Document ID: chunk:federal_register_of_legislation:F2023L00238:reg:7
Version: federal_register_of_legislation:F2023L00238
Segment Type: reg
Provision Reference: reg 7
Character Range: 8960–10866

7  Exemption from tax
 (1) For the purposes of section 8 of the Act, a person is exempt from the payment of tax in respect of an apparatus licence issued to the person in respect of a transmitter or receiver if:
 (a) the transmitter or receiver is operated for the purposes of a diplomatic or consular mission of a country (within the meaning of the Diplomatic and Consular Missions Act 1978) established in Australia with the consent of the Commonwealth; or
 (b) the person is a body corporate covered by subsection (2) or (3) of this section and the transmitter or receiver is operated solely or principally for the purposes of the body; or
 (c) the person is a member or representative of an unincorporated body covered by subsection (2) or (3) of this section and the transmitter or receiver is operated solely or principally for the purposes of the body; or
 (d) the transmitter or receiver is operated solely or principally for the purpose of assisting a body covered by subsection (2) or (3) of this section.
 (2) This subsection covers a body if:
 (a) the body is staffed principally by volunteers; and
 (b) the body is of a kind referred to in one of the following provisions of the Income Tax Assessment Act 1997:
 (i) section 50‑5;
 (ii) item 2.1 of section 50‑10;
 (iii) section 50‑25; and
 (c) the income of the body is exempt under the provision mentioned in paragraph (b) that applies in relation to the body; and
 (d) the principal purpose of the body is to provide emergency services or services for the safeguarding of human life, including any of the following services:
 (i) rural fire fighting;
 (ii) search and rescue;
 (iii) coastguard.
 (3) This subsection covers a body if the principal purpose of the body is to provide:
 (a) surf life saving services; or
 (b) ambulance services in an area that is part of the area described in Schedule 2 to the Income Tax Assessment Act 1936.