Document ID: chunk:federal_register_of_legislation:C2004A00944:clause:1_2:p1
Version: federal_register_of_legislation:C2004A00944
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 1/2)
Character Range: 5009–7581

2  Transitional—deeming provisions for the transition from tax purportedly imposed on issued licences to tax actually imposed

Definitions

(1) In this item:
issued licence means a transmitter licence issued for a period of more than 12 months under section 100B, 102 or 102A of the Radiocommunications Act 1992 before this item commenced.
Licence Tax Act means the Radiocommunications (Transmitter Licence Tax) Act 1983.

Elections under subsection 6(9)

(2) For the purposes of the Licence Tax Act:
 (a) a person who, before this item commenced, purportedly elected that subsection 6(2) of that Act is to apply to an issued licence, is taken instead to have elected at that time that subsection 6(7) is to apply to the licence; and
 (b) a person who, before this item commenced, purportedly elected that subsection 6(3) of that Act is to apply to an issued licence, is taken instead to have elected at that time that subsection 6(8) is to apply to the licence.
The election is taken to have been made in accordance with subsection 6(9) of the Licence Tax Act.

Note: Tax is therefore imposed by subsection 6(7) or (8) of the Licence Tax Act depending on the deemed election of the person. Tax might also be imposed by subsection 6(11) of that Act if a person is taken to have notified the ACA that the subsection is to apply (see subitem (4) of this item) or by subsection 6(12) of the Licence Tax Act if a person failed to pay the tax within the 60 day period mentioned in that subsection.

Discharge of liability for previous payments

(3) For the purposes of the Licence Tax Act, a person who, before this item commenced, paid an amount that purported to be a payment of tax imposed by subsection 6(2), (3), (5) or (6) of that Act in respect of an issued licence, is taken instead to have paid the equivalent tax imposed on the licence by subsection 6(7), (8), (11) or (12).

Notifications under subsection 6(11)

(4) For the purposes of the Licence Tax Act, a person who, before this item commenced, purportedly notified the ACA in accordance with subsection 6(5) of that Act that that subsection is to apply to an issued licence, is taken instead to have notified the ACA at that time that subsection 6(11) is to apply to the licence.

Section 7 determinations

(5) For the purposes of the Licence Tax Act, a determination under section 7 of that Act that was made before this item commenced is taken always to have had effect as if:
 (a) any reference in the determination to subsection 6(2) of that Act is taken also to include a reference to subsection 6(7); and