EXPLANATORY STATEMENT
Radiocommunications (Transmitter Licence Tax) Regulations (Amendment)
Statutory Rule No. 315 of 1989
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 made pursuant to the Radiocommunications Act.
The amendments introduce into the Radiocommunications (Transmitter Licence Tax) Regulations (the Tax Regulations) a formula for calculating the amount of tax payable upon the grant of the class of licence known as “Earth station, Australian satellite service, Class A”. This class of licence is introduced by the Radiocommunications (Licensing and General) Regulations (Amendment) (refer Executive Council Minute No.13 of 1989 - Minister for Transport and Communications).
The amendments also correct a drafting oversight in item 31 of the Schedule to the Tax Regulations which occurred in the making of recent amendments to those Regulations (refer Statutory Rule 1988 No.307).
Details of the amendments are as follows:
Schedule
(a) inserts into the Schedule of the Tax Regulations new “item 21A Earth station, Australian satellite service, Class A” and provides a formula for calculating the amount of tax payable upon the grant of this class of licence.
(b) makes an amendment to column 2 of item 22 of the Schedule to the Tax Regulations which is consequential to the amendment in (a).
(c) rectifies a drafting error by omitting from column 2 of item 31 of the Tax Regulations ‘transmitter’ and substituting ‘transmitter, other than’.
Overview
The Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) Statutory Rule No. 315 of 1989 was enacted to address issues in the calculation of tax payable on certain classes of radiocommunications transmitter licences. This amendment was introduced to correct a drafting oversight and to introduce a new formula for calculating the tax on "Earth station, Australian satellite service, Class A" licences. The Radiocommunications (Transmitter Licence Tax) Act 1983, enacted by the Commonwealth Parliament, provides the framework for these regulations, which aim to ensure that the tax is accurately calculated in accordance with the specific needs and classifications of different transmitter licences. This amendment is a response to a need for greater precision in the tax calculations and to rectify previous errors, ensuring the regulatory framework remains effective and fair.
Scope and Application
The Radiocommunications (Transmitter Licence Tax) Regulations (Amendment) Statutory Rule No. 315 of 1989 amends the Radiocommunications (Transmitter Licence Tax) Regulations to introduce a new tax calculation formula for a specific class of transmitter licence, namely "Earth station, Australian satellite service, Class A". This amendment aligns with the creation of this particular licence class through the Radiocommunications (Licensing and General) Regulations (Amendment). The Act applies to entities or individuals who are holders or applicants for such transmitter licences within Australia. The jurisdictional reach of this amendment is national, as it pertains to the regulation of radiocommunications, which falls under the purview of the Commonwealth. The amendments also correct a previous drafting oversight in the regulations, ensuring the accuracy and integrity of the tax calculation process. These changes do not introduce new exclusions or exemptions but rather refine the existing regulatory framework to ensure precise and effective tax application for the specified licence class.
Key Provisions
The main operative sections of these amendments involve the introduction of a formula for calculating the tax payable on the grant of a specific class of radiocommunications transmitter licence, namely "Earth station, Australian satellite service, Class A," as well as a correction to a drafting error in the Tax Regulations. Under section 9 of the Radiocommunications (Transmitter Licence Tax) Act 1983, the Governor-General may make regulations prescribing the tax payable for transmitter licences, and the amendments now include a formula for calculating this tax for the newly introduced Class A licence. Section 7 of the Act further stipulates that the tax amount is to be determined in accordance with these regulations. The amendments also address a drafting oversight in item 31 of the Schedule to the Tax Regulations, ensuring that the term "transmitter" is correctly modified to "transmitter, other than," thus clarifying its scope.
The obligations imposed by these amendments require entities and individuals involved in the granting of "Earth station, Australian satellite service, Class A" transmitter licences to adhere to the newly introduced tax calculation formula. This ensures that the correct tax is levied and paid in accordance with the regulations. Additionally, the correction of the drafting oversight in item 31 of the Schedule ensures that the regulations are accurately applied, avoiding potential confusion or misinterpretation in the application of the tax rules.
In terms of penalties and consequences for breach, the Explanatory Statement does not explicitly detail specific offences or penalties related to these amendments. However, under the broader framework of the Radiocommunications (Transmitter Licence Tax) Act 1983, non-compliance with tax obligations or incorrect application of the tax regulations could lead to enforcement actions by regulatory authorities. These actions may include fines, penalties, or other legal repercussions as determined by the relevant authorities, in line with the general provisions of the Act. The precise nature and extent of penalties would be in accordance with the existing regulatory and legislative framework governing the administration and enforcement of the tax provisions.