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Radiocommunications (Receiver Licence Tax) Amendment Bill 1996
Portfolio: Communications and the Arts
Commencement: 1 July 1997
The Bill amends the Radiocommunications (Receiver Licence Tax) Act 1983 (the Principal Act) to recognise the merging of the Spectrum Management Authority (SMA) with the telecommunications regulator, AUSTEL, to form the proposed Australian Communications Authority (ACA).
The following background is common to the Radiocommunications Amendment Bill 1996, Radiocommunications (Transmitter Licence Tax) Amendment Bill 1996 and the Radiocommunications (Receiver Licence Tax) Amendment Bill 1996.
This Bill simply provides a transitional mechanism to enable the continuation of notifications given to the SMA by holders of radio receiver licences, and determinations of the amount of tax payable on those licences (issued by the SMA), to continue as if they had been issued by the proposed new ACA.
Reader's Note: The proposed amendments are included in Schedule 1 to the Bill. The terminology to be used therefore is 'Item' in the Schedule in lieu of 'Clause' in the Bill.
Item 3 provides a transitional mechanism to preserve the validity of a notification, issued by the holder of a receiver licence to SMA before 1 July 1997, to continue in force as if that notification had been issued to the proposed new ACA. Such notifications are issued pursuant to subsection 6(5) of the Principal Act to enable the holder of the licence to seek a variation in how instalments of tax are paid.
Likewise, Item 4 simply provides a transitional mechanism to preserve the validity of determinations made by the SMA, of the amount and period applicable to taxes on receiver licences, to continue after 1 July 1997, as if those determinations had been made by the proposed new ACA.
Brendan Bailey (06 2772434)
Bills Digest Service
Parliamentary Research Service
24 January 1997
This Digest does not have any official legal status. Other sources should be consulted to determine the subsequent official status of the Bill.
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Published by the Department of the Parliamentary Library, 1997.