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Short title
1 Short title
This Act may be cited as the Radiocommunications (Spectrum Licence Tax) Act 1997.
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Commonwealth act
This Act imposes a recurring tax on holders of spectrum licences: tax is charged on the licence’s initial holding date and on each anniversary thereafter (ss 6–7). The Australian Communications and Media Authority (ACMA) decides the initial holding date and the tax amount by written determination, with the regulations specifying matters ACMA must consider (ss 4, 7–8). Licence-holders pay; ACMA and regulations determine how much and when.
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Direct links to the current provisions in Radiocommunications (Spectrum Licence Tax) Act 1997.
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 section 14 of the 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.
(2) A determination has effect accordingly. (3) A particular spectrum licence must not be covered by more than one determination. (4) A determination under subsection (1) is a legislative instrument.
Part 1.4 of the Radiocommunications Act 1992 applies to this Act in the same way that it applies to that Act.
(1) 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. (2) If: (a) a spectrum licence is in force on a particular anniversary of the initial holding date for the licence; and (b) the anniversary occurs after the commencement of this section; tax is imposed on that anniversary of the initial holding date for the licence. (3) This section applies to a spectrum licence even if the licence came into force before the commencement of this section.
(1) 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 section 14 of the 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.
(2) In making a determination under subsection (1), the ACMA is to take into account such matters as are specified in the regulations. (3) A determination under subsection (1) is a legislative instrument.
The Governor‑General may make regulations for the purposes of section 7.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
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 section 14 of the 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.
(2) A determination has effect accordingly. (3) A particular spectrum licence must not be covered by more than one determination. (4) A determination under subsection (1) is a legislative instrument.
Part 1.4 of the Radiocommunications Act 1992 applies to this Act in the same way that it applies to that Act.
(1) 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. (2) If: (a) a spectrum licence is in force on a particular anniversary of the initial holding date for the licence; and (b) the anniversary occurs after the commencement of this section; tax is imposed on that anniversary of the initial holding date for the licence. (3) This section applies to a spectrum licence even if the licence came into force before the commencement of this section.
(1) 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 section 14 of the 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.
(2) In making a determination under subsection (1), the ACMA is to take into account such matters as are specified in the regulations. (3) A determination under subsection (1) is a legislative instrument.
The Governor‑General may make regulations for the purposes of section 7.