7AUnpaid tax penalty determinations

#### 7A Unpaid tax penalty determinations (1) The ACMA may make determinations in writing for, and in relation to, the penalty payable by the holder of an instrument to the Commonwealth in relation to apparatus licence tax that remains unpaid after the due day. (1A) The ACMA may make determinations in writing for, and in relation to, the penalty payable by the licensee for a spectrum licence in relation to spectrum licence tax that remains unpaid after the due day. (1B) If there is an overpayment of penalty, the overpayment is to be refunded by the ACMA on behalf of the Commonwealth. (2) A determination under subsection (1) or (1A) is a legislative instrument.