Radiocommunications (Transmitter Licence Tax) Amendment Act 2000

1 Short title

This Act may be cited as the Radiocommunications (Transmitter Licence Tax) Amendment Act 2000.

2 Commencement

This Act commences on the day on which Schedule 2 to the Radiocommunications Legislation Amendment Act 2000 commences.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Radiocommunications (Transmitter Licence Tax) Act 1983

1 Title

Omit “of the issue”, substitute “of the coming into force”.

2 Paragraphs 6(3)(d) and (5)(b)

Omit “issue of the licence”, substitute “day the licence came into force”.

3 Paragraph 6(6)(b)

Omit “issue of the licence within 60 days after that day”, substitute “day the licence came into force within 60 days after that anniversary”.

4 Subsection 7(1)

Omit “the issue, the anniversary of the issue,”, substitute “the issue of a transmitter licence, the anniversary of a transmitter licence coming into force”.

5 Application of amendments

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

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

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

(15/99)

occur after the commencement of this item.

[Minister’s second reading speech made in—

House of Representatives on 18 February 1999

Senate on 29 March 2000]