Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 133 of 1983 as amended
This compilation was prepared on 1 July 2005
taking into account amendments up to Act No. 45 of 2005
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General's Department, Canberra
Contents
1............ Short title see Note 1] ....................................................................... 1
2............ Commencement see Note 1] .............................................................. 1
3............ Incorporation of Radiocommunications Act ...................................... 1
4............ Interpretation ...................................................................................... 1
5............ Application of Radiocommunications Act ......................................... 1
6............ By whom tax payable ......................................................................... 1
7............ Time of payment ................................................................................ 2
7A......... Unpaid tax penalty determinations .................................................... 2
8............ Exemptions from tax ........................................................................... 3
9............ Statutory corporations to be subject to tax ........................................ 3
10.......... Recovery of tax ................................................................................... 3
10A....... Collection of taxes on behalf of the Commonwealth .......................... 3
11.......... Regulations ......................................................................................... 3
Notes 5
Notes to the Radiocommunications Taxes Collection Act 1983 Note 1 The Radiocommunications Taxes Collection Act 1983 as shown in this
compilation comprises Act No. 133, 1983 amended as indicated in the Tables below. For application, saving or transitional provisions made by the Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005, see Act No. 45, 2005. For all other information pertaining to application, saving or transitional provisions see Table A. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions | |
|
133, 1983 |
22 Dec 1983 |
20 Aug 1985 (see Gazette 1985, No. S322) |
| ||
|
145, 1992 |
7 Dec 1992 |
1 July 1993 |
-- | ||
|
109, 1995 |
29 Sept 1995 |
29 Mar 1996 |
-- | ||
|
Telecommunications (Transitional Provisions and Consequential Amendments) Act 1997 |
59, 1997 |
3 May 1997 |
Schedule 1 (items 43-47): 1 July 1997 (a) |
Sch. 1 (items 46, 47) | |
|
145, 1997 |
9 Oct 1997 |
Schedule 1 (items 9-24): Royal Assent (b) |
-- | ||
|
34, 2000 |
3 May 2000 |
31 May 2000 |
Sch. 3 (item 4) | ||
|
Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005 |
45, 2005 |
1 Apr 2005 |
Schedule 2: (c) |
Sch. 4 | |
(a) The Radiocommunications Taxes Collection Act 1983 was amended by Schedule 1 (items 43-47) only of the Telecommunications (Transitional Provisions and Consequential Amendments) Act 1997, subsection 2(2) of which provides as follows:
(2) The following provisions commence on 1 July 1997:
(a) Part 2;
(b) Part 3 (other than Divisions 1, 2, 3, 4, 13, 14, 15, 16 and 23);
(c) Part 4;
(d) Schedule 1;
(e) Schedule 2;
(f) Schedule 5.
(b) The Radiocommunications Taxes Collection Act 1983 was amended by Schedule 1 (items
9-24) only of the Radiocommunications Legislation Amendment Act 1997, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(c) Subsection 2(1) (items 2, 3 and 10) of the Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005 provide as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Commencement information | ||
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedule 1 |
At the same time as section 6 of the Australian Communications and Media Authority Act 2005 commences. |
1 July 2005 |
|
3. Schedule 2 |
Immediately after the commencement of the provision(s) covered by table item 2. |
1 July 2005 |
|
10. Schedule 4 |
At the same time as section 6 of the Australian Communications and Media Authority Act 2005 commences. |
1 July 2005 |
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted | |
|
Provision affected |
How affected |
|
Title...................................... |
rs. No. 145, 1992 |
|
S. 3...................................... |
am. No. 145, 1992 |
|
S. 4...................................... |
rs. No. 145, 1992 |
|
|
am. Nos. 59 and 145, 1997 |
|
S. 5...................................... |
rs. No. 145, 1992 |
|
S. 6...................................... |
am. No. 145, 1992; No. 109, 1995; No. 145, 1997 |
|
S. 7...................................... |
rs. No. 145, 1992; No. 109, 1995 |
|
|
am. No. 145, 1997; No. 34, 2000 |
|
S. 7A .................................. |
ad. No. 109, 1995 |
|
|
am. Nos. 59 and 145, 1997; No. 45, 2005 |
|
Ss. 8, 9................................ |
am. No. 145, 1997 |
|
S. 10.................................... |
rs. No. 145, 1992 |
|
S. 10A................................. |
ad. No. 145, 1992 |
|
|
am. No. 59, 1997; No. 45, 2005 |
Table A
Application, saving or transitional provisions
Telecommunications (Transitional Provisions and Consequential Amendments) Act 1997 (No. 59, 1997)
Schedule 1
46 Transitional--determinations
(1) This item applies to a determination that was in force under section 7A of the Radiocommunications Taxes Collection Act 1983 immediately before the commencement of this item.
(2) The Radiocommunications Taxes Collection Act 1983 has effect, after the commencement of this item, as if the determination had been made by the ACA under section 7A of the Radiocommunications Taxes Collection Act 1983 as amended by this Act.
(3) This item does not prevent the variation or revocation of the determination.
47 Transitional--arrangements
(1) This item applies to an arrangement that was in force under section 10A of the Radiocommunications Taxes Collection Act 1983 immediately before the commencement of this item.
(2) The Radiocommunications Taxes Collection Act 1983 has effect, after the commencement of this item, as if the arrangement had been entered into by the ACA under section 10A of the Radiocommunications Taxes Collection Act 1983 as amended by this Act.
(3) This item does not prevent the variation or termination of the arrangement.
Radiocommunications Legislation Amendment Act 2000 (No. 34, 2000)
Schedule 3
4 Time tax becomes payable
The amendments made by items 24, 25 and 26 of Schedule 2 apply in relation to the imposition of tax in respect of an instrument, if both:
(a) the relevant anniversary of the issue of the instrument; and
(b) the corresponding anniversary of the instrument coming into force;
occur after the commencement of those items.