Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon. J.S. Dawkins, M.P.)Chapter 3 UHF Television Transmitters
Ultra High Frequency (UHF) Transmitters For Use By Television Stations
Item 105 of the Sales Tax (Exemptions and Classifications) Act 1935 has an expiry date of 1 January 1993. This expiry date will be extended to 1 January 1994.
3.2 Item 105 provides exemption for certain UHF transmitters for use in transmitting television programs to the general public. The concession is limited to UHF transmitters installed ready for use before 1 January 1993. The concession is to be extended to 1 January 1994.
3.3 Because Item 105 had an expiry date of 1 January 1993 it was not carried forward to the new sales tax law. Rather its operation was preserved by section 11 of the Sales Tax Amendment (Transitional) Act 1992 which allows Item 105 in the Sales Tax (Exemptions and Classifications) Act 1935 to extend beyond the time that Act will cease to have effect. The alteration of the date in Item 105 to read 1 January 1994 will, in conjunction with section 11, extend the UHF concession to that date. [clause 4 of the Sales Tax Laws Amendment Bill (No. 2) 1992]