Commonwealth Consolidated Acts

RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 - SECT 7A

             (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.

             (2)  A determination under subsection (1) or (1A) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 .