EXPLANATORY STATEMENT
Statutory Rule 1988 No.220 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 for the purposes of section 7 of the Act prescribing the amount of taxes payable in respect of the grant of a transmitter licence included in different classes of transmitter licences.
Regulation 3 of Radiocommunications (Transmitter Licence Tax) Regulations (the Regulations) provides that the amount of tax payable in respect of the grant of a transmitter licence in respect of stations specified in the Schedule to the Regulations is as provided in the Schedule. Items 66 and 67 of the Schedule previously provided that the amount of tax payable in respect of a multipoint distribution station and a multipoint distribution repeater station was respectively $9,630 and $27.
The Government decided that as part of the 1988-89 Budget process, the taxes payable in respect of licences for multipoint distribution stations and multipoint distribution repeater stations be increased by 100% with effect from 1 September 1988. The Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) increase by 100% the taxes payable in respect of licences for multipoint distribution stations and multipoint distribution repeater stations, with effect from 1 September 1988.
Details of the amendments are:
Clause 1: Commencement
Provides that the Regulations commence on 1 September 1988.
Clause 2: Schedule
Provides that the Schedule to the Regulations is amended:
(a) with respect to Column 3 of item 66 by increasing from $9,630 to $19,260 the tax payable in respect of a licence for a multipoint distribution station; and
(b) with respect to Column 3 of item 67 by increasing from $27 to $54 the tax payable in respect of a licence for a multipoint distribution repeater station.