RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS (AMENDMENT) 1987 NO. 59 

RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS (AMENDMENT) 1987 NO. 59 
- TABLE OF PROVISIONS

1. Amount of tax  


1987 No. 59 RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS (AMENDMENT)
- REG 1
Amount of tax


  Regulation 3 of the Radiocommunications (Receiver Licence Tax) Regulations
is amended by omitting sub-regulation (2) and substituting the following
sub-regulations:
  "(2) Where a receiver 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.
  "(2A) Sub-regulation (2) does not apply where a receiver 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 receiver licence is the same day as that of the
expiration of another licence held under the Act by the holder of that
receiver licence.".


- NOTES


1987 No. 59*1* RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS*2*
(AMENDMENT)



*1* Notified in the Commonwealth of Australia Gazette on 1 May 1987.
*2* Statutory Rules 1985 No. 201 as amended by 1985 No. 223; 1986 Nos. 198 and
279.