Document ID: chunk:federal_register_of_legislation:C2004A00735:clause:4_3
Version: federal_register_of_legislation:C2004A00735
Segment Type: clause
Provision Reference: sch 4 cl 3
Character Range: 182157–183055

3  Assessment based on estimate of eligible revenue

(1) If a participating carrier fails to give the ACA a return under section 191 of the former law for the 1998‑1999 financial year, the ACA may:
 (a) estimate the carrier's eligible revenue for the year; and
 (b) make a written assessment under section 193 of the former law of the carrier's eligible revenue for the year based on the estimate.

(2) The ACA must give at least 14 days' notice to the carrier of the ACA's proposal to make the assessment based on the estimate, and of the amount of eligible return proposed to be assessed. The notice must be in writing.

(3) The ACA must not make an assessment based on an estimate after receiving a return for the year from the carrier concerned.

(4) However, if the ACA has made an assessment based on the estimate, the ACA is not required to change it if a return is later given to the ACA.