Telecommunications (Annual Numbering Charge - Late Payment Penalty) Determination 2000

Telecommunications (Annual Numbering Charge — Late Payment Penalty) Determination 2000

as amended

made under subsection 468 (4) of the

Telecommunications Act 1997

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

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

Contents

 1 Name of Determination [see Note 1]

 2 Commencement [see Note 1]

 3 Revocation 

 4 Definitions 

 5 Application of Determination 

 6 Late payment penalty payable 

 7 Rate of late payment penalty 

 8 Attribution of payments made to the ACA 

 9 Remission of late payment penalty:  general 

 10 Remission of late payment penalty:  reasons 

 11 Notification of decision 

 12 Judgment for payment of annual charge and interest only 

 13 Judgment for payment of annual charge, interest and other amounts 

 14 Rounding of amount of late payment penalty 

Schedule 1 Calculation of previous financial year average GIC rate 

Notes  

1 Name of Determination [see Note 1]

  This Determination is the Telecommunications (Annual Numbering Charge — Late Payment Penalty) Determination 2000.

2 Commencement [see Note 1]

  This Determination commences on gazettal.

3 Revocation

  The Telecommunications (Late Payment of Annual Charge) Determination 1999 is revoked.

4 Definitions

  In this Determination:

Act means the Telecommunications Act 1997.

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

Note 1   For the definition of ACA, see section 7 of the Act.

Note 2   For the definitions of annual charge and late payment penalty, see section 468 of the Act.

5 Application of Determination

 (1) This Determination applies to an annual charge that:

 (a) became payable under subsection 468 (3) of the Act before the commencement of this Determination; and

 (b) remains unpaid on the commencement of this Determination.

 (2) This Determination also applies to an annual charge payable by a person under subsection 468 (3) of the Act on or after the commencement of this Determination.

6 Late payment penalty payable

  For the purposes of subsection 468 (4) of the Act, if any annual charge payable by a person under subsection 468 (3) of the Act remains unpaid after the time when it became due for payment, the person is liable to pay to the Commonwealth, by way of penalty, an amount calculated at the rate mentioned in section 7, worked out by multiplying the daily rate of late payment penalty for that day by the sum of so much of the following amounts as remains unpaid:

 (a) the annual charge;

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

7 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.

Note   See subsection 468 (4) of the Act.

8 Attribution of payments made to the ACA

 (1) This section applies if a person:

 (a) is liable to pay an annual charge; and

 (b) is liable to pay a late payment penalty on the annual charge; and

 (c) pays an amount of money to the ACA without any appropriation by the person or the ACA as to the annual charge and the late payment penalty.

 (2) The person’s payment is to be credited to the amount of annual charge first, and is to be credited to the amount of the late payment penalty only if all of the amount of annual charge is paid.

9 Remission of late payment penalty:  general

 (1) For the purposes of subsection 468 (6) of the Act, the ACA may decide:

 (a) to remit all, or a part, of an amount of late payment penalty payable by a person; or

 (b) not to remit any part of an amount of late payment penalty payable by a person.

 (2) The person may apply to the ACA, in writing, to remit all or part of the amount.

 (3) An application for remission must:

 (a) be made within 120 days after the time when the annual charge became due for payment; and

 (b) be in a form approved in writing by the ACA.

 (4) 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.

10 Remission of late payment penalty:  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 annual charge 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 annual charge 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 a late payment penalty.

 (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 Notification of decision

  If the ACA makes a decision on an application for remission, it must:

 (a) tell the applicant, in writing, of its decision; and

 (b) give the applicant a written statement of:

 (i) the reasons for the decision; and

 (ii) if the application is refused, the arrangements under the Act for reviewing the decision.

Note 1   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.

Note 2   Subsection 556 (2) of the Act provides that the ACA must make a decision in relation to an application:

 (a) within 90 days after receiving the application; or

 (b) if the ACA has, within those 90 days, given the applicant a written request for further information about the application — within 90 days after receiving that further information.

Note 3   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.

12 Judgment for payment of annual charge and interest only

 (1) This section applies if:

 (a) judgment is given by, or entered in, a court for the payment of an annual charge; and

 (b) the judgment carries interest.

 (2) However, this section does not apply if section 13 applies.

 (3) A late payment penalty is not taken to have ceased to be payable only because of the giving or entering of the judgment.

 (4) The late payment penalty that would, but for this subsection, be payable is reduced by the amount of the judgment interest.

13 Judgment for payment of annual charge, 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 annual charge; and

 (b) the judgment carries interest.

 (2) A late payment penalty is not taken to have ceased to be payable only because of the giving or entering of the judgment.

 (3) The late payment penalty 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 annual charge is to the amount of the judgment debt.

14 Rounding of amount of late payment penalty

  If an amount of a late payment penalty 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.

Schedule 1 Calculation of previous financial year average GIC rate

(section 4)

1.  For the definition of previous financial year average GIC rate in section 4, 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 www.ato.gov.au, 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 (Annual Numbering Charge — Late Payment Penalty) Determination 2000

Note 1

The Telecommunications (Annual Numbering Charge — Late Payment Penalty) Determination 2000 (in force under subsection 468 (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

Table of Amendments