RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS 1985 NO. 201 RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS 1985 NO. 201 - TABLE OF PROVISIONS 1. Citation 2. Interpretation 3. Amount of tax 1985 No. 201 RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS - REG 1 Citation 1. These Regulations may be cited as the Radiocommunications (Receiver Licence Tax) Regulations. 1985 No. 201 RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS - REG 2 Interpretation 2. (1) In these Regulations, unless the contrary intention appears, "message" has the same meaning as in the Radiocommunications (Licensing and General) Regulations. (2) In these Regulations, an expression specified in Column 2 of an item in the table in regulation 3 has the same meaning as in the Radiocommunications (Licensing and General) Regulations. 1985 No. 201 RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS - REG 3 Amount of tax 3. (1) Subject to this regulation, the amount of tax in respect of the grant of a receiver licence in respect of- (a) a receiver that constitutes one station; (b) a receiver that forms part of one station, being a station that includes one receiver only; (c) 2 or more receivers that constitute one station; or (d) 2 or more receivers that form part of one station, being a station that does not include any receiver other than those receivers, being a station known by an expression specified in Column 2 of an item in the following table, is an amount ascertained by reference to the period in respect of which the licence is granted at the rate specified in Column 3 of that item: ------------------------------------------------------------------------------ -- Column 1 Column 2 Column 3 Item Expression Rate per annum of tax ------------------------------------------------------------------------ $ 1 AUSSAT receive-only station . . . . . . . . . . . 150 2 Coast station, Class A (receive-only) . . . . . . 690 3 Coast station, Class B (receive-only) . . . . . . 13,700 4 Earth station, Class C (receive-only) . . . . . . 6,880 5 Earth station, Class D (receive-only) . . . . . . 13,700 6 Earth station, Class E (receive-only) . . . . . . 64,200 7 Land mobile paging receiver . . . . . . . . . . . 19 8 Multipoint distribution station receiver,Class A 215 9 Multipoint distribution station receiver,Class B 20 10 Major fixed station, not being a station referred to in Item 4, 5 or 6 . . . . . . . . . . . . . . . . 19 (2) Where- (a) a licence is granted for a period of less than one year; and (b) the amount of tax in respect of the grant of that licence would, but for this sub-regulation, be less than $30, the amount of tax in respect of that licence is $30 or the amount for one year, whichever is the less. (3) Notwithstanding sub-regulation (1), where- (a) an application in respect of a licence is made by a person who is a member of a body corporate, or of an unincorporated body, that- (i) is formed to provide recreation or amusement or to promote a charity; (ii) is not carried on for the purpose of profit or gain to its individual members; (iii) applies its profits (if any) or other income in promoting its objects; and (iv) prohibits the making of any distribution, whether in money, property or otherwise, to its members; (b) the application is in respect of a licence in respect of a receiver that is to be operated- (i) in connection with the activities of the organization; and (ii) otherwise than for reward or in connection with the operation of a business; (c) the application is lodged by the organization, together with not fewer than 24 other applications, each of which- (i) is of the kind referred to in paragraphs (a) and (b); and (ii) is in respect of the grant of a licence in respect of a period that commences on the same day; and (d) the application, together with the amount of tax in respect of the grant of the licence, is lodged before the commencement of that period, the amount of tax in respect of the grant of the licence is the amount that would, but for this sub-regulation, be applicable less an amount equal to 15% of that amount. - NOTES 1985 No. 201*1* RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS *1* Notified in the Commonwealth of Australia Gazette on 19 August 1985.