Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)

Schedule 9   SALES TAX

Part 1   SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992

3   After section 3B

Insert:

Meaning of exempt UHF television transmitter

"3C.(1) Subject to subsection (3), a UHF television transmitter is

an exempt UHF television transmitter if the Secretary to the

Department of Communications and the Arts, or a person authorised by

the Secretary for the purposes of this subsection, has certified that

the UHF television transmitter is installed, or is to be installed, in

accordance with subsection (2).

"(2) A UHF television transmitter is installed, or is to be

installed, in accordance with this subsection if it is installed, or

is to be installed:

(a) on or after 1 January 1994 and before 1 January 1996; and

(b) for the purpose of a commercial television broadcasting service;

and

(c) in accordance with an implementation plan referred to in Part

IIIC of the Broadcasting Act 1942 or section 16 of the Broadcasting

Services (Transitional Provisions and Consequential Amendments) Act

1992.

"(3) A UHF television transmitter is not an exempt UHF television

transmitter if it is a replacement for another UHF television

transmitter.

"(4) For the purposes of this section:

commercial television broadcasting service means a commercial

television broadcasting service within the meaning of the Broadcasting

Services Act 1992;

transmitter means goods designed, or intended, for producing radio

emission (within the meaning of the Radiocommunications Act 1992) but

does not include transmission towers, masts, antennae, electric lines

or other equipment or facilities designed, or intended, to be

ancillary to, or associated with, goods for that purpose;

UHF television transmitter means a transmitter for use in transmitting

a commercial television broadcasting service by means of producing

radio emission of frequencies in the range of 520 megahertz to 820

megahertz.".