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Telecommunications (Consumer Protection and Service Standards) Act 1999
48Assessment based on estimate of eligible revenue
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#### 48 Assessment based on estimate of eligible revenue
(1) If a participating person fails to give the ACMA an eligible revenue return for an eligible revenue period (other than the first eligible revenue period), the ACMA may:
(a) estimate the person’s eligible revenue for that period; and
(b) make a written assessment under section 47 of the person’s eligible revenue for that period based on that estimate.
(2) The ACMA must give the person at least 14 days’ written notice of:
(a) the amount of eligible revenue proposed to be assessed; and
(b) the ACMA’s proposal to make the assessment based on the estimate.
(3) However, the ACMA is not required to:
(a) give the person a notice under subsection (2); or
(b) make a written assessment under section 47 of the person’s eligible revenue for the period based on the estimate;
if the estimate is nil.
(4) The ACMA must not make an assessment based on an estimate after receiving an eligible revenue return for the period from the person concerned.
(5) However, if the ACMA has made an assessment based on the estimate, the ACMA is not required to change it if an eligible revenue return is later given to the ACMA.