Commonwealth Consolidated Regulations

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RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS 1985 - REG 9

Refund of overpayments of transmitter licence tax on public mobile telecommunications service, Class A licence

         (1)   The holder of a public mobile telecommunications service, Class A licence in respect of which an annual instalment in respect of the Brisbane region has been paid at the rate in force immediately before the date of commencement of this regulation for a period that ends on or after that date, is entitled to a refund calculated using the formula:

where:

"NDR" is the number of days in the period commencing on the date of commencement of this regulation and ending at the expiration of the first-mentioned period; and

"NMS" is the number of MHz of spectrum to which that annual instalment relates.

         (2)   In this regulation, annual instalment , Brisbane region and public mobile telecommunications service, Class A licence have the same respective meanings as in regulation 3A of the Radiocommunications (Transmitter Licence Tax) Regulations.




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