7Meaning of significant social media or search service

7 Meaning of significant social media or search service

(1) A service is a significant social media or search service for a financial year if:

(a) the service is:

(i) a social media service; or

(ii) a search service;

other than a service of a kind prescribed by the rules; and