WARNING:
This Digest was prepared for debate. It reflects the legislation as
introduced and does not canvass subsequent amendments. This Digest
does not have any official legal status. Other sources should be
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Bill.
CONTENTS
Radiocommunications (Spectrum Licence Tax) Bill
1997
Date Introduced: 25 June 1997
House: House of Representatives
Portfolio: Communications and the Arts
Commencement: Royal Assent
The Bill imposes a tax in relation to spectrum licences issued
for radiocommunications.The tax raises revenue for maintenance of
the spectrum (the range of frequencies within which
radiocommunications are capable of being made).
A detailed background is provide in the preceding Bills Digest
on the Radiocommunications Legislation Amendment Bill 1997.
This is a taxing statue.It imposes a tax.To comply with section
55 of the Constitution this Bill is a separate Bill to the
companion collection statute, the Radiocommunications Legislation
Amendment Bill 1997.
Clause 6 empowers the Australian Communications
Authority (ACA) to determine, in writing, the date on which a
spectrum licence is issued ('initial holding date').This date is
important as tax is assessed as from that date and on the
anniversary of that date (if the spectrum licence
continues).Setting the date is necessary because licences are
issued, cancelled, and may be traded or assigned.The ACA's written
determination is a disallowable instrument.
Clause 6 imposes the tax on a holder of a
spectrum licence.
Clause 7 authorises the ACA to issue a written
determination on the amount of tax payable.Different amounts of tax
may be determined depending on the class of the spectrum
licence.This determination is a disallowable instrument.
It should be noted that there is no statutory cap on the amount
of tax that can be levied on the holder of a spectrum
licence.However, as noted above, the determinations are
disallowable instruments.
Brendan Bailey
25 July 1997
Bills Digest Service
Information and Research Services
This Digest does not have any official legal status. Other
sources should be consulted to determine whether the Bill has been
enacted and, if so, whether the subsequent Act reflects further
amendments.
IRS staff are available to discuss the paper's contents
with Senators and Members and their staff but not with members of
the public.
ISSN 1328-8091
© Commonwealth of Australia 1997
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Published by the Department of the Parliamentary Library,
1997.
This page was prepared by the Parliamentary Library,
Commonwealth of Australia
Last updated: 23 July 1997
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