RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS (AMENDMENT) 1987 NO. 58 

RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS (AMENDMENT) 1987 NO. 58 
- TABLE OF PROVISIONS

1. Amount of tax  


1987 No. 58 RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS
(AMENDMENT)
- REG 1
Amount of tax


  Regulation 3 of the Radiocommunications (Transmitter Licence Tax)
Regulations is amended by omitting sub-regulation (3) and substituting the
following sub-regulations:
  "(3) Where a transmitter licence is granted in respect of a period of less
than one year, the amount of tax payable in respect of that licence is an
amount not less than-
  (a)  if the amount of tax that would be payable in respect of the grant of
the licence for a period of one year does not exceed $40-75% of the amount
that would be payable in respect of the grant of that licence for one year;
or
  (b)  if the amount of tax that would be payable in respect of the grant of
the licence for a period of one year exceeds $40-$30.
  "(3A) Sub-regulation (3) does not apply where a transmitter licence is
granted in respect of a period of less than one year in order to ensure that
the day of the expiration of the transmitter licence is the same day as that
of the expiration of another licence held under the Act by the holder of that
transmitter licence.".


- NOTES


1987 No. 58*1* RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) REGULATIONS*2*
(AMENDMENT)



*1* Notified in the Commonwealth of Australia Gazette on 1 May 1987.
*2* Statutory Rules 1985 No. 197 as amended by 1985 No. 225; 1986 Nos. 129,
200 and 281.