Explanatory Memorandum
(Circulated by authority of Senator the Hon. Helen Coonan, Minister for Communications, Information Technology and the Arts)Radiocommunications (Receiver Licence Tax) Amendment Bill 2004
Notes on clauses
Clause 1 provides that the Bill, when enacted, may be cited as the Radiocommunications (Receiver Licence Tax) Amendment Act 2004.
Clause 2 provides that each provision of the Bill specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Item 1 of the table provides that clauses 1 to 3 of the Bill (containing the short title, the commencement provision and explaining the operation of the Schedules to the Bill) will commence on the day on which the Bill receives the Royal Assent.
Item 2 of the table provides that Schedules 1 and 2 to the Bill, containing various consequential amendments and transitional provisions in relation to the Radiocommunications (Receiver Licence) Act 1983, will commence at the same time that clause 6 of the ACMA Bill commences. Clause 6 of the ACMA Bill, which establishes the ACMA, will commence on proclamation or 1 July 2005, if clause 6 has not commenced by that date.
Clause 3 provides that each Act that is specified in a Schedule to the Bill is amended or repealed as set out in that Schedule and any other item in a Schedule has effect according to its terms.
Schedule 1 to the Bill amends the Radiocommunications (Receiver Licence Tax) Act 1983 to replace references to the ACA with references to the ACMA.
Schedule 2 to the Bill gives continuing effect to any existing notice given to the ACA by the holder of a receiver licence electing to pay tax under the Radiocommunications (Receiver Licence Tax) Act on each anniversary of the day the licence came into force. In addition, it gives continuing effect to any existing determination made by the ACA for 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, as if it had been made by the ACMA.
Schedule 1 - Amendments
Radiocommunications (Receiver Licence Tax) Act 1983
Items 1, 2 and 3 - Amendments to paragraph 6(5)(b), 7(1) and 7(3)
Items 1, 2 and 3 replace references to 'ACA' in paragraph 6(5)(b), 7(1) and 7(3) of the Radiocommunications (Receiver Licence Tax) Act with references to 'ACMA'.
Schedule 2 - Transitional provisions
Item 1 contains definitions for the purposes of items 2 and 3. In particular, 'transition time' is defined to mean the commencement of Schedule 2 to the Bill. Schedule 2 will commence at the same time that clause 6 of the ACMA Bill commences. Clause 6 of the ACMA Bill, which establishes the ACMA, will commence on proclamation or 1 July 2005, if clause 6 has not commenced by that date.
Item 2 - Continued effect of election notices
Under paragraph 6(5)(b) of the Radiocommunications (Receiver Licence Tax) Act, the holder of a receiver licence may notify the ACA of the licensee's election to pay tax on each anniversary of the day the licence came into force. Item 2 gives continuing effect to any such existing notice.
Item 3 - Continued effect of amount determinations
Subsection 7(1) of the Radiocommunications (Receiver Licence) Act provides that 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 ACA. Item 3 gives continuing effect to any such existing determination made by the ACA, as if it had been made by the ACMA.
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