SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

PART 2 - GENERAL DEFINITIONS

SECTION 3C MEANING OF ``EXEMPT UHF TELEVISION TRANSMITTER''

3C(1) [Interpretation]

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).

3C(2) [Installation requirements]

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.

3C(3) [Replacement transmitters]

A UHF television transmitter is not an exempt UHF television transmitter if it is a replacement for another UHF television transmitter.

3C(4) [Definitions]

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.

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