Contents

1............ Short title see Note 1]....................................................................... 1

2............ Commencement [see Note 1].............................................................. 1

3............ Collection Act..................................................................................... 1

4............ Interpretation...................................................................................... 1

5............ Application of Radiocommunications Act......................................... 1

6............ Imposition of tax................................................................................ 1

7............ Amount of tax..................................................................................... 4

9............ Regulations......................................................................................... 4

Notes                                                                                                                                               5

 

 

 

Notes to the Radiocommunications (Transmitter Licence Tax) Act 1983

Note 1

The Radiocommunications (Transmitter Licence Tax) Act 1983 as shown in this compilation comprises Act No. 137, 1983 amended as indicated in the Tables below.

All relevant information pertaining to application, saving or transitional provisions prior to 22 April 1997 is not included in this compilation. For subsequent information see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Radiocommunications (Transmitter Licence Tax) Act 1983	137, 1983	22 Dec 1983	20 Aug 1985 (see Gazette 1985, S322)
Radiocommunications (Transmitter Licence Tax) Amendment Act 1992	144, 1992	7 Dec 1992	1 July 1993		S. 7(2)
Radiocommunications (Transmitter Licence Tax) Amendment Act 1995	107, 1995	29 Sept 1995	29 Mar 1996 (see s. 2)		--
Radiocommunications (Transmitter Licence Tax) Amendment Act 1997	43, 1997	22 Apr 1997	1 July 1997		Sch. 1 (items 3, 4) [see Table A]
Radiocommunications (Transmitter Licence Tax) Amendment Act 2000	36, 2000	3 May 2000	31 May 2000 (see s. 2)		Sch. 1 (item 5) [see Table A]
Radiocommunications (Transmitter Licence Tax) Amendment Act 2002	7, 2002	4 Apr 2002	Schedule 1 (item 1): 29 Mar 1996 Remainder: Royal Assent		Sch. 1 (item 2) [see Table A]
Radiocommunications (Transmitter Licence Tax) Amendment Act 2005	52, 2005	1 Apr 2005	Schedules 1 and 2: 1 July 2005 (see s. 2(1)) Remainder: Royal Assent		Sch. 2 [see Table A]

Table of Amendments

ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted
Provision affected	How affected
Title .....................................	am. No. 144, 1992; No. 107, 1995; No. 36, 2000
S. 5 .....................................	rs. No. 144, 1992
Subhead. to s. 6(1) ............	ad. No. 7, 2002
Subhead. to s. 6(2) ............	ad. No. 7, 2002
S. 6 .....................................	am. No. 144, 1992
	rs. No. 107, 1995
	am. No. 43, 1997; No. 36, 2000; No. 7, 2002; No. 52, 2005
S. 7 .....................................	rs. No. 144, 1992
	am. No. 107, 1995; No. 43, 1997; No. 36, 2000; No. 52, 2005
S. 8 .....................................	rep. No. 144, 1992

Table A

Application, saving or transitional provisions

Radiocommunications (Transmitter Licence Tax) Amendment Act 1997
(No. 43, 1997)

Schedule 1

3  Transitional--notifications

(1)        This item applies to a notification that was given to the SMA under paragraph 6(5)(b) of the Radiocommunications (Transmitter Licence Tax) Act 1983 before the commencement of this item.

(2)        The Radiocommunications (Transmitter Licence Tax) Act 1983 has effect, after the commencement of this item, as if the notification had been given to the ACA under paragraph 6(5)(b) of the Radiocommunications (Transmitter Licence Tax) Act 1983 as amended by this Act.

4  Transitional--determinations

(1)        This item applies to a determination that was in force under section 7 of the Radiocommunications (Transmitter Licence Tax) Act 1983 immediately before the commencement of this item.

(2)        The Radiocommunications (Transmitter Licence Tax) Act 1983 has effect, after the commencement of this item, as if the determination had been made by the ACA under section 7 of the Radiocommunications (Transmitter Licence Tax) Act 1983 as amended by this Act.

(3)        This item does not prevent the variation or revocation of the determination.

