Commonwealth Numbered Regulations

1995 No. 130 RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS (AMENDMENT) - REG 3

3.1 At the end, add:

"(4) For the purposes of section 8 of the Act, a body corporate that is a body
to which subregulation (7) or (8) applies is exempt from the payment of tax in
respect of an apparatus licence issued to the body in respect of a transmitter
or receiver that is operated solely or principally for the purposes of the
body.



"(5) For the purposes of section 8 of the Act, a person is exempt from the
payment of tax in respect of an apparatus licence issued to the person in
respect of a transmitter or receiver as a member or representative of an
unincorporated body to which subregulation (7) or (8) applies if the
transmitter or receiver is operated solely or principally for the purposes of
that body.



"(6) For the purposes of section 8 of the Act, a person is exempt from the
payment of tax in respect of an apparatus licence issued to the person in
respect of a transmitter or receiver that is operated solely or principally
for the purpose of assisting a body to which subregulation (7) or (8) applies.



"(7) This subregulation applies to a body:

   (a)  that is staffed principally by volunteers; and

   (b)  is a body of a kind referred to in one of the following provisions of
        the Income Tax Assessment Act 1936:

        (i)    paragraph 23 (d);

        (ii)   paragraph 23 (e);

        (iii)  subparagraph 23 (g) (v); and

   (c)  the income of which is exempt under the provision mentioned in
        paragraph (b) that applies to the body; and

   (d)  the principal purpose of which is to provide emergency services or
        services for the safeguarding of human life, including any of the
        following services:

        (i)    rural fire fighting;

        (ii)   search and rescue;

        (iii)  coastguard.



"(8) This subregulation applies to a body the principal purpose of which is to
provide:

   (a)  surf life saving services; or

   (b)  ambulance services in an area that is part of the area described in
        Schedule 2 to the Income Tax Assessment Act 1936.".