Bills Digest No. 5   1997-98 Radiocommunications (Spectrum Licence Tax) Bill 1997


Numerical Index | Alphabetical Index

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 consulted to determine the subsequent official status of the Bill.

CONTENTS

Passage History

Radiocommunications (Spectrum Licence Tax) Bill 1997

Date Introduced: 25 June 1997
House: House of Representatives
Portfolio: Communications and the Arts
Commencement: Royal Assent

Purpose

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).

Background

A detailed background is provide in the preceding Bills Digest on the Radiocommunications Legislation Amendment Bill 1997.

Main Provisions

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.

Concluding Comments

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.

Contact Officer and Copyright Details

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

Except to the extent of the uses permitted under the Copyright Act 1968, no part of this publication may be reproduced or transmitted in any form or by any means, including information storage and retrieval systems, without the prior written consent of the Parliamentary Library, other than by Members of the Australian Parliament in the course of their official duties.

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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