Commonwealth Numbered Regulations - Explanatory Statements

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RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS (AMENDMENT) 1991 NO. 347

Statutory Rule 1991 No. 347

Radiocommunications (Transmitter Licence Tax) Regulations (Amendment)

Issued by the Authority of the Parliamentary Secretary to the Minister for Transport and Communications for and on behalf 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 under 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 under the Radiocommunications Act.

The amendment to the Radiocommunications (Transmitter Licence Tax) Regulations (the Tax Regulations) inserts a substitute item 66 into the Schedule to the Tax Regulations prescribing taxes to be payable on the grant of new classes of licences which were inserted into Schedule 1 to the Licensing and General Regulations by amendments made at the same time as these amendments to the Tax Regulations. The new classes of licence are 'multipoint distribution station, class A' and 'multipoint distribution station, class B'.