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.
Overview
The Radiocommunications (Transmitter Licence Tax) Regulations 2004 were enacted to address the need for updated and more comprehensive regulation of transmitter licence fees within the context of Australia's evolving telecommunications infrastructure. The Radiocommunications (Transmitter Licence Tax) Act 1983 originally established a framework for the imposition of taxes on transmitter licences, but the 2004 Regulations were introduced to refine and update these provisions in response to changes in the telecommunications industry, including the introduction of new categories of transmitter licences and adjustments to existing fee structures. The Regulations were made under the authority of the Minister for Communications, pursuant to Section 9 of the Act, and aim to ensure that the tax framework remains relevant and effective in supporting the regulatory objectives of the Radiocommunications Act 1983.
Scope and Application
The Radiocommunications (Transmitter Licence Tax) Regulations, governed by Section 9 of the Radiocommunications (Transmitter Licence Tax) Act 1983, apply to entities and individuals who require a transmitter licence for operating radiocommunications transmitters. This legislation applies across the Commonwealth of Australia and governs the tax payable on the grant of a transmitter licence. The Act is applicable to various classes of transmitter licences, which are defined in the Radiocommunications (Licensing and General) Regulations. Notably, the Act does not explicitly state any exclusions or exemptions, but these may be inferred from the regulatory framework and specific licence classifications. The application of the Act extends to the fees for newly-created categories of transmitter licences, as stipulated by the amending regulations. The scope of these regulations includes the amendment of tax rates for different classes of licences, reflecting the changes in the Radiocommunications (Licensing and General) Regulations, and ensuring compliance with the overarching Radiocommunications Act 1983.
Key Provisions
The Radiocommunications (Transmitter Licence Tax) Regulations, made under the authority of Section 9 of the Radiocommunications (Transmitter Licence Tax) Act 1983, introduce several key changes to the tax payable on transmitter licences. Section 7 of the Act specifies that the tax amount is determined by regulations, with different fees potentially applicable to various classes of transmitter licences or persons. Regulation 1 sets the commencement date of these amendments as 9 September 1985. Regulation 2 provides the citation for the Radiocommunications (Transmitter Licence Tax) Regulations, often referred to as the Principal Regulations.
The Act imposes obligations on those seeking to operate or possess radiocommunications transmitters, as detailed in the Radiocommunications Act 1983. Specifically, Section 23 makes it an offence to operate or possess such transmitters without a valid transmitter licence or temporary permit. Section 24 empowers the Minister to grant licences for specified radiocommunications transmitters, with details of various classes of transmitter licence found in the Radiocommunications (Licensing and General) Regulations. Regulation 3 amends the definition of “service” within the Principal Regulations to include new categories such as "Base Station Class A (high density location) service" and "Base Station Class A (low density location) service," reflecting the new tax provisions in the Schedule.
Regulation 4 increases the annual tax payable on the grant of a network licence from $3,742,000 to $4,150,000. Regulations 5(b) and 5(c) introduce new tables that increase the tax amounts for Fixed Station, Class C (high density location) and Fixed Station Class C (low density location) licences, depending on the frequency of the transmitter. Regulation 6 repeals the existing Schedule to the Principal Regulations and introduces a new Schedule that sets out the tax rates for the newly-created classes of transmitting stations and adjusts the rates for existing classes.
Breach of the Act's provisions, such as operating a transmitter without a valid licence, can result in both civil and criminal consequences. Section 23 of the Radiocommunications Act 1983 makes it an offence to operate or possess a radiocommunications transmitter without a transmitter licence or a temporary permit. The penalties for such breaches are not explicitly detailed in the Act but may include fines and other sanctions under the Radiocommunications Act 1983.