Radiocommunications Taxes Collection (Penalties on Unpaid Tax) Determination 1999
The AUSTRALIAN COMMUNICATIONS AUTHORITY makes this Determination under subsection 7A (1) of the Radiocommunications Taxes Collection Act 1983.
Dated 8 December 1999. A.J SHAW Chair
G.W LUTHER Senior Executive Manager Radiocommunications
Australian Communications Authority
Radiocommunications Taxes Collection (Penalties on Unpaid Tax) Determination 1999
made under the
Radiocommunications Taxes Collection Act 1983
Contents
Page
1 Name of Determination
2 Commencement
3 Definitions
4 Application of this Determination
5 Penalty interest on overdue tax
6 Rate of penalty interest
7 Payment of penalty interest
8 Attribution of payments made to the ACA
9 Remission of penalty interest: general
10 Remission of penalty interest: reasons
11 Remission of penalty interest: statements with decision
12 Reconsideration: general
13 Reconsideration: decision
14 Reconsideration: statements with decision
15 Application to AAT
16 Judgment for payment of tax and penalty interest only
17 Judgment for payment of tax, penalty interest and other amounts
18 Rounding of amount of penalty interest
19 Revocation
1 Name of Determination
This Determination is the Radiocommunications Taxes Collection (Penalties on Unpaid Tax) Determination 1999.
2 Commencement
This Determination commences on gazettal.
3 Definitions
In this Determination:
AAT means the Administrative Appeals Tribunal.
penalty interest means penalty interest mentioned in subsection 5 (2).
tax means tax payable under a Tax Act.
Tax Act means either of the following Acts:
(a) the Radiocommunications (Receiver Licence Tax) Act 1983;
(b) the Radiocommunications (Transmitter Licence Tax) Act 1983.
4 Application of this Determination
(1) This Determination applies to amounts of tax that become payable under a Tax Act on or before the commencement of this Determination.
(2) This Determination applies to the amounts of tax from the end of the day before this Determination commences.
5 Penalty interest on overdue tax
(1) This section applies if a person:
(a) is required to pay an amount of tax; and
(b) does not pay the amount by its due day.
(2) The person is liable to pay interest (penalty interest) on the amount by way of penalty.
(3) Penalty interest is:
(a) payable to the ACA; and
(b) a debt due to the Commonwealth.
6 Rate of penalty interest
The rate at which penalty interest is payable for a day is the same rate as the general interest charge rate worked out under section 8AAD of the Taxation Administration Act 1953.
7 Payment of penalty interest
Penalty interest is payable from the first day after the amount of tax becomes payable.
8 Attribution of payments made to the ACA
(1) This section applies if a person:
(a) is liable to pay an amount of tax; and
(b) is liable to pay an amount of penalty interest; and
(c) pays an amount of money to the ACA without any appropriation by the person or the ACA as to the tax and the penalty interest.
(2) The person’s payment is to be credited to the amount of penalty interest first, and is to be credited to the amount of tax only if all of the amount of penalty tax is paid.
9 Remission of penalty interest: general
(1) The ACA may decide:
(a) to remit all, or a part, of an amount of penalty interest payable by a person; or
(b) not to remit any part of an amount of penalty interest payable by a person.
(2) The person may apply to the ACA, in writing or orally, to remit all or part of the amount.
(3) However:
(a) the ACA may make a decision under subsection (1) whether or not it has received an application for remission; and
(b) the ACA may remit all or part of the amount only for a reason set out in section 10.
(4) If a person applies to the ACA to remit all or part of an amount of penalty interest, the ACA must make a decision under subsection (1):
(a) within 90 days after receiving the application; or
(b) if the ACA has asked the person in writing, within the 90 days, to give the ACA further information about the application — within 90 days after receiving the further information.
(5) If the ACA does not tell the person about its decision within the appropriate 90 day period under subsection (4), the ACA is taken to have made a decision under paragraph (1) (b) not to remit any part of the amount of penalty interest.
10 Remission of penalty interest: reasons
(1) A reason for remission is that the ACA is satisfied that:
(a) the circumstances that contributed to the delay in payment of the tax were not due to an act or omission of the person, and were not caused, directly or indirectly, by an act or omission of the person; and
(b) the person has taken reasonable action to mitigate the circumstances or their effects.
