Explanatory Memorandum
(Circulated by authority of Senator the Hon. Helen Coonan, Minister for Communications, Information Technology and the Arts)Radiocommunications (Spectrum Licence Tax) Amendment Bill 2004
Notes on clauses
Clause 1 provides that the Bill, when enacted, may be cited as the Radiocommunications (Spectrum 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 (Spectrum Licence) Act 1997, 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Clause 3 provides that each Act that is specified in a Schedule to the Bill is amended or repealed as set out in that Schedule and any other item in a Schedule has effect according to its terms.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 (Spectrum Licence Tax) Act 1997 to replace references to the ACA with references to the ACMA. It also amends notes consequential upon the ACMA Bill.
Schedule 2 to the Bill gives continuing effect to any existing determination made by the ACA providing for an initial holding date for spectrum licences included in a specified class of spectrum licences and for the amount of tax imposed in relation to a spectrum licence, as if they had been made by the ACMA.
Schedule 1 - Amendments
Radiocommunications (Spectrum Licence Tax) Act 1997
Items 1 and 2 - Amendments to section 3
Items 1 and 2 repeal the definition of 'ACA' in section 3 of the Radiocommunications (Spectrum Licence Tax) Act and insert a definition of 'ACMA' in that section.
Items 3 and 4 - Amendments of subsection 4(1)
Subsection 4(1) of the Radiocommunications (Spectrum Licence Tax) Act provides that for the purposes of the Act the ACA may, by writing, determine that a specified day is the initial holding date for spectrum licences included in a specified class of spectrum licences.
Item 3 amends subsection 4(1) to replace the reference to the ACA with a reference to the ACMA.
A note under subsection 4(1) provides that under section 12 of the ACA Act, the Minister may give the ACA directions in relation to the performance of its functions and the exercise of its powers.
Item 4 amends this note to refer to the power of the Minister to give directions to the ACMA under the corresponding provision of the ACMA Bill (see clause 14 of that Bill).
Items 5 and 6 - Amendments to subsection 7(1)
Subsection 7(1) of the Radiocommunications (Spectrum Licence Tax) Act provides that the amount of tax in relation to a spectrum licence is the amount ascertained in accordance with a written determination made by the ACA.
Item 5 amends subsection 7(1) to replace the reference to the ACA with a reference to the ACMA.
A note under subsection 7(1) provides that under section 12 of the ACA Act, the Minister may give the ACA directions in relation to the performance of its functions and the exercise of its powers.
Item 6 amends this note to refer to the power of the Minister to give directions to the ACMA under the corresponding provision of the ACMA Bill (see clause 14 of that Bill).
Item 7 - Amendment to subsection 7(2)
Subsection 7(2) of the Radiocommunications (Spectrum Licence Tax) Act provides that in making a determination under subsection 7(1), the ACA is to take into account such matters as are specified in the regulations.
Item 7 amends subsection 7(2) to replace the reference to the ACA with a reference to the ACMA.
Schedule 2 - Transitional provisions
Item 1 contains definitions for the purposes of item 2. 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 amount etc. determinations
Subsection 4(1) of the Radiocommunications (Spectrum Licence Tax) Act provides that for the purposes of the Act the ACA may, by writing, determine that a specified day is the initial holding date for spectrum licences included in a specified class of spectrum licences.
Subsection 7(1) of the Radiocommunications (Spectrum Licence Tax) Act provides that the amount of tax in relation to a spectrum licence is the amount ascertained in accordance with a written determination made by the ACA.
Item 2 gives continuing effect to any such existing determinations made by the ACA, as if they had been made by the ACMA.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
