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.
Overview
The Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) Statutory Rule 1988 No. 220 was enacted in 1988 by the Authority of the Minister for Transport and Communications to address the need for an adjustment in the transmitter licence tax for multipoint distribution stations and multipoint distribution repeater stations. This amendment was introduced as part of the 1988-89 Budget process and aimed to increase the taxes payable for these specific types of licences by 100%, effective from 1 September 1988. The policy objective behind this adjustment was to ensure that the financial contributions from these sectors align with the broader fiscal goals of the government for that financial year. This legislative amendment was a response to the need for increased revenue from transmitter licence taxes to support the operational costs associated with the regulation and oversight of radiocommunications in Australia.
Scope and Application
The Radiocommunications (Transmitter Licence Tax) Regulations 1988, as amended, apply to entities or individuals who hold a transmitter licence for multipoint distribution stations or multipoint distribution repeater stations. These regulations are made under the authority of the Radiocommunications (Transmitter Licence Tax) Act 1983 and have a national jurisdictional reach throughout Australia. The primary purpose of these regulations is to prescribe the amount of tax payable on the grant of a transmitter licence for specific classes of radiocommunications stations. The amendments made in 1988 increased the taxes payable by 100% for licences related to multipoint distribution stations and multipoint distribution repeater stations, effective from 1 September 1988. The regulations also allow for further adjustments through subordinate instruments as needed, ensuring that the tax amounts can be updated to reflect changes in economic conditions or other relevant factors.
Key Provisions
The Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) Statutory Rule 1988 No. 220, issued under section 9 of the Radiocommunications (Transmitter Licence Tax) Act 1983, modifies the existing regulations concerning the tax payable for certain transmitter licences. Specifically, the amendment pertains to the taxes associated with multipoint distribution stations and multipoint distribution repeater stations, as outlined in the Schedule to the Regulations. The amendment was enacted as part of the 1988-89 Budget process, increasing these taxes by 100% effective from 1 September 1988.
Under the amended regulations, the tax payable for a multipoint distribution station licence, previously set at $9,630, is now increased to $19,260 (Clause 2(a)). Similarly, the tax for a multipoint distribution repeater station licence, which was $27, is now raised to $54 (Clause 2(b)). These changes are intended to ensure that the financial obligations of those operating such stations are updated to reflect current fiscal policies.
The obligations imposed by these regulations are straightforward. Transmitter licence holders for multipoint distribution stations and multipoint distribution repeater stations must now comply with the new tax rates. This involves ensuring that the correct amount of tax is paid when applying for or renewing a transmitter licence from the specified effective date. Failure to adhere to these updated tax rates could result in non-compliance with the statutory requirements and potential legal repercussions.
There are no specific offences, penalties, or consequences outlined in the text of the Statutory Rule itself. However, non-compliance with statutory regulations can generally result in administrative actions, including fines or other penalties as prescribed by the relevant legislation. It is important for entities affected by these changes to ensure they are fully compliant with the updated tax rates to avoid any potential legal or financial repercussions.