(2) A reason for remission is that the ACA is satisfied that:
(a) the circumstances that contributed to the delay in payment of the tax were due to an act or omission of the person, or were caused, directly or indirectly, by an act or omission of the person; and
(b) the person has taken reasonable action to mitigate the circumstances or their effects; and
(c) having regard to the nature of the circumstances, it would be fair and reasonable to remit all or part of the amount.
(3) A reason for remission is that the ACA is satisfied that it is not reasonably practicable to attempt to recover penalty interest.
(4) A reason for remission is that the ACA is satisfied that payment of all or part of the amount would cause, or has caused, financial hardship to the person.
(5) A reason for remission is that the ACA is satisfied that there are other circumstances by reason of which it would be fair and reasonable to remit all or part of the amount.
11 Remission of penalty interest: statements with decision
(1) If the ACA makes a decision under subsection 9 (1), the ACA must give the person who is liable to pay penalty interest the written statements mentioned in this section.
(2) The ACA must give the person a statement of the decision and the reasons for the decision.
(3) The ACA must also give the person a statement to the effect that the person may apply for reconsideration of the decision if the person is dissatisfied with it.
(4) The ACA must also give the person a statement to the effect that, if the person applies for reconsideration and is dissatisfied with the decision on reconsideration, application may be made to the AAT for review of the decision on reconsideration.
(5) The validity of the decision is not affected by a failure by the ACA to comply with subsection (2), (3) or (4).
12 Reconsideration: general
(1) A person may apply to the ACA for reconsideration of a decision of the ACA under subsection 9 (1) if the person is affected by the decision and dissatisfied with it.
(2) The application must:
(a) be in a form approved in writing by the ACA; and
(b) set out the reasons for the application.
(3) The application must be made within 28 days after the decision is made.
(4) However, if the ACA extends the period (before or after the end of the 28 days), the application must be made before the end of the extended period.
(5) An approved form of application may provide for the making of a statutory declaration as part of verifying a statement made in the form.
13 Reconsideration: decision
(1) If the ACA receives an application for reconsideration that complies with section 12, the ACA must:
(a) reconsider the original decision; and
(b) decide to confirm, vary or revoke the decision.
(2) The ACA must make a decision on the application within 90 days after receiving it.
(3) If the ACA does not tell the person about its decision within the 90 day period, the ACA is taken to have made a decision under paragraph (1) (b) to confirm the original decision.
14 Reconsideration: statements with decision
(1) The ACA must give the person who applied for reconsideration the written statements mentioned in this section.
(2) The ACA must give the person a statement of the decision.
(3) The ACA must also give the person a statement to the effect that, if the person is dissatisfied with the decision on reconsideration, application may be made to the AAT for review of the decision.
(4) The ACA must also give the person a statement to the effect that the person may request a statement under section 28 of the Administrative Appeals Tribunal Act 1975 in relation to the decision.
(5) The validity of the decision is not affected by a failure by the ACA to comply with subsection (2), (3) or (4).
15 Application to AAT
Application may be made to the AAT for review of a decision made by the ACA under paragraph 13 (1) (b).
16 Judgment for payment of tax and penalty interest only
(1) This section applies if:
(a) judgment is given by, or entered in, a court for the payment of an amount of tax; and
(b) the judgment carries interest.
(2) However, this section does not apply if section 17 applies.
(3) Penalty interest is not taken to have ceased to be payable only because of the giving or entering of the judgment.
(4) The penalty interest that would, but for this subsection, be payable is reduced by the amount of the judgment interest.
17 Judgment for payment of tax, penalty interest and other amounts
(1) This section applies if:
(a) judgment is given by, or entered in, a court for the payment of an amount that includes an amount of tax; and
(b) the judgment carries interest.
(2) Penalty interest is not taken to have ceased to be payable only because of the giving or entering of the judgment.
(3) The penalty interest that would, but for this subsection, be payable is reduced by:
(a) the amount of the judgment interest; or
(b) an amount that is the same proportion to the amount of the judgment interest as the amount of the tax is to the amount of the judgment debt.
18 Rounding of amount of penalty interest
If an amount of penalty interest ends in a part of a whole cent, the part of the cent is to be dealt with as follows:
(a) if the part of the cent is at least 0.5 of a cent, it is taken to be rounded up to 1 cent;
(b) in any other case, the part of the cent is to be disregarded.
19 Revocation
Radiocommunications Taxes Collection (Penalties on Unpaid Tax) Determination No. 1 of 1996 is revoked.