Radiocommunications (Transmitter Licence Tax) Amendment Act 2000
(No. 36, 2000)

Schedule 1

5  Application of amendments

The amendments made by this Schedule apply in relation to the imposition of tax in respect of a transmitter licence, if both:

                     (a)  the relevant anniversary of the issue of the licence; and

                     (b)  the corresponding anniversary of the licence coming into force;

occur after the commencement of this item.

Radiocommunications (Transmitter Licence Tax) Amendment Act 2002
(No. 7, 2002)

Schedule 1

2  Transitional--deeming provisions for the transition from tax purportedly imposed on issued licences to tax actually imposed

Definitions

(1)        In this item:

issued licence means a transmitter licence issued for a period of more than 12 months under section 100B, 102 or 102A of the Radiocommunications Act 1992 before this item commenced.

Licence Tax Act means the Radiocommunications (Transmitter Licence Tax) Act 1983.

Elections under subsection 6(9)

(2)        For the purposes of the Licence Tax Act:

                     (a)  a person who, before this item commenced, purportedly elected that subsection 6(2) of that Act is to apply to an issued licence, is taken instead to have elected at that time that subsection 6(7) is to apply to the licence; and

                     (b)  a person who, before this item commenced, purportedly elected that subsection 6(3) of that Act is to apply to an issued licence, is taken instead to have elected at that time that subsection 6(8) is to apply to the licence.

The election is taken to have been made in accordance with subsection 6(9) of the Licence Tax Act.

Note:       Tax is therefore imposed by subsection 6(7) or (8) of the Licence Tax Act depending on the deemed election of the person. Tax might also be imposed by subsection 6(11) of that Act if a person is taken to have notified the ACA that the subsection is to apply (see subitem (4) of this item) or by subsection 6(12) of the Licence Tax Act if a person failed to pay the tax within the 60 day period mentioned in that subsection.

Discharge of liability for previous payments

(3)        For the purposes of the Licence Tax Act, a person who, before this item commenced, paid an amount that purported to be a payment of tax imposed by subsection 6(2), (3), (5) or (6) of that Act in respect of an issued licence, is taken instead to have paid the equivalent tax imposed on the licence by subsection 6(7), (8), (11) or (12).

Notifications under subsection 6(11)

(4)        For the purposes of the Licence Tax Act, a person who, before this item commenced, purportedly notified the ACA in accordance with subsection 6(5) of that Act that that subsection is to apply to an issued licence, is taken instead to have notified the ACA at that time that subsection 6(11) is to apply to the licence.

Section 7 determinations

(5)        For the purposes of the Licence Tax Act, a determination under section 7 of that Act that was made before this item commenced is taken always to have had effect as if:

                     (a)  any reference in the determination to subsection 6(2) of that Act is taken also to include a reference to subsection 6(7); and

                     (b)  any reference in the determination to subsection 6(3) of that Act is taken also to include a reference to subsection 6(8); and

                     (c)  any reference in the determination to subsection 6(5) of that Act is taken also to include a reference to subsection 6(11); and

                     (d)  any reference in the determination to subsection 6(6) of that Act is taken also to include a reference to subsection 6(12).

Radiocommunications (Transmitter Licence Tax) Amendment Act 2005
(No. 52, 2005)

Schedule 2

1  Definitions

In this Schedule:

Imposition Act means the Radiocommunications (Transmitter Licence Tax) Act 1983.

transition time means the commencement of this Schedule.

2  Continued effect of election notices

A notice that was given to the ACA before the transition time under paragraph 6(5)(b) or 6(11)(b) of the Imposition Act as then in force has the same effect after the transition time as it would have had if the amendments of that paragraph made by Schedule 1 to this Act had not been made.

3  Continued effect of form approvals

An approval made by the ACA under subsection 6(9) of the Imposition Act that was in force immediately before the transition time has effect on and after the transition time as if it were an approval under that subsection as amended by Schedule 1 to this Act.

4  Continued effect of amount determinations

A determination made by the ACA under subsection 7(1) of the Imposition Act that was in force immediately before the transition time has effect on and after the transition time as if it had been made by the ACMA under that subsection as amended by Schedule 1 to this Act.