RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983

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