Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If a person has given the ACMA a section 100 report in relation to a financial year before the end of 31 October next following the financial year, the ACMA must:
(a) make a written assessment setting out:
(i) the total number of chargeable premises (if any) associated with a local access line of the person for each of the months in the financial year; and
(ii) the person's annual chargeable premises amount (if any) for the financial year; and
(iii) the person's annual base amount (if any) for the financial year; and
(iv) the person's annual administrative cost amount (if any) for the financial year; and
(v) the charge (if any) payable by the person in relation to the financial year; and
(b) do so by the assessment deadline for the financial year.
Note 1: Section 102D sets out when the charge is payable.
Note 2: If a month is in the first, second, third, fourth or fifth eligible financial year, the total number mentioned in paragraph (a) may be reduced--see subsection (6).
(2) If a person has not given the ACMA a section 100 report in relation to a financial year before the end of 31 October next following the financial year, the ACMA may, before the assessment deadline for the financial year, make a written assessment setting out:
(a) the total number of chargeable premises (if any) associated with a local access line of the person for each of the months in the financial year; and
(b) the person's annual chargeable premises amount (if any) for the financial year; and
(c) the person's annual base amount (if any) for the financial year; and
(d) the person's annual administrative cost amount (if any) for the financial year; and
(e) the charge (if any) payable by the person in relation to the financial year.
Note 1: Section 102D sets out when the charge is payable.
Note 2: If a month is in the first, second, third, fourth or fifth eligible financial year, the total number mentioned in paragraph (a) may be reduced--see subsection (6).
(3) An assessment under this section is not a legislative instrument.
Assessment deadline
(4) For the purposes of this section, the assessment deadline for a financial year is the end of:
(a) 30 November next following the financial year; or
(b) if:
(i) a later day is ascertained in accordance with a determination made under subsection (5); and
(ii) the day ascertained in accordance with the determination is not later than 2 months before the standard due date (within the meaning of section 102D) for the financial year;
the day ascertained in accordance with the determination.
(5) The ACMA may, by legislative instrument, make a determination for the purposes of subparagraph (4)(b)(i).
Transitional--reduction of total number of chargeable premises
(6) Section 20 of the Telecommunications (Regional Broadband Scheme) Charge Act 2020 applies for the purposes of subparagraph (1)(a)(i) and paragraph (2)(a) in the same way that it applies for the purposes of that Act.