Commonwealth Numbered Regulations - Explanatory Statements

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RADIOCOMMUNICATIONS (TEST PERMIT TAX) REGULATIONS (REPEAL) 1993 NO. 164

EXPLANATORY STATEMENT

STATUTORY RULES 1993 No. 164

Issued by the authority of the Minister for Communications

Radiocommunications (Test Permit Tax) Act 1983

Radiocommunications (Test Permit Tax) Regulations (Repeal)

The Radiocommunications (Test Permit Tax) Act 1983 (the Act) with its associated regulations establishes a regime by which the Government imposes a tax on Test Permits on Radiocommunications Devices. Section 6 of the Act imposes a tax on the grant of a test permit and Section 7 of the Act provides that the amount of tax is the amount which is prescribed in the Radiocommunications (Test Permit Tax) Regulations.

Section 9 of the Act provides that the Governor-General may make regulations for the purposes of section 7 of the Act.

As part of the spectrum management reform established in the Radiocommunications Act 1992 the government established the Spectrum Management Agency (the SMA) which will come into operation on 1 July 1993. The SMA will continue to derive revenue by issuing permits (the term "test permit" has been simplified to "permit") but rather than prescribing the amount of permit tax in regulations the SMA may set a determination of the amount of permit tax.

The Radiocommunications (Test Permit Tax) Act 1992 (the 1992 Act) commences on 1 July 1993. Subsection 9(1) of the 1992 Act repeals section 7 of the Radiocommunications (Test Permit Tax) Act 1983 substituting a new section 7 that provides for the amount of tax in respect of the issue of a permit to be the amount determined by the Spectrum Management Agency (SMA).

Subsection 7(2) of the 1992 Act, provides that until the SMA makes a determination under section 7 of the Radiocommunications (Test Permit Tax) Act 1983, as amended by the 1992 Act, the regulations made under section 9 that were in force immediately before the commencement of the 1992 Act continue in force as if they were determinations made by the SMA.

The purpose of the regulations is to repeal the Radiocommunications (Test Permit Tax) Regulations as they are no longer required as they have become a determination of the SMA.


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