Commonwealth: Radiocommunications Taxes Collection Act 1983 (Cth)

Radiocommunications Taxes Collection Act 1983 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 Self‑repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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 An Act to provide for the collection of taxes imposed in relation to the Radiocommunications Act 1992 1 Short title This Act may be cited as the Radiocommunications Taxes Collection Act 1983. 2 Commencement This Act shall come into operation on the date fixed for the purposes of subsection 2(1) of the Radiocommunications Act 1983. 3 Incorporation of Radiocommunications Act The Radiocommunications Act 1992 is incorporated and shall be read as one with this Act. 4 Interpretation In this Act, unless the contrary intention appears: initial holding date has the same meaning as in the Radiocommunications (Spectrum Licence Tax) Act 1997. instrument means a licence or a permit. tax means apparatus licence tax or spectrum licence tax. 4A Transmitter licence associated with a commercial broadcasting licence For the purposes of this Act, the question whether a transmitter licence is associated with a commercial broadcasting licence is to be determined in the same manner as that question is determined for the purposes of the Commercial Broadcasting (Tax) Act 2017. 5 Application of Radiocommunications Act Part 1.4 of the Radiocommunications Act 1992 applies to this Act in the same manner that it applies to that Act. 6 By whom tax payable (1) The apparatus licence tax on the issue, the anniversary of the issue or the holding of an instrument is payable by the holder of the instrument. (2) The spectrum licence tax on the initial holding date for a spectrum licence, or on an anniversary of the initial holding date for a spectrum licence, is payable by the licensee. 7 Time of payment (1) The apparatus licence tax imposed on the issue of an instrument is payable on the issue of the instrument. (2) The apparatus licence tax imposed on the anniversary of the day on which an instrument came into force is payable on that anniversary. (3) The apparatus licence tax imposed on the holding of an instrument on the anniversary of the day on which the instrument came into force is payable on that anniversary. (4) The apparatus licence tax imposed on the holding of an instrument 60 days after the anniversary of the day on which the instrument came into force is payable on the day after the end of that period. (5) The spectrum licence tax imposed on the initial holding date for a spectrum licence is payable 60 days after that date. (6) The spectrum licence tax imposed on an anniversary of the initial holding date for a spectrum licence is payable 60 days after that anniversary. 7A Unpaid tax penalty determinations (1) The ACMA may make determinations in writing for, and in relation to, the penalty payable by the holder of an instrument to the Commonwealth in relation to apparatus licence tax that remains unpaid after the due day. (1A) The ACMA may make determinations in writing for, and in relation to, the penalty payable by the licensee for a spectrum licence in relation to spectrum licence tax that remains unpaid after the due day. (1B) If there is an overpayment of penalty, the overpayment is to be refunded by the ACMA on behalf of the Commonwealth. (2) A determination under subsection (1) or (1A) is a legislative instrument. 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. 9 Statutory corporations to be subject to tax (1) Notwithstanding any law of the Commonwealth passed or made before the commencement of this Act but subject to any regulations referred to in section 8, a corporation established by or under a law of the Commonwealth or of a Territory is subject to apparatus licence tax. (2) Despite any law of the Commonwealth passed or made before the commencement of this subsection but subject to any regulations referred to in section 8, a corporation established by or under a law of the Commonwealth or of a Territory is subject to spectrum licence tax. 10 Recovery of tax Tax that is due may be recovered as a debt due to the Commonwealth. 10A Collection of taxes on behalf of the Commonwealth The ACMA may enter into arrangements with persons or other bodies under which those persons or other bodies may, on the Commonwealth's behalf, receive from persons payments of tax. 10B Refund of overpayments If there is an overpayment of tax, the overpayment is to be refunded by the ACMA on behalf of the Commonwealth. 10C Pro‑rata refund of tax imposed on the issue of a transmitter licence (1) If: (a) a transmitter licence was issued to a person under section 100 or 102 of the Radiocommunications Act 1992 before 1 July 2017; and (b) the transmitter licence is associated with a commercial broadcasting licence; and (c) the transmitter licence was in force at the start of 1 July 2017; and (d) tax was imposed by subsection 6(1), (2) or (7) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the issue of the transmitter licence; and (e) the person has paid the tax; the amount worked out using the following formula must be refunded by the ACMA on behalf of the Commonwealth: where: days in period of transmitter licence means the number of days in the period of the transmitter licence. days in post‑1 July 2017 period means the number of days in the period: (a) beginning at the start of 1 July 2017; and (b) ending at the end of the period of the transmitter licence. (2) If: (a) a transmitter licence was issued to a person under section 100 or 102 of the Radiocommunications Act 