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RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) ACT 1983 - SECT 7

Amount of tax

  (1)   The amount of tax in respect of the issue of a receiver licence, the anniversary of a receiver licence coming into force or the holding of a receiver licence is the amount determined by the ACMA .

  (2)   A determination may, among other things, provide for amounts of tax in relation to:

  (a)   specified periods; or

  (b)   specified classes of licences; or

  (c)   specified classes of persons.

  (3)   In making a determination, the ACMA is to take into account such matters as are specified in the regulations.

  (4)   A determination is a legislative instrument .


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