RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS (AMENDMENT) 1995 NO. 36 

RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS (AMENDMENT) 1995 NO. 36 
- TABLE OF PROVISIONS

1.  Amendment  
2.  Regulation 8 (Remission of transmitter licence tax on public mobile telecommunications licence, Class B)  


1995 No. 36 RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS (AMENDMENT) - REG
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1. Amendment


  1.1 The Radiocommunications Taxes Collection Regulations are amended as set
out in these Regulations.
(NOTE: These Regulations commence on gazettal: see Acts Interpretation Act
1901, s. 48.)


1995 No. 36 RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS (AMENDMENT) - REG
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2. Regulation 8 (Remission of transmitter licence tax on public
mobile telecommunications licence, Class B)


  2.1 Subregulation 8 (2):
Omit "The", substitute "Subject to subregulation (2A), the".
  After subregulation 8 (2), insert:
  "(2A) In the case of a licence issued on or after 1 March 1995, the rate of
remission specified in paragraph (2) (d) applies only to a proportion of an
instalment mentioned in that paragraph, namely the proportion worked out in
accordance with the formula:
                 Amount A
            No. of Instalments;
where:
  'Amount A' is the amount worked out using the formula:
        licence period x annual amount
                      365; and
  'annual amount' is the amount equal to $734,132 for each megahertz of
spectrum on which, under the licence, the base stations are licensed to
operate as part of the service; and
  'licence period' is the number of days in the period beginning on the day on
which the licence commences and ending at the end of the day on which the
licence ends; and
  'No. of Instalments' is the number of instalments by which the tax is
payable.".


- NOTES


1995 No. 36*1* RADIOCOMMUNICATIONS TAXES COLLECTION REGULATIONS*2*
(AMENDMENT)

- Dated 7 March 1995.


*1* Notified in the Commonwealth of Australia Gazette on 14 March 1995.
*2* Statutory Rules 1985 No. 200 as amended by 1989 No. 355; 1991 No. 361;
1992 No. 388; 1993 No. 178.