{"id":"F2026L00305","name":"Telecommunications (Non-refundable Code Development Costs and Auditing Requirements) Determination 2026","slug":"telecommunications-non-refundable-code-development-costs-and-auditing-requirements-determination-202","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":107850,"registerId":"commonwealth-F2026L00305-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name of Determination","content":"#### 1 Name of Determination\n\nThis Determination is the Telecommunications (Non-refundable Code Development Costs and Auditing Requirements) Determination 2026.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\nThis Determination commences at the start of the day after the day it is registered on the Federal Register of Legislation.\n\nNote: All legislative instruments are registered on the Federal Register of Legislation kept under the Legislation Act 2003. See https://www.legislation.gov.au.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\nThis determination is made under subsections 136C(5) and 136E(1) of the Act.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Repeal","content":"#### 4 Repeal\n\nThe Telecommunications (Non-refundable Code Development Costs and Auditing Requirements) Determination 2016 (F2016L00365) is repealed.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Definitions","content":"#### 5 Definitions\n\nIn this Determination:\n\nAct means the Telecommunications Act 1997.\n\nconsumer body has the meaning given by subsection 593(8) of the Act.\n\nindustry code means an industry code developed or varied under Part 6 of the Act.\n\nindustry participant means a participant in a relevant section of the telecommunications industry, telemarketing industry or the fax marketing industry mentioned in sections 111, 111AA or 111AB of the Act.\n\nrefundable cost has the meaning given by section 136E of the Act.\n\nstatement of costs means a written statement of the kind referred to in subparagraph 136C(1)(e)(i) or subparagraph 136C(3A)(e)(i) of the Act.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Costs that are not refundable","content":"#### 6 Costs that are not refundable\n\nFor subsection 136E(1) of the Act, the following costs are specified:\n\n1.  costs that are not directly attributable to the development or variation of a consumer-related industry code;\n2.  costs incurred by an industry participant during the development or variation of a consumer-related industry code that would have been incurred had the participant not participated in the code development or variation process;\n3.  costs incurred by a consumer body that are the subject of:\n    1.  a grant of financial assistance under subsection 593(1) of the Act by the Minister; or\n    2.  another program funded by the Commonwealth;\n4.  any cost to the extent to which it was not reasonably incurred as part of the code development or variation process.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Approved auditors","content":"#### 7 Approved auditors\n\nFor paragraph 136C(5)(a) of the Act, an approved auditor is a person who is a practising member of:\n\n1.  Chartered Accountants Australia and New Zealand;\n2.  CPA Australia Ltd; or\n3.  Institute of Public Accountants.","sortOrder":6},{"sectionNumber":"8","sectionType":"section","heading":"Approved auditing requirements","content":"#### 8 Approved auditing requirements\n\nFor paragraph 136C(5)(b) of the Act, the approved auditing requirements are:\n\n1.  a statement of costs must only include costs that are refundable costs; and\n2.  each of the costs listed in a statement of costs must be accurate and supported by relevant documentary evidence demonstrating that the costs have been incurred.","sortOrder":7}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This Determination operationalises requirements in subsections 136C(5) and 136E(1) of the Telecommunications Act 1997 by specifying non-refundable cost categories, approved auditors and evidence standards; it repeals the 2016 Determination but does not itself expand or narrow the statutory scope set by the Act. It primarily provides procedural and evidentiary detail for code development cost claims (see ss4, 6–8)."},"complexity_factors":["Direct cross-references to the Act (subsections 136C(5), 136E(1), and s593) require users to read both instruments to understand interaction","Key terms are factual but potentially open to interpretation (eg. 'directly attributable', 'reasonably incurred') which can generate disputes over claim eligibility (s6)","Limits on approved auditors are administratively simple but require use of professional bodies (Chartered Accountants ANZ, CPA Australia, Institute of Public Accountants) which creates a compliance gate (s7)","Auditing requirements demand documentary support for refundable costs and accuracy of statements, imposing recordkeeping and verification burdens on claimants (s8)","Repeal of the 2016 Determination means stakeholders must compare instruments to confirm operational differences and transitional effects (s4)"],"plain_english_summary":"This Determination specifies which costs from developing or varying consumer-related telecommunications industry codes are not refundable, who may be an approved auditor, and what documentary evidence is required for statements of costs. It affects industry participants and consumer bodies under the Telecommunications Act 1997 by clarifying what expenses they can recover, who must verify cost statements, and what proof is needed — meaning participants bear non-refundable items in s6, must use auditors listed in s7, and meet the evidence rules in s8."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This Determination maintains the same narrow, technical scope as its 2016 predecessor. It performs two specific functions authorised by the Telecommunications Act 1997: (1) specifying which code development costs are non-refundable, and (2) setting auditor qualifications and requirements. There is no expansion beyond these statutory purposes."},"complexity_factors":["Only 8 short sections with minimal conditional logic","Just 5 defined terms, all referencing existing definitions in the parent Act","No nested exceptions or complex cross-referencing beyond basic citations to the Telecommunications Act 1997","Straightforward lists (4 types of non-refundable costs, 3 professional bodies, 2 auditing requirements)","Single purpose instrument: specifies excluded costs and auditor qualifications without elaborate procedural requirements"],"plain_english_summary":"This Determination limits what industry participants can recover when developing or updating telecoms, telemarketing, and fax-marketing consumer protection codes, barring unrelated, pre-existing, government‑funded, or unreasonable expenses. It also requires verification by qualified accountants from recognised bodies to ensure claims are supported. It affects telecommunications firms, consumer bodies involved in code development, and the accountants who audit their claims, protecting public and industry funds from improper reimbursement."}},"importantCases":[],"_links":{"self":"/api/acts/telecommunications-non-refundable-code-development-costs-and-auditing-requirements-determination-202","history":"/api/acts/telecommunications-non-refundable-code-development-costs-and-auditing-requirements-determination-202/history","analysis":"/api/acts/telecommunications-non-refundable-code-development-costs-and-auditing-requirements-determination-202/analysis","conflicts":"/api/acts/telecommunications-non-refundable-code-development-costs-and-auditing-requirements-determination-202/conflicts","importantCases":"/api/acts/telecommunications-non-refundable-code-development-costs-and-auditing-requirements-determination-202/important-cases","documents":"/api/acts/telecommunications-non-refundable-code-development-costs-and-auditing-requirements-determination-202/documents"}}