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Radiocommunications Taxes Collection Act 1983
8Exemptions from tax
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#### 8 Exemptions from tax
(1) The regulations may exempt persons included in specified classes of persons from the payment of apparatus licence tax in respect of instruments included in specified classes of instruments.
(2) The regulations may exempt persons included in specified classes of persons from the payment of spectrum licence tax in relation to spectrum licences included in specified classes of spectrum licences.