Telecommunications (Late Payment of Annual Carrier Licence Charge) Determination No. 1 of 1999 (Cth)

Telecommunications (Late Payment of Annual Carrier Licence Charge) Determination No. 1 of 1999

as amended

made under subsection 73 (4) of the

Telecommunications Act 1997

This compilation was prepared on 2 May 2005
taking into account amendments up to Telecommunications (Late Payment of Annual Carrier Licence Charge) Amendment Determination 2005 (No. 1)

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General’s Department, Canberra

Contents

Part 1Preliminary

1Name of determination [see Note 1]   3

2Commencement [see Note 1]   3

3Definitions   3

4Purpose of determination   3

Part 2 Determination of late payment penalty

5Late payment penalty payable   5

6Rate of late payment penalty   5

Part 3Decisions about remission of late penalty payment

7Remission of penalty   6

8Request for additional information   6

9Consideration of the decision   6

10Notification of decision, etc   6

Schedule 1Calculation of previous financial year average GIC rate                  8

Notes    9

Part 1                 Preliminary

1. Name of determination [see Note 1]

This determination is the Telecommunications (Late Payment of Annual Carrier Licence Charge) Determination No. 1 of 1999.

1. Commencement [see Note 1]

This determination commences on gazettal.

1. Definitions

In this determination, unless the contrary intention appears:

Act means the Telecommunications Act 1997.

annual charge has the meaning given in subsection 73 (1) of the Act.

previous financial year average GIC rate means the rate worked out in accordance with Schedule 1.

Note   The following expressions used in this determination are defined in the Act (see section 7):

·     ACA.

1. Purpose of determination

(1)   Under subsection 73 (3) of the Act, an annual charge is due and payable at the time ascertained in accordance with a written determination made by the ACA.

(2)   Under subsection 73 (4) of the Act, the ACA may, by written instrument, determine that, if any annual charge payable by a person remains unpaid after the time when it becomes due for payment, the person is liable to pay to the Commonwealth, by way of penalty, an amount on the amount unpaid computed from that time.

(3)   The rate of penalty is the rate of:

(a)    20% per annum; or

(b)    a lower percentage per annum specified in the determination.

(4)   Under subsection 73 (6) of the Act, the determination may authorise the ACA to make a decision about the remission of the whole or part of an amount of late payment penalty.

(5)   This determination specifies arrangements for late penalty payment.

Part 2                 Determination of late payment penalty

1. Late payment penalty payable

If any annual charge payable by the person remains unpaid after the time when it becomes due for payment, the person is liable to pay the Commonwealth, by way of penalty, an amount calculated at the rate mentioned in section 6, worked out by multiplying the daily rate of late penalty payment for that day by the sum of so much of the following amounts as remains unpaid:

(a)     the annual charge; and

(b)     the late payment penalty payable from previous days.

1. Rate of late payment penalty

(1)   The rate is 20% per annum.

(2)   However, if, for any day, the previous financial year average GIC rate is less than 20% per annum, the previous financial year average GIC rate is specified as the rate for that day.

Part 3  Decisions about remission of late penalty payment

1. Remission of penalty

(1)   For subsection 73 (6) of the Act, the ACA may remit the whole or part of an amount of late payment penalty payable by a person.

(2)   The ACA may remit the whole or a part of the amount whether or not a person (the applicant) has applied to the ACA for the remission.

(3)   However, if an applicant applies to the ACA for a remission:

(a)    the application must be in writing and in a form (if any) approved by the ACA; and

(b)    the applicant must comply with any request under section 8; and

(c)    the ACA must comply with this Part.

1. Request for additional information

The ACA may ask an applicant, in writing, to give it additional information to allow it to decide the application.

1. Consideration of the decision

(1)   The ACA must consider an application for remission, and decide whether to remit the whole or a part of the amount of late payment penalty:

(a)    if the ACA asks for additional information ¾ within 90 days after receiving the information; and

(b)    in any other case ¾ within 90 days after receiving the application.

(2)   The ACA may remit the whole or part of the amount only if it is satisfied that:

(a)    the failure to pay the annual charge is not because of an act or omission in the applicant’s control; or

(b)    recovering all or part of the late payment penalty is impractical.

(3)   If the ACA is not satisfied, the ACA must refuse to remit the whole or part of the amount.

1. Notification of decision, etc

(1)   The ACA must tell the applicant, in writing, of its decision.

(2)   If the ACA refuses the remission sought by the applicant, it must give the applicant a written statement of:

(a)    the reasons for the decision; and

(b)    the arrangements under the Act for reviewing the decision.

Note   Under section 555 of the Act, application may be made to the ACA for reconsideration of a decision refusing remission of the late payment penalty. If the ACA affirms or varies the original decision, application may be made to the Administrative Appeals Tribunal for review of the ACA’s decision.

Schedule 1        Calculation of previous financial year average GIC rate

(section 3)

1.             For the definition of previous financial year average GIC rate in section 3, the rate is worked out using the formula:

where:

Q1 means the average of the general interest charge rates, determined under section 8AAD of the Taxation Administration Act 1953, that applied during the first quarter of the financial year that ended most recently before the day for which the rate is being worked out.

Q2 means the average of the general interest charge rates, determined under section 8AAD of the Taxation Administration Act 1953, that applied during the second quarter of the financial year that ended most recently before the day for which the rate is being worked out.

Q3 means the average of the general interest charge rates, determined under section 8AAD of the Taxation Administration Act 1953, that applied during the third quarter of the financial year that ended most recently before the day for which the rate is being worked out.

Q4 means the average of the general interest charge rates, determined under section 8AAD of the Taxation Administration Act 1953, that applied during the fourth quarter of the financial year that ended most recently before the day for which the rate is being worked out.

2.             The previous financial year average GIC rate must be rounded to the second decimal place (rounding 0.005 upwards).

Note   The average of the general interest charge rates determined for each quarter is published by the Australian Taxation Office on the website where it is referred to as ‘GIC annual rate (simple interest)’. That reference may be found by searching on that website for ‘GIC rates’.

Notes to the Telecommunications (Late Payment of Annual Carrier Licence Charge) Determination No. 1 of 1999

Note 1

The Telecommunications (Late Payment of Annual Carrier Licence Charge) Determination No. 1 of 1999 (in force under subsection 73 (4) of the Telecommunications Act 1997) as shown in this compilation is amended as indicated in the Tables below.

Under the Legislative Instruments Act 2003, which came into force on 1 January 2005, it is a requirement for all non-exempt legislative instruments to be registered on the Federal Register of Legislative Instruments.

Table of Instruments

Title	Date of notification in Gazette or FRLI registration	Date of commencement	Application, saving or transitional provisions
Telecommunications (Late Payment of Annual Carrier Licence Charge) Determination No. 1 of 1999	16 Jun 1999 (see Gazette 1999, No. S256)	16 Jun 1999
Telecommunications (Late Payment of Annual Carrier Licence Charge) Amendment Determination 2005 (No. 1)	23 Mar 2005 (see F2005L00748)	24 Mar 2005	—

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted
Provision affected	How affected
S. 3.........................................	am. 2005 No. 1
S. 6.........................................	am. 2005 No. 1
Schedule 1
Schedule 1............................	ad. 2005 No. 1