1992 before 1 July 2017; and (b) the transmitter licence is associated with a commercial broadcasting licence; and (c) the transmitter licence was in force at the start of 1 July 2017; and (d) tax was imposed by subsection 6(3) or (8) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the issue of the transmitter licence during the financial year ending on 30 June 2017; and (e) the person has paid the tax; the amount worked out using the following formula must be refunded by the ACMA on behalf of the Commonwealth: where: days in post‑1 July 2017 period means the number of days in the period: (a) beginning at the start of 1 July 2017; and (b) ending at the end of the anniversary of the day the transmitter licence came into force that occurs during the financial year ending on 30 June 2018. post‑issue period means the number of days in the period: (a) beginning at the start of the day after the transmitter licence was issued; and (b) ending at the end of the anniversary of the day the transmitter licence came into force that occurs during the financial year ending on 30 June 2018. (3) For the purposes of this section, disregard: (a) Division 6 of Part 3.3 of the Radiocommunications Act 1992; and (b) Part 10 of the Broadcasting Services Act 1992; in working out the period of a transmitter licence. Note 1: See subsection 103(2) of the Radiocommunications Act 1992, which deals with the duration of transmitter licences issued under section 100 of that Act. Note 2: See subsection 103(4A) of the Radiocommunications Act 1992, which deals with the duration of transmitter licences issued under section 102 of that Act. 10D Pro‑rata refund of tax imposed on the anniversary of the day a transmitter licence came into force (1) If: (a) a transmitter licence was issued to a person under section 100 or 102 of the Radiocommunications Act 1992 before 1 July 2017; and (b) the transmitter licence is associated with a commercial broadcasting licence; and (c) the transmitter licence was in force at the start of 1 July 2017; and (d) tax was imposed by subsection 6(3) or (8) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the anniversary of the day the transmitter licence came into force that occurred during the financial year ending on 30 June 2017; and (e) the person has paid the tax; the amount worked out using the following formula must be refunded by the ACMA on behalf of the Commonwealth: where: days in post‑1 July 2017 period means the number of days in the period: (a) beginning at the start of 1 July 2017; and (b) ending at whichever is the earlier of the following: (i) the end of the anniversary of the day the transmitter licence came into force that occurs during the financial year ending on 30 June 2018; (ii) the end of the period of the transmitter licence. post‑anniversary period means the number of days in the period: (a) beginning at the start of the anniversary mentioned in paragraph (d); and (b) ending at whichever is the earlier of the following: (i) the end of the anniversary of the day the transmitter licence came into force that occurs during the financial year ending on 30 June 2018; (ii) the end of the period of the transmitter licence. (2) If: (a) a transmitter licence was issued to a person under section 100 or 102 of the Radiocommunications Act 1992 before 1 July 2017; and (b) the transmitter licence is associated with a commercial broadcasting licence; and (c) the transmitter licence was in force at the start of 1 July 2017; and (d) tax was imposed by subsection 6(5) or (11) of the Radiocommunications (Transmitter Licence Tax) Act 1983 on the holding of the transmitter licence on an anniversary of the day the transmitter licence came into force that occurred before 1 July 2017; and (e) the person has paid the tax; the amount worked out using the following formula must be refunded by the ACMA on behalf of the Commonwealth: where: days in post‑1 July 2017 period means the number of days in the period: (a) beginning at the start of 1 July 2017; and (b) ending at the end of the period of the transmitter licence. post‑anniversary period means the number of days in the period: (a) beginning at the start of the anniversary mentioned in paragraph (d); and (b) ending at the end of the period of the transmitter licence. (3) For the purposes of this section, disregard: (a) Division 6 of Part 3.3 of the Radiocommunications Act 1992; and (b) Part 10 of the Broadcasting Services Act 1992; in working out the period of a transmitter licence. Note 1: See subsection 103(2) of the Radiocommunications Act 1992, which deals with the duration of transmitter licences issued under section 100 of that Act. Note 2: See subsection 103(4A) of the Radiocommunications Act 1992, which deals with the duration of transmitter licences issued under section 102 of that Act. 10E Set‑off If: (a) an amount of interim tax is payable by a person (the first amount); and (b) an amount is payable by the Commonwealth to the person under section 10B, 10C or 10D (the second amount); the ACMA may, on behalf of the Commonwealth, set off the whole or a part of the first amount against the whole or a part of the second amount. 11 Regulations (1) The Governor‑General may make regulations, not inconsistent with this Act, prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act. (2) Without limiting the generality of subsection (1), regulations made under that subsection may make provision for or in relation to: (a) the manner of payment of tax; and (b) the remission or refund of tax in specified circumstances. 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