Document ID: chunk:federal_register_of_legislation:F2024L01686:reg:5
Version: federal_register_of_legislation:F2024L01686
Segment Type: reg
Provision Reference: reg 5
Character Range: 1024–2195

5  Interpretation
 (1) In this instrument:
Act means the Radiocommunications Taxes Collection Act 1983.
Note: Section 3 of the Act provides that the Radiocommunications Act 1992 is incorporated and shall be read as one with the Act.
all the penalty payable: see paragraph 13(g).
commencement day means the day on which this instrument commences.
due day, in relation to the imposition of tax, means the day on which the tax is payable.
Note 1: For the day tax is payable, see section 7 of the Act.
Note 2: The definition of due day may be affected by paragraph 13(f).
general interest charge rate has the meaning given by subsection 8AAD(1) of the Taxation Administration Act 1953.
Note: A number of other expressions used in this instrument are defined in the Act, including:
(a) instrument;
(b) tax.
 (2) Unless the contrary intention appears, terms used in this instrument that are defined in the Radiocommunications Act 1992 have the same meaning as in that Act.
Note: A number of expressions used in this instrument are defined in the Radiocommunications Act 1992, including:
(a) apparatus licence tax;
(b) licensee;
(c) spectrum licence;
(d) spectrum licence tax.