Bills Digest No. 80 2004–05
Radiocommunications (Receiver Licence Tax) Amendment Bill
2004
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
Background
Contact Officer & Copyright Details
Passage History
Laws imposing taxation shall deal only with the imposition of
taxation, and any provision therein dealing with any other matter
shall be of no effect.
Laws imposing taxation, except laws imposing duties of customs
or of excise, shall deal with one subject of taxation only; but
laws imposing duties of customs shall deal with duties of customs
only, and laws imposing duties of excise shall deal with duties of
excise only.
As a tax bill, this Bill, which amends the
Radiocommunications (Receiver Licence Tax) Act 1983 to
replace references to the Australian Communications Authority (ACA)
with references to the Australian Communications and Media
Authority, and provides for the continuing effect of notices given
to the ACA and determinations made by the ACA, is required to be
separate from the Australian Communications and Media Authority
Bill 2004.
For further background on this Bill, please
refer to Bills
Digest 2004 05 No. 78, on the Australian Communications and
Media Authority Bill 2004.
Patrick O'Neill
15 December 2004
Bills Digest Service
Information and Research Services
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Australian Parliament using information available at the time of
production. The views expressed do not reflect an official position
of the Information and Research Service, nor do they constitute
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ISSN 1328-8091
© Commonwealth of Australia 2004
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Published by the Parliamentary Library, 2004.
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