Radiocommunications Taxes Collection Regulations 2023 (Cth)

Radiocommunications Taxes Collection Regulations 2023

I, General the Honourable David Hurley AC DSC (Retd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 16 March 2023

David Hurley Governor‑General

By His Excellency's Command

Michelle Rowland Minister for Communications

Contents Part 1—Preliminary 1 Name 2 Commencement 3 Authority 4 Schedules 5 Definitions Part 2—Refund of tax 6 Refund of tax on cancellation of licence Part 3—Exemption from tax 7 Exemption from tax Schedule 1—Repeals Radiocommunications Taxes Collection Regulations 1985

Part 1—Preliminary

1 Name This instrument is the Radiocommunications Taxes Collection Regulations 2023.

2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority This instrument is made under the Radiocommunications Taxes Collection Act 1983. Note: The Radiocommunications Act 1992 is incorporated and read as one with the Act: see section 3 of the Act.