21Part 13 of Schedule 2 — administrative charges for instalment payments

21 Part 13 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 13 of Schedule 2; 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.

(2) Subject to subsections (3) and (4), the charge for processing the payment of an instalment of tax in accordance with the election is the standard licensing hourly rate.

(3) If the person notifies ACMA as set out in subsection 6 (5) of a Tax Act:

(a) subsection (2) ceases to apply when the person notifies ACMA; and

(b) the charge for processing the payment of tax in accordance with the notification is the standard licensing hourly rate.

(4) If subsection 6 (6) of a Tax Act applies:

(b) the charge for processing the payment of tax in accordance with the subsection is the standard licensing hourly rate.