Federal Register of Legislation
Radiocommunications Taxes Collection (Unpaid Tax Penalty) Determination 2024
The Australian Communications and Media Authority makes the following determination under section 7A of the Radiocommunications Taxes Collection Act 1983.
Dated: 12 December 2024 Adam Suckling [signed] Member
Helen Owens [signed] General Manager
Australian Communications and Media Authority
1 Name This instrument is the Radiocommunications Taxes Collection (Unpaid Tax Penalty) Determination 2024.
2 Commencement This instrument commences at the start of the day after the day it is registered on the Federal Register of Legislation.
Note: The Federal Register of Legislation is available, free of charge, at www.legislation.gov.au.
3 Authority This instrument is made under section 7A of the Act.
4 Repeal of the Radiocommunications Taxes Collection (Penalties on Unpaid Tax) Determination 2015 The Radiocommunications Taxes Collection (Penalties on Unpaid Tax) Determination 2015 (F2015L00179) is repealed.
5 Interpretation (1) In this instrument: Act means the Radiocommunications Taxes Collection Act 1983. Note: Section 3 of the Act provides that the Radiocommunications Act 1992 is incorporated and shall be read as one with the Act. all the penalty payable: see paragraph 13(g). commencement day means the day on which this instrument commences. due day, in relation to the imposition of tax, means the day on which the tax is payable. Note 1: For the day tax is payable, see section 7 of the Act. Note 2: The definition of due day may be affected by paragraph 13(f). general interest charge rate has the meaning given by subsection 8AAD(1) of the Taxation Administration Act 1953. Note: A number of other expressions used in this instrument are defined in the Act, including: (a) instrument; (b) tax. (2) Unless the contrary intention appears, terms used in this instrument that are defined in the Radiocommunications Act 1992 have the same meaning as in that Act. Note: A number of expressions used in this instrument are defined in the Radiocommunications Act 1992, including: (a) apparatus licence tax; (b) licensee; (c) spectrum licence; (d) spectrum licence tax.
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate