EXPLANATORY STATEMENT
Statutory Rules No. 225
Issued by the Authority of Minister of Communications
Section 9 of the Radiocommunications (Transmitter Licence Tax) Act 1983 (the Act) provides that the Governor-General may make regulations for the purposes of Section 7.
Section 7 of the Act provides that the amount of tax in respect of the grant of a transmitter licence is such amount as is ascertained in accordance with the regulations. Different amounts of tax may be prescribed in respect of transmitter licences included in different classes of transmitter licence or in respect of persons included in different classes of persons.
Section 23 of the Radiocommunications Act 1983 makes it an offence to operate or to possess a radiocommunications transmitter without a transmitter licence or a temporary permit. Section 24 empowers the Minister to grant a licence to operate and to possess specified radiocommunications transmitters. Details of the various classes of transmitter licence are contained in the Radiocommunications (Licensing and General) Regulations under the Radiocommunications Act 1983.
In the context of the Budget, Radiocommunications (Transmitter Licence Tax) Regulations are amended to increase radiocommunications transmitter licence fees payable under the Act and to stipulate fees for certain newly-created categories of transmitter licence.
Details of the amending regulations are as follows:
Regulation 1 provides that the amending regulations come into operation on 9 September 1985.
Regulation 2 provides a citation for the Radiocommunications (Transmitter Licence Tax) Regulations (the Principal Regulations).
Regulation 3 omits from sub-regulation 2(1) of the Principal Regulations the definition of “service” and provides a new definition. The new definition includes “Base Station Class A (high density location) service” and “Base Station Class A (low density location) service”, and reflects provision in the new Schedule to the Principal Regulations for payment of tax on these classes of station.
Regulation 4 changes the amount of tax payable on the grant of a network licence from the annual rate of $3,742,000 to an annual rate of $4,150,000.
Regulation 5(a) contains a formal amendment to the numbering of certain Schedule Items to correspond with appropriate Expressions in the new Schedule
Regulation 5(b) omits the table in sub-regulation 4(3) of the Principal Regulation and introduces a new table which increases the amounts of tax payable on the grant of a Fixed Station, Class C (high density location) licence and Fixed station Class C (low density location), licence where the frequency of the transmitter ranges from 36 KHz to 10,000 KHz.
Regulation 5(c) omits the table in sub-regulation 4(4) and introduces a new table which increases the amounts of tax payable on the grant of a Fixed Station Class C (high density location) and Fixed Station Class C (low density location), where the frequency of the transmitter ranges from 10,000 to 160,000 KHz.
Regulation 6 repeals the Schedule to the Principal Regulations setting at the annual rate of tax in relation to specified classes of station and introduces a new Schedule which:
(a) provides for the payment of tax on the grant of new classes of transmitting station provided for in concurrent amendments of the Radiocommunication (Licensing and General) Regulations; ie Base Station Class A (high density location), Base Station Class A (low density location), Base Station Class A (high density location) service, Base Station Class A (low density location) service, and Remote control station; and
(b) varies the amount of tax payable on the grant of licences for different classes of station provided for in the existing schedule to the Principal Act.
Authority: Section 9 of the Radiocommunications (Transmitter Licence Tax) Act 1983.