21Part 12 of Schedule 2 — administrative charges for instalment payments

21 Part 12 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 12 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 hourly rate.

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

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

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

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

(a) subsection (2) ceases to apply on the first day that subsection 6 (6) applies; and

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