Radiocommunications (Charges) Determination 2006
20Part 8 of Schedule 2 — administrative charges for instalment payments
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20 Part 8 of Schedule 2 — administrative charges for instalment payments
(a) a person applies for the issue or renewal of a licence mentioned in column 2 of an item in Part 8 of Schedule 2 (the reference item); and
(b) the person elected, in the application for the issue or renewal of the licence, that subsection 6 (3) of a Tax Act was to apply to the licence.
Election under subsection 6 (4) of a Tax Act for payment by instalments — general
(2) Subject to subsections (3), (4) and (5), the charge for processing the payment of an instalment of tax in accordance with the election is an amount equal to the charge set out in column 3 of the reference item.
Election under subsection 6 (4) of a Tax Act for payment by instalments — short period
(3) For subsection (2), if the period between the last anniversary of effect of the licence occurring during the period when the licence is in force and the end of the day on which the licence ceases to be in force is less than 12 months, the charge for processing the payment of the instalment is the greater of:
(a) the minimum charge; and
(b) an amount worked out using Table 7.
Table 7
| Step 1 Work out an amount using the formula:where:AC is the amount set out in column 3 of the reference item.D is the number of days in the period starting on the anniversary of effect of the licence and ending at the end of the day when the licence expires.Step 2 Round the amount to the nearest dollar in accordance with section 22. |
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Election under subsection 6 (5) of a Tax Act for payout of remaining instalments
(4) If the person notifies ACMA as set out in subsection 6 (5) of a Tax Act:
(a) subsection (2) ceases to apply on the day on which the person notifies ACMA; and
(b) the charge for processing the payment of tax in accordance with the notification is:
(i) for the first year of the licence after the anniversary of effect of the licence mentioned in the subsection — the amount set out in column 3 of the reference item; and
(ii) for each complete year of the licence (if any) after the year mentioned in subparagraph (i) — the amount set out in column 3 of the reference item, reduced by the minimum charge; and
(iii) for any part of a year of the licence (if any) after the year mentioned in subparagraph (i) — an amount worked out using Table 8.
Table 8
| Step 1 Work out an amount using the formula:(AC – minimum charge) x D365where:AC is the amount set out in column 3 of the reference item.D is the number of days in the part of the year.Step 2 Round the amount to the nearest dollar in accordance with section 22. |
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