989 No. 320
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 (the Licensing and General Regulations) made pursuant to the Radiocommunications Act.
The amending regulations increased the amounts of tax payable in respect of the grant of radiocommunications transmitter licences in accordance with decisions made by the Government in the Budget context. The taxes were increased by an average of 7.5%. Clauses 4(a) and (b) of the amending regulations substituted new tables at the foot of subregulations 4(1) and (2) increasing the amount of tax in those tables. Clause 5 substituted a new Schedule to the Regulations increasing the amounts of tax in the Schedule.
In the case of ‘Remote control stations’ (item 74 of the Schedule), the Minister decided that the amount of tax payable be reduced to the same amount payable in respect of ‘Mobile stations’ (item 65 of the Schedule).
Items 14, 15, 16 and 17 of the Schedule were amended by providing that the taxes specified in relation to those classes of licence be payable in respect of each transmitter frequency used.
Clause 3 of the amendments inserts a new paragraph “(aa) ambulatory service (low frequency)” into the definition of “service” in subregulation 2(1) of the Regulations. This amendment is consequential to an amendment to the Licensing and General Regulations which inserts this new class of licence into Schedule 1 of those regulations.
Subregulation 4(3) of the Regulations puts a cap on the taxes payable in relation to the various classes of fixed
stations Class C, by providing that where more than 4 transmission paths are used, the tax payable is equivalent to that payable in respect of 4 transmission paths. Clause 4(c) of the amendments amends subregulation 4(3) to provide that the fee cap only applies to those licences where the operating frequency is between 30 MHz and 1 GHz.
The amending regulations commence on 1 December 1989.
Overview
The Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) Statutory Rule 1989 No. 320, enacted by the authority of the Minister for Transport and Communications, amends the Radiocommunications (Transmitter Licence Tax) Regulations 1989 to adjust the tax rates applicable to various classes of radiocommunications transmitter licences. This legislative amendment follows decisions made by the Government within the budgetary context and aims to align the tax amounts with current fiscal policies. The overall objective of the amendment is to revise the tax payable on transmitter licences by an average increase of 7.5%, except for certain adjustments such as reducing the tax for 'Remote control stations' to match that of 'Mobile stations', and applying taxes to multiple transmitter frequencies for specific classes of licences. Additionally, the amendment introduces a new category of licence, 'ambulatory service (low frequency)', and modifies the fee cap for certain fixed-station licences. These changes seek to ensure the continued effective administration of radiocommunications licensing within Australia.
Scope and Application
The Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) Statutory Rule 1989 No. 320 amends the Radiocommunications (Transmitter Licence Tax) Regulations 1989, which are made under the authority of the Radiocommunications (Transmitter Licence Tax) Act 1983. The Act applies to the taxation of radiocommunications transmitter licences granted under the Radiocommunications Act 1983. The amendments to the Regulations primarily affect entities and individuals holding or applying for radiocommunications transmitter licences, including those in various industries that rely on radiocommunications, such as broadcasting, telecommunications, and emergency services. The changes include an increase in the tax payable on the grant of such licences by an average of 7.5%, adjustments to specific classes of licences, and the introduction of a fee cap for certain fixed stations operating within a specified frequency range. The amendments have a national jurisdictional reach as they are made under Commonwealth legislation. There are no stated exclusions or exemptions in the amending regulations, although certain classes of licences, like 'Remote control stations', have had their tax rates aligned with other classes such as 'Mobile stations'. The application of the Act and its Regulations may be further extended or restricted by subordinate instruments, including the Radiocommunications (Licensing and General) Regulations, which classify transmitter licences and determine the scope of the tax.
Key Provisions
The Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) Statutory Rule 1989 No. 320 (the Amendment) primarily focuses on the amendment of tax rates related to the grant of radiocommunications transmitter licences. Under Section 9 of the Radiocommunications (Transmitter Licence Tax) Act 1983 (the Act), the Governor-General is empowered to make regulations prescribing the amount of tax payable. This Amendment modifies the tax rates in accordance with government decisions, increasing them by an average of 7.5%. Specifically, Clause 4(a) and (b) revise the tax tables in subregulations 4(1) and (2), while Clause 5 updates the Schedule to reflect the new tax amounts. The tax for 'Remote control stations' (item 74) has been aligned with that of 'Mobile stations' (item 65), and the taxes for items 14, 15, 16, and 17 now apply to each transmitter frequency used.
The obligations imposed by the Amendment require individuals and entities holding or applying for radiocommunications transmitter licences to adhere to the updated tax rates. These taxes must be paid as stipulated in the amended tables and Schedule of the Regulations. Clause 3 introduces a new definition for "ambulatory service (low frequency)" in subregulation 2(1), aligning with changes in the Radiocommunications (Licensing and General) Regulations. Moreover, subregulation 4(3) now includes a cap on taxes for fixed stations Class C, applying only to frequencies between 30 MHz and 1 GHz, as amended by Clause 4(c).
The Amendment also outlines the consequences for non-compliance with the new tax rates and definitions. Although specific offences, penalties, or civil and criminal consequences are not detailed within the Amendment, breaches of the Radiocommunications Act and its regulations generally attract penalties under Sections 171 to 174 of the Act. These penalties may include fines and imprisonment, depending on the severity and intent behind the breach. Therefore, it is crucial for licence holders and applicants to ensure they are aware of and comply with the updated tax requirements to avoid potential legal repercussions.