Commonwealth Numbered Regulations

1985 No. 201 RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) REGULATIONS - REG 3

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.