Commonwealth Numbered Regulations

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

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.".