Compilation #2 | Effective 2013-06-29
FRBR Work URI: /akn/au/act/1997/144
This Act may be cited as the Radiocommunications (Spectrum Licence Tax) Act 1997.
This Act commences on the day on which it receives the Royal Assent.
In this Act:
ACMA means the Australian Communications and Media Authority.
initial holding date, in relation to a spectrum licence, has the meaning given by section 4.
spectrum licence has the same meaning as in the Radiocommunications Act 1992.
tax means tax imposed by this Act.
(1) For the purposes of this Act, the ACMA may, by writing, determine that a specified day is the initial holding date for spectrum licences included in a specified class of spectrum licences. The day must be later than the day on which the determination is made.
Note: Under Australian Communications and Media Authority Act 2005, the Minister may give the ACMA directions in relation to the performance of its functions and the exercise of its powers.section 14 of the
A determination has effect accordingly.
A particular spectrum licence must not be covered by more than one determination.
A determination under subsection (1) is a legislative instrument.
Radiocommunications Act 1992 applies to this Act in the same way that it applies to that Act.Part 1.4 of the
If a spectrum licence is in force on the initial holding date for the licence, tax is imposed on the initial holding date for the licence.
If:
a spectrum licence is in force on a particular anniversary of the initial holding date for the licence; and
the anniversary occurs after the commencement of this section;
tax is imposed on that anniversary of the initial holding date for the licence.
This section applies to a spectrum licence even if the licence came into force before the commencement of this section.
The amount of tax in relation to a spectrum licence is the amount ascertained in accordance with a written determination made by the ACMA.
Note: Under Australian Communications and Media Authority Act 2005, the Minister may give the ACMA directions in relation to the performance of its functions and the exercise of its powers.section 14 of the
In making a determination under subsection (1), the ACMA is to take into account such matters as are specified in the regulations.
A determination under subsection (1) is a legislative instrument.
The Governor-General may make regulations for the purposes of section 7.
Endnotes
Endnote 1—Legislation history
This endnote sets out details of the legislation history of the Radiocommunications (Spectrum Licence Tax) Act 1997.
Endnote 2—Amendment history
This endnote sets out the amendment history of the Radiocommunications (Spectrum Licence Tax) Act 1997.
Endnote 3—Uncommenced amendments [none]
There are no uncommenced amendments.
Endnote 4—Misdescribed amendments [none]
There are no misdescribed amendments.