Commonwealth Numbered Acts

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RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) AMENDMENT ACT 1992 No. 146, 1992 - SECT 7

7.(1) Sections 7 and 8 of the Principal Act are repealed and the following
section is substituted: Amount of tax

"7.(1) The amount of tax in respect of the issue of a receiver licence is the
amount determined by the SMA.

"(2) A determination may, among other things, provide for amounts of tax in
relation to:

   (a)  specified periods; or

   (b)  specified classes of licences; or

   (c)  specified classes of persons.

"(3) In making a determination, the SMA is to take into account such matters
as are specified in the regulations.

"(4) A determination is a disallowable instrument for the purposes of section
46A of the Acts Interpretation Act 1901.".

(2) Until the SMA makes a determination under section 7 of the Principal Act
as amended by this Act, the regulations made under section 9 of the Principal
Act that were in force immediately before the commencement of this Act
continue in force as if they were determinations made by the SMA. 


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