Telecommunications (Eligible Revenue) Determination 2015 (Cth)

Telecommunications (Eligible Revenue) Determination 2015 The Australian Communications and Media Authority makes this determination under subsections 43(5) and 45(1) of the Telecommunications (Consumer Protection and Service Standards) Act 1999.

Dated: 11th June 2015

Chris Chapman [signed] Member

Richard Bean [signed] Member/General Manager

Australian Communications and Media Authority

Table of Contents Part 1 — Preliminary 1 Name of determination 2 Commencement 3 Authority 4 Application of determination 5 Definitions 6 Meaning of declared related party—participating person 7 Meaning of declared related party—non‑participating person 8 Meaning of declared related party factor 9 Meaning of non‑telecommunications sales revenue 10 Meaning of inter‑person input payment Part 2 — Accounting concepts 11 Accounting on a group basis 12 Sales revenue 13 Bundled revenue Part 3—Gross telecommunications sales revenue 14 Purpose of Part 15 Initial sales revenue 16 Non‑telecommunications sales revenue 17 Other telecommunications sales revenue 18 Revenue before person becomes carrier or participating carriage service provider 19 Revenue after person ceases to be carrier or participating carriage service provider 20 Declarations about revenue 21 Gross telecommunications sales revenue Part 4 — Net telecommunications sales revenue 22 Purpose of Part 23 Deductions—overseas activities 24 Deductions—acts in Australia for overseas services 25 Deductions—customer equipment 26 Deductions—content services 27 Deductions—exempt base station 28 Deductions—infrastructure revenue 29 Deductions—inter‑person input payments 30 Other input amounts 31 Limit on deductions 32 Suspension of deduction entitlements 33 Declarations about deductible revenue 34 Net telecommunications sales revenue Part 5 — Eligible revenue Part 6 — Miscellaneous