Commonwealth Consolidated Acts

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BROADCASTING SERVICES ACT 1992 - SECT 205AB

Assessments

             (1)  If interim tax is payable by a person in relation to the issue of a transmitter licence, the ACMA must:

                     (a)  make a written assessment setting out the interim tax payable by the person; and

                     (b)  do so on, or as soon as practicable after, the later of the following days:

                              (i)  the day the licence was issued;

                             (ii)  1 December 2017.

             (2)  If interim tax is payable by a person in relation to an anniversary of the day a transmitter licence came into force, the ACMA must:

                     (a)  make a written assessment setting out the interim tax payable by the person; and

                     (b)  do so on, or as soon as practicable after, the later of the following days:

                              (i)  the anniversary;

                             (ii)  1 December 2017.

             (3)  If interim tax is payable by a person in relation to a transmitter licence ceasing to be in force, the ACMA must:

                     (a)  make a written assessment setting out the interim tax payable by the person; and

                     (b)  do so on, or as soon as practicable after, the later of the following days:

                              (i)  the day the licence ceased to be in force;

                             (ii)  1 December 2017.

             (4)  If interim tax is payable by a person in relation to the holding of a transmitter licence at the start of 1 July 2017, the ACMA must:

                     (a)  make a written assessment setting out the interim tax payable by the person; and

                     (b)  do so on, or as soon as practicable after, 1 December 2017.

Notification of assessment

             (5)  As soon as practicable after making an assessment under this section, the ACMA must give a copy of the assessment to the person to whom the assessment relates.

Variation of assessments

             (6)  The ACMA may vary an assessment made under this section by making such alterations and additions as it thinks necessary, even if interim tax has been paid in respect of an assessment.

             (7)  Unless the contrary intention appears, a varied assessment is taken, for the purposes of this Part, to be an assessment under this section.



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