Commonwealth Numbered Regulations - Explanatory Statements

[Index] [Search] [Download] [Related Items] [Help]

RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS (AMENDMENT) 1992NO. 196

Statutory Rules 1992 No. 196

Issued by the Authority of the Minister for Transport and Communications

Radiocommunications (Transmitter Licence Tax) Act 1983

Radiocommunications (Transmitter Licence Tax) Regulations (Amendment)

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.

The different classes of radiocommunications transmitter licences are specified and defined in Schedule 1 of the Radiocommunications (Licensing and General) Regulations (the Schedule) made under the Radiocommunications Act 1983.

Items 71A and 71B of the Schedule define a "public mobile telecommunications service, Class A" and a "public mobile telecommunications service, Class B" respectively.

The amount of tax payable on the grant of a public mobile telecommunications service, Class A licence or public mobile telecommunications service, Class B licence is specified at regulation 3A of the Radiocommunications (Transmitter Licence Tax) Regulations (the Regulations). Subregulation 3A(1) of the regulations provides that the tax payable is the sum of annual instalments paid over the period of the licence, while subregulation 3A(2) provides that each annual instalment is $700,000 per MHz of spectrum on which the base stations are licensed to operate as part of the service.

Clause 2.2 of amending regulation 2 omits subregulation 3A(2) and substitutes subregulations 3A(2), 3A(2A) and 3A(2B).

Subregulation 3A(2) provides that for a public mobile telecommunications service licence, Class A which authorises the operation of base stations in the 880 MHz to 890 MHz band, the annual instalment of $700,000 per MHz would apply per "region", with the instalment continuing to apply on a nation wide basis where the licence authorises operation of base stations in the 870 MHz to 880 MHz band.

The "regions" to which subregulation 3A(2) refers are defined in new subregulation 3A(2A).

Subregulation 3A(2B) provides that the annual instalment for a public mobile telecommunications service, Class B transmitter licence is $700,000 per MHz of spectrum on which the base stations are licensed to operate as part of the service (as is currently the case).

Clause 3.1 of amending regulation 3 omits the inadvertent word "system from the expression occurring at item 60, column 2 in the Schedule of the Radiocommunications (Transmitter Licence Tax) Regulations.