"gross telecommunications revenue" for an eligible revenue period has the meaning given by the determination made for the purposes of paragraph (2)(a).

3 Section 99

Repeal the section, substitute:

99 Persons liable to pay levy (taxpayers)

NRS levy for a levy quarter is payable by each person who:

(a)

is a participating person for the quarter; and

(b)

is covered by the most recent eligible revenue assessment made before the start of the quarter.

Note: The most recent eligible revenue assessment is defined in section 101C.

4 After subsection 100(2)

Insert:

(2A)

The Minister may, by written determination, modify the formula in subsection (2).

(2B)

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

5 Subsection 100(3) (definition of eligible revenue )

Omit "levy", substitute "eligible revenue".

6 Subsection 100(3) (definition of eligible revenue , note)

Omit " levy ", substitute " eligible revenue ".

7 After section 100

Insert:

100A Variation of taxpayer's NRS contribution amount

(1)

The ACA may vary a taxpayer's NRS contribution amount for a quarter by making such alterations and additions as it thinks necessary, even if NRS levy on the contribution amount has been paid.

(2)

If there has been an overpayment of NRS levy, the overpayment is to be refunded.

8 Section 101C

Omit " levy ", substitute " eligible revenue ".

Note: The heading to section 101C is altered by omitting " levy " and substituting " eligible revenue ".

9 Paragraph 101C(c)

Omit "20U", substitute "20F".

10 At the end of section 125

Add:

(5)

A revocation or variation of a section 115 standard must be in writing.

(6)

An instrument of revocation or variation of a section 115 standard is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 .

11 After subsection 128(4)

Insert:

(4A)

An end-user of a carriage service is not liable to pay any fee or charge (however described) to the provider of the carriage service in respect of a complaint made by the end-user about the carriage service.

12 Paragraph 128(6)(a)

After "tariffs", insert "charged for the supply of carriage services".

13 Application

The amendments made by items 2 to 9 apply in respect of each levy quarter that begins on or after the date of commencement of this Schedule.