[pic] Radiocommunications (Spectrum Licence Tax) Act 1997 Act No. 144 of 1997 as amended This compilation was prepared on 1 July 2005 taking into account amendments up to Act No. 51 of 2005 The text of any of those amendments not in force on that date is appended in the Notes section The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section Prepared by the Office of Legislative Drafting and Publishing, Attorney-General's Department, Canberra Contents 1 Short title [see Note 1] 1 2 Commencement [see Note 1] 1 3 Interpretation 1 4 Initial holding date 1 5 Application of Radiocommunications Act 2 6 Imposition of tax 2 7 Amount of tax 2 8 Regulations 3 Notes 5 An Act to impose a tax in relation to spectrum licences under the Radiocommunications Act 1992 1 Short title [see Note 1] This Act may be cited as the Radiocommunications (Spectrum Licence Tax) Act 1997. 2 Commencement [see Note 1] This Act commences on the day on which it receives the Royal Assent. 3 Interpretation In this Act: ACMA means the Australian Communications and Media Authority. initial holding date, in relation to a spectrum licence, has the meaning given by section 4. spectrum licence has the same meaning as in the Radiocommunications Act 1992. tax means tax imposed by this Act. 4 Initial holding date (1) For the purposes of this Act, the ACMA may, by writing, determine that a specified day is the initial holding date for spectrum licences included in a specified class of spectrum licences. The day must be later than the day on which the determination is made. Note: Under section 14 of the Australian Communications and Media Authority Act 2005, the Minister may give the ACMA directions in relation to the performance of its functions and the exercise of its powers. (2) A determination has effect accordingly. (3) A particular spectrum licence must not be covered by more than one determination. (4) A determination under subsection (1) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901. 5 Application of Radiocommunications Act Part 1.4 of the Radiocommunications Act 1992 applies to this Act in the same way that it applies to that Act. 6 Imposition of tax (1) If a spectrum licence is in force on the initial holding date for the licence, tax is imposed on the initial holding date for the licence. (2) If: (a) a spectrum licence is in force on a particular anniversary of the initial holding date for the licence; and (b) the anniversary occurs after the commencement of this section; tax is imposed on that anniversary of the initial holding date for the licence. (3) This section applies to a spectrum licence even if the licence came into force before the commencement of this section. 7 Amount of tax (1) The amount of tax in relation to a spectrum licence is the amount ascertained in accordance with a written determination made by the ACMA. Note: Under section 14 of the Australian Communications and Media Authority Act 2005, the Minister may give the ACMA directions in relation to the performance of its functions and the exercise of its powers. (2) In making a determination under subsection (1), the ACMA is to take into account such matters as are specified in the regulations. (3) A determination under subsection (1) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901. 8 Regulations The Governor-General may make regulations for the purposes of section 7. Notes to the Radiocommunications (Spectrum Licence Tax) Act 1997 Note 1 The Radiocommunications (Spectrum Licence Tax) Act 1997 as shown in this compilation comprises Act No. 144, 1997 amended as indicated in the Tables below. For all relevant information pertaining to application, saving or transitional provisions see Table A. Table of Acts |Act |Number |Date |Date of |Applicat| | |and year|of Assent|commenceme|ion, | | | | |nt |saving | | | | | |or | | | | | |transiti| | | | | |onal | | | | | |provisio| | | | | |ns | |Radiocommunicati|144, |9 Oct |9 Oct 1997| | |ons (Spectrum |1997 |1997 | | | |Licence Tax) Act| | | | | |1997 | | | | | |Radiocommunicati|51, 2005|1 Apr |Schedules |Sch. 2 | |ons (Spectrum | |2005 |1 and 2: 1| | |Licence Tax) | | |July 2005 | | |Amendment Act | | |(see s. | | |2005 | | |2(1)) | | | | | |Remainder:| | | | | |Royal | | | | | |Assent | | Table of Amendments |ad. = added or inserted am. = amended rep. = repealed | |rs. = repealed and substituted | |Provision |How affected | |affected | | |Ss. 3, 4 |am. No. 51, 2005 | |Note to s. 4(1) |rs. No. 51, 2005 | |S. 7 |am. No. 51, 2005 | |Note to s. 7(1) |rs. No. 51, 2005 | Table A Application, saving or transitional provisions Radiocommunications (Spectrum Licence Tax) Amendment Act 2005 (No. 51, 2005) Schedule 2 1 Definitions In this Schedule: Imposition Act means the Radiocommunications (Spectrum Licence Tax) Act 1997. transition time means the commencement of this Schedule. 2 Continued effect of amount etc. determinations A determination made by the ACA under subsection 4(1) or 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.