Contents

1............ Short title see Note 1] ....................................................................... 1

2............ Commencement [see Note 1] .............................................................. 1

3............ Collection Act ..................................................................................... 1

4............ Interpretation ...................................................................................... 1

5............ Application of Radiocommunications Act ......................................... 1

6............ Imposition of tax ................................................................................ 1

7............ Amount of tax ..................................................................................... 3

9............ Regulations ......................................................................................... 3

Notes                                                                                                                                               5

 

 

 

Notes to the Radiocommunications (Receiver Licence Tax) Act 1983

Note 1

The Radiocommunications (Receiver Licence Tax) Act 1983 as shown in this compilation comprises Act No. 132, 1983 amended as indicated in the Tables below.

All relevant information pertaining to application, saving or transitional provisions prior to 22 April 1997 is not included in this compilation. For subsequent information see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Radiocommunications (Receiver Licence Tax) Act 1983	132, 1983	22 Dec 1983	20 Aug 1985 (see Gazette 1985, No. S322)
Radiocommunications (Receiver Licence Tax) Amendment Act 1992	146, 1992	7 Dec 1992	1 July 1993	S. 7(2)
Radiocommunications (Receiver Licence Tax) Amendment Act 1995	108, 1995	29 Sept 1995	29 Mar 1996 (see s. 2)	--
Radiocommunications (Receiver Licence Tax) Amendment Act 1997	42, 1997	22 Apr 1997	1 July 1997	Sch. 1 (items 3, 4) [see Table A]
Radiocommunications (Receiver Licence Tax) Amendment Act 2000	35, 2000	3 May 2000	31 May 2000 (see s. 2)	Sch. 1 (item 5) [see Table A]
Radiocommunications (Receiver Licence Tax) Amendment Act 2005	50, 2005	1 Apr 2005	Schedules 1 and 2: 1 July 2005 (see s. 2(1)) Remainder: Royal Assent	Sch. 2 [see Table A]

Table of Amendments

ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted
Provision affected	How affected
Title......................................	am. No. 146, 1992; No. 108, 1995; No. 35, 2000
S. 5......................................	rs. No. 146, 1992
S. 6......................................	am. No. 146, 1992; No. 35, 2000
	rs. No. 108, 1995
	am. No. 42, 1997; No. 50, 2005
S. 7......................................	rs. No. 146, 1992
	am. No. 108, 1995; No. 42, 1997; No. 35, 2000; No. 50, 2005
S. 8......................................	rep. No. 146, 1992

 

Table A

Application, saving or transitional provisions

Radiocommunications (Receiver Licence Tax) Amendment Act 1997
(No. 42, 1997)

Schedule 1

3  Transitional--notifications

(1)        This item applies to a notification that was given to the SMA under paragraph 6(5)(b) of the Radiocommunications (Receiver Licence Tax) Act 1983 before the commencement of this item.

(2)        The Radiocommunications (Receiver Licence Tax) Act 1983 has effect, after the commencement of this item, as if the notification had been given to the ACA under paragraph 6(5)(b) of the Radiocommunications (Receiver Licence Tax) Act 1983 as amended by this Act.

4  Transitional--determinations

(1)        This item applies to a determination that was in force under section 7 of the Radiocommunications (Receiver Licence Tax) Act 1983 immediately before the commencement of this item.

(2)        The Radiocommunications (Receiver Licence Tax) Act 1983 has effect, after the commencement of this item, as if the determination had been made by the ACA under section 7 of the Radiocommunications (Receiver Licence Tax) Act 1983 as amended by this Act.

(3)        This item does not prevent the variation or revocation of the determination.

Radiocommunications (Receiver Licence Tax) Amendment Act 2000
(No. 35, 2000)

5  Application of amendments

The amendments made by this Schedule apply in relation to the imposition of tax in respect of a receiver licence, if both:

                     (a)  the relevant anniversary of the issue of the licence; and

                     (b)  the corresponding anniversary of the licence coming into force;

occur after the commencement of this item.

Radiocommunications (Receiver Licence Tax) Amendment Act 2005
(No. 50, 2005)

Schedule 2

1  Definitions

In this Schedule:

Imposition Act means the Radiocommunications (Receiver Licence Tax) Act 1983.

transition time means the commencement of this Schedule.

2  Continued effect of election notices

A notice that was given to the ACA before the transition time under paragraph 6(5)(b) of the Imposition Act as then in force has the same effect after the transition time as it would have had if the amendments of that paragraph made by Schedule 1 to this Act had not been made.

3  Continued effect of amount determinations

A determination made by the ACA under subsection 7(1) of the Imposition Act that was in force immediately before the transition time has effect on and after the transition time as if it had been made by the ACMA under that subsection as amended by Schedule 1 to this Act.