The radio station argues that the ACMA has no power to decide whether use of the surveillance device constitutes an offence, pointing out that police have not investigated the case.
2Day FM is seeking a Federal Court ruling, with hearings due to begin in Sydney on July 17, preventing the ACMA from finding that it breached its licence.
"The ACMA has no power to investigate whether the recording of a telephone call breaches state or federal laws,'' 2Day FM's parent company Austereo said in a statement.
"The agencies which do have that power have not conducted an investigation or sought any information from Today FM.
"Today FM also considers that the recording of the prank call did not breach any law.''
Neither party would comment on speculation that a preliminary ACMA report has already concluded that 2Day FM may be stripped of its broadcast licence.
The report has been handed to 2Day FM but neither party was willing to discuss its contents when contacted by AAP.
The ACMA released a statement confirming it would contest 2Day FM's court application.
- AAP