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RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 - NOTES

No. 133, 1983

Compilation No. 11

Compilation date:   2 March 2019

Includes amendments up to: Act No. 6, 2019

Registered:    8 March 2019

 

About this compilation

This compilation

This is a compilation of the Radiocommunications Taxes Collection Act 1983 that shows the text of the law as amended and in force on 2 March 2019 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

 

 

 

Contents

1 Short title

2 Commencement

3 Incorporation of Radiocommunications Act

4 Interpretation

4A Transmitter licence associated with a commercial broadcasting licence

5 Application of Radiocommunications Act

6 By whom tax payable

7 Time of payment

7A Unpaid tax penalty determinations

8 Exemptions from tax

9 Statutory corporations to be subject to tax

10 Recovery of tax

10A Collection of taxes on behalf of the Commonwealth

10B Refund of overpayments

10C Pro-rata refund of tax imposed on the issue of a transmitter licence

10D Pro-rata refund of tax imposed on the anniversary of the day a transmitter licence came into force

10E Set-off

11 Regulations

Endnotes

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

 

 

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.

 

Endnote 2--Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub-subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev ... ) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub-Ch = Sub-Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3--Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Radiocommunications Taxes Collection Act 1983

133, 1983

22 Dec 1983

20 Aug 1985 (s 2 and gaz 1985, No S322)

 

Radiocommunications Taxes Collection Amendment Act 1992

145, 1992

7 Dec 1992

1 July 1993 (s 3)

--

Radiocommunications Taxes Collection Amendment Act 1995

109, 1995

29 Sept 1995

29 Mar 1996 (s 2(2))

--

Telecommunications (Transitional Provisions and Consequential Amendments) Act 1997

59, 1997

3 May 1997

Sch 1 (items 43-47): 1 July 1997 (s 2(2)(d))

Sch 1 (items 46, 47)

Radiocommunications Legislation Amendment Act 1997

145, 1997

9 Oct 1997

Sch 1 (items 9-24): 9 Oct 1997 (s 2(1))

--

Radiocommunications Legislation Amendment Act 2000

34, 2000

3 May 2000

Sch 2 (items 24-26) and Sch 3 (item 4): 31 May 2000 (s 2)

Sch 3 (item 4)

Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005

45, 2005

1 Apr 2005

Sch 2 and Sch 4: 1 July 2005 (s 2(1) items 3, 10)

Sch 4

as amended by

 

 

 

 

Omnibus Repeal Day (Autumn 2014) Act 2014

109, 2014

16 Oct 2014

Sch 2 (items 177-181): 17 Oct 2014 (s 2(1) item 2)

--

Statute Law Revision Act 2013

103, 2013

29 June 2013

Sch 3 (items 186, 343): 29 June 2013 (s 2(1) item 16)

Sch 3 (item 343)

Broadcasting Legislation Amendment (Broadcasting Reform) Act 2017

113, 2017

16 Oct 2017

Sch 6 (items 14-16, 38-42): 17 Oct 2017 (s 2(1) items 13, 15)

Sch 6 (items 38-43)

as amended by

 

 

 

 

Telecommunications Legislation Amendment Act 2019

6, 2019

1 Mar 2019

Sch 3 (items 2, 3): 2 Mar 2019 (s 2(1) item 1)

--

Telecommunications Legislation Amendment Act 2019

6, 2019

1 Mar 2019

Sch 3 (item 1): 2 Mar 2019 (s 2(1) item 1)

--

 

Endnote 4--Amendment history

 

Provision affected

How affected

Title....................

rs No 145, 1992

s 3.....................

am No 145, 1992

s 4.....................

rs No 145, 1992

 

am No 59, 1997; No 145, 1997

s 4A....................

ad No 113, 2017

s 5.....................

rs No 145, 1992

s 6.....................

am No 145, 1992; No 109, 1995; No 145, 1997

s 7.....................

rs No 145, 1992; No 109, 1995

 

am No 145, 1997; No 34, 2000

s 7A....................

ad No 109, 1995

 

am No 59, 1997; No 145, 1997; No 45, 2005; No 103, 2013; No 113, 2017

s 8.....................

am No 145, 1997

s 9.....................

am No 145, 1997

s 10....................

rs No 145, 1992

s 10A...................

ad No 145, 1992

 

am No 59, 1997; No 45, 2005

s 10B...................

ad No 113, 2017

s 10C...................

ad No 113, 2017

 

am No 6, 2019

s 10D...................

ad No 113, 2017

s 10E...................

ad No 113, 2017

 

 


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