Commonwealth Numbered Acts

RADIOCOMMUNICATIONS LEGISLATION AMENDMENT ACT 1997 No. 145, 1997 - SCHEDULE 1

Schedule 1-Amendments Australian Communications Authority Act 1997 1 At the
end of subparagraph 7(h)(iv)
Add "or". 2 At the end of paragraph 7(h)
Add:

        (v)    the Radiocommunications (Spectrum Licence Tax) Act 1997; 3
               Paragraph 8(3)(h)
Omit "1983.", substitute "1983;". 4 At the end of subsection 8(3)
Add:

        (i)    the Radiocommunications (Spectrum Licence Tax) Act 1997.
               Legislative Instruments Act 1997 5 Schedule 2 (after the table
               row relating to the
               Radiocommunications (Receiver Licence Tax) Act 1983) Insert:
Radiocommunications (Spectrum Licence Tax) Act 1997
The whole Act other than sections 4 and 7 Radiocommunications Act 1992 6
Section 5
Insert:
spectrum licence tax means a tax imposed under the
Radiocommunications (Spectrum Licence Tax) Act 1997. 7 Paragraph 67(b)
Omit "294.", substitute "section 294; and". 8 At the end of section 67
Add:

   (c)  amounts of spectrum licence tax.
        Radiocommunications Taxes Collection Act 1983 9 Section 4 (definition
        of tax)
Repeal the definition, substitute:
tax means apparatus licence tax or spectrum licence tax. 10 Section 4
Insert:
initial holding date has the same meaning as in the
Radiocommunications (Spectrum Licence Tax) Act 1997. 11 Section 6
Omit "tax", substitute "apparatus licence tax". 12 At the end of section 6
Add:

(2) The spectrum licence tax on the initial holding date for a spectrum
licence, or on an anniversary of the initial holding date for a spectrum
licence, is payable by the licensee. 13 Subsection 7(1)
Omit "tax", substitute "apparatus licence tax". 14 Subsection 7(2)
Omit "tax", substitute "apparatus licence tax". 15 Subsection 7(3)
Omit "tax", substitute "apparatus licence tax". 16 Subsection 7(4)
Omit "tax", substitute "apparatus licence tax". 17 At the end of section 7
Add:

(5) The spectrum licence tax imposed on the initial holding date for a
spectrum licence is payable 60 days after that date.

(6) The spectrum licence tax imposed on an anniversary of the initial holding
date for a spectrum licence is payable 60 days after that anniversary. 18
Subsection 7A(1)
Omit "tax", substitute "apparatus licence tax". 19 After subsection 7A(1)
Insert:

(1A) The ACA may make determinations in writing for, and in relation to, the
penalty payable by the licensee for a spectrum licence in relation to spectrum
licence tax that remains unpaid after the due day. 20 Subsection 7A(2)
After "subsection (1)", insert "or (1A)". 21 Section 8
Omit "tax", substitute "apparatus licence tax". 22 At the end of section 8
Add:

(2) The regulations may exempt persons included in specified classes of
persons from the payment of spectrum licence tax in relation to spectrum
licences included in specified classes of spectrum licences. 23 Section 9
Omit "tax", substitute "apparatus licence tax". 24 At the end of section 9
Add:

(2) Despite any law of the Commonwealth passed or made before the commencement
of this subsection but subject to any regulations referred to in section 8, a
corporation established by or under a law of the Commonwealth or of a
Territory is subject to spectrum licence tax.

[Minister's second reading speech made in-
House of Representatives on 25 June 1997
Senate on 1 September 1997]