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Proposed Radiocommunications Taxes Collection (Unpaid Tax Penalty) Determination 2024

We are consulting on the proposed Radiocommunications Taxes Collection (Unpaid Tax Penalty) Determination 2024. The existing instrument, which is due to sunset, sets out the penalty amounts for unpaid apparatus licence tax.

Status
Submissions now public
Days remaining 0 of 43 days
Closed
  • 1

    Consultation opened

    22 Jul 2024
  • 2

    Consultation closed

    02 Sep 2024
  • 3

    Outcome published

    16 Jan 2025

Key documents

Outcome

We made the Radiocommunications Taxes Collection (Unpaid Tax Penalty) Determination 2024 on 12 December 2024 and registered it on the Federal Register of Legislation on 16 December 2024.

We received no submissions to this consultation.

Update (12 August 2024)

Due to an error, this consultation closed early. As stakeholders have been unable to send submissions, we have extended the consultation closing date to COB, Monday 2 September 2024. We apologise for any inconvenience caused.  

Previous consultation: The issue

The Radiocommunications Taxes Collection (Penalties on Unpaid Tax) Determination 2015 is due to sunset on 1 April 2025.  A new determination needs to be made before this date.

The changes we are suggesting are minor and operational in nature. We consider them necessary for repealing and replacing the instrument.

You can find more information in the Draft Radiocommunications Taxes Collection (Unpaid Tax Penalty) Determination 2024 and consultation paper in the key documents section. 

Have your say

We welcome your feedback on the proposals set out in the consultation paper and draft determination above. Send us your views by clicking the 'Upload submission' button at the top of the page.

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