Bills Digest No. 81 2004–05
Radiocommunications (Spectrum Licence Tax) Amendment Bill
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
Contact Officer & Copyright Details
(Spectrum Licence Tax) Amendment Bill 2004
2 December 2004
House: House of Representatives
Portfolio: Communications, Information Technology
and the Arts
At the same time as the
proposed Australian Communications and Media Authority is
This Bill is one of a package of ten bills
that merge the Australian Broadcasting Authority and the Australian
Communications Authority into the proposed Australian
Communications and Media Authority.
Section 55 of the Constitution provides
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 (Spectrum Licence Tax) Act 1997 to
replace references to the Australian Communications Authority with
references to the Australian Communications and Media Authority,
and provides for the continuing effect of determinations made by
the Australian Communications Authority, is required to be separate
from the Australian Communications and Media Authority Bill
For further background on this Bill, please
refer to Bills
Digest 2004 05 No. 78, on the Australian Communications and
Media Authority Bill 2004.
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
professional legal opinion.
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contents with Senators and Members and their staff but not with
members of the public.
© Commonwealth of Australia 2004
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Published by the Parliamentary Library, 2004.
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