Commonwealth Consolidated Regulations

RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS 1985 - REG 4

         (1)   Where:

                (a)    the Spectrum Manager has issued an apparatus licence to a person; and

               (b)    the licensee surrenders the licence before the day specified in the licence for the expiration of the licence;

the licensee is entitled, subject to this regulation, to a refund in respect of the tax paid on the issue of the licence of an amount ascertained in accordance with subregulation (2).

         (2)   Where a person is entitled to a refund under this regulation, the amount of the refund is, subject to subregulation (3), an amount that bears the same proportion to the amount of tax paid on the issue of the licence as the number of days in the period commencing on the day on which the licence was surrendered and ending at the expiration of the day specified in the licence for the expiration of the licence bears to the number of days for which the licence was issued.

         (3)   If the amount of a refund calculated under subregulation (2) is less than $30, the amount is not payable.