Commonwealth Consolidated Acts

TELECOMMUNICATIONS (CONSUMER PROTECTION AND SERVICE STANDARDS) ACT 1999 - SECT 23D

             (1)  If any amount of levy assessed under section 20U that is payable by a person remains unpaid after the day by which it must be paid, the person is liable to a penalty on the unpaid amount for each day until all of the levy has been paid.

             (2)  The penalty rate is 20% per year, or such lower rate as the ACMA determines in writing for the purposes of this subsection.

             (3)  The ACMA may remit the whole or part of a penalty that a person is liable to pay under subsection (2).

             (4)  The penalty for a day is due and payable to the ACMA at the end of that day and may be recovered by the ACMA, on the Commonwealth's behalf, as a debt due to the Commonwealth.

             (5)  Amounts of penalty received are to be paid to the Commonwealth.

             (6)  If the amount of the penalty is not an amount of whole dollars, the penalty is rounded to the nearest dollar (rounding 50 cents upwards).

             (7)  As soon as practicable after a person fails to pay an amount of levy by the time by which it must be paid, the ACMA must, in writing, notify the person that the person is liable to a penalty under this section. However, a failure to do so does not affect the person's liability.

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