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Radiocommunications (Receiver Licence Tax) Amendment Bill 1999



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Bills Digest No. 121  1998-99

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Radiocommunications (Receiver Licence Tax) Amendment Bill 1999

Warning:

This Digest was prepared for debate. It reflects the legislation as introduced and does not canvass subsequent amendments. This Digest does not have an y official legal status. Other sources should be consulted to determine the subsequent official status of the Bill.

Contents

 

Passage History

Radiocommunications (Receiver Licence Tax) Amendment Bill 1999

Date Introduced:  18 February 1999

House:  House of Representatives

Portfolio:  Communications, Information Technology and the Arts

Commencement:  The day on which Schedule 2 to the Radiocommunications Legislation Amendment Act 1999 commences, which is 28 days after Royal Assent.

Purpose

The purpose of the Radiocommunications (Receiver Licence Tax) Amendment Bill 1999 (the Bill) is to ensure receiver taxes relate to a licence period (the period between commencement and expiry). This will prevent persons operating licences in the period between the expiration of an old licence and commencement of a new licence without paying fees.

Background

1. Radiocommunications (Receiver Licence Tax) Act 1983

The purpose of the Radiocommunications (Receiver Licence Tax) Act 1983 (the Act) is to impose a tax on receiver licences held under the Radiocommunications Act 1992 .

Currently the Act imposes a tax on the issue, the anniversary of the issue and the holding of a receiver licence.

This mirrors the Radiocommunications (Transmitter Licence Tax) Act 1983 and allows persons to operate licences in the period after the expiry of the old licence but before the issue of a new licence without paying tax.

2. Additional background information

For additional information please refer to the Bills Digest for the Radiocommunications Legi slation Amendment Bill 1999.

Main Provisions

Schedule 1  - Radiocommunications (Receiver Licence Tax) Act 1983

1. Amendments to impose tax when a licence came into force rather than when it was issued.

The proposed amendments aim to ensure that tax is impo sed on the anniversary of the day a licence came into force rather than on the anniversary of the issue of the licence. 

Accordingly Items 1 , 2 , 3 and 4 omit various, but similar phrases in sections 6 and 7 , which refer to the 'issue of a licence' and substitute in their place terminology which refers to 'the day the licence came into effect'.

2. Application of amendments

The amendments made in Schedule 1 apply in relation to tax in respect of a receiver licence if both the relevant anniversary of the issu e of the licence and the corresponding anniversary of the licence coming into force occur 28 days after the day on which the Radiocommunications Legislation Amendment Bill 1999 receives Royal Assent.

Concluding Comments

1. Complementary amendment in the Radiocommunications Act 1992

It is worth noting the proposed amendment to subsections 129(1) and 130(4) of the Radiocommunications Act 1992 , which ensures that a new licence will come into force immediately after the expiration of the licence that it replaces even if a licensee applies for renewal up to 60 days after the licence expires.

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Contact Officer

Lesley Lang

25 February 1999

Bills Digest Service

Information and Research Services

This paper has been prepared for general distribution to Senators and Members of the Australian Parliament.  While great care is taken to ensure that the paper is accurate and balanced, the paper is written using information publicly available at the time of production. The views expressed are those of the author and should not be attributed to the Information and Research Services (IRS). Advice on legislation or legal policy issues contained in this paper is provided for use in parliamentary debate and for related parliamentary purposes. This paper is not professional legal opinion. Readers are reminded that the paper is not an official parliamentary or Australian government document. IRS staff are available to discuss the paper's contents with Senators and Members and their staff but not with members of the public.