RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983

Table of Provisions

• Long Title

• 1 Short title  
• 2 Commencement  
• 3 Incorporation of Radiocommunications Act  
• 4 Interpretation  
• 4A Transmitter licence associated with a commercial broadcasting licence  
• 5 Application of Radiocommunications Act  
• 6 By whom tax payable  
• 7 Time of payment  
• 7A Unpaid tax penalty determinations  
• 8 Exemptions from tax  
• 9 Statutory corporations to be subject to tax  
• 10 Recovery of tax  
• 10A Collection of taxes on behalf of the Commonwealth  
• 10B Refund of overpayments  
• 10C Pro - rata refund of tax imposed on the issue of a transmitter licence  
• 10D Pro - rata refund of tax imposed on the anniversary of the day a transmitter licence came into force  
• 10E Set - off  
• 11 Regulations