Commonwealth Numbered Regulations

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

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.".