Document ID: chunk:federal_register_of_legislation:F2024C00799:body:0:p13
Version: federal_register_of_legislation:F2024C00799
Segment Type: other
Provision Reference: 
Character Range: 33957–36645

the year.
Step 2   Round the amount to the nearest dollar in accordance with section 16.

       Application of subsection 6(6) of a Tax Act — payment of all instalments after overdue instalment

        (5) If subsection 6(6) of a Tax Act applies:
          (a) subsection (2) ceases to apply on the first day that subsection 6(6) applies; and
          (b) the charge for processing the payment of tax in accordance with the subsection is:
              (i) for the first year of the licence after the anniversary of effect of the licence mentioned in the subsection — the amount set out in column 3 of the relevant reference item; and
              (ii) for each complete year of the licence (if any) after the year mentioned in subparagraph (i) — the amount set out in column 3 of the relevant reference item, reduced by the minimum charge; and
              (iii) for any part of a year of the licence (if any) after the year mentioned in subparagraph (i) — an amount worked out using Table 2.

       Definitions

        (6) The minimum charge is $4.

        (7) In this section, the anniversary of effect of a licence is the anniversary of the day the licence came into force.

       15  PTS licences — administrative charges for instalment payments

        (1) This section applies if:
          (a) a person applies for the issue or renewal of a PTS licence (PMTS Class B) or PTS licence (PMTS Class C); and
          (b) the person elected, in the application for the issue or renewal of the licence, that subsection 6(3) of a Tax Act was to apply to the licence.

        (2) Subject to subsections (3) and (4), the charge for processing the payment of an instalment of tax in accordance with the election is the hourly rate.

        (3) If the person notifies the ACMA as set out in subsection 6(5) of a Tax Act:
          (a) subsection (2) ceases to apply when the person notifies the ACMA; and
          (b) the charge for processing the payment of tax in accordance with the notification is the hourly rate.

        (4) If subsection 6(6) of a Tax Act applies:
          (a) subsection (2) ceases to apply on the first day that subsection 6(6) of the Tax Act applies; and
          (b) the charge for processing the payment of tax in accordance with the subsection is the hourly rate.

       16  Rounding of amounts

       If, under a provision of this instrument, an amount is required to be rounded in accordance with this section, the amount is to be rounded as follows:
          (a) if, apart from the application of this section, the amount would include a part of a dollar and the part of the dollar is less than 50 cents — the amount is to be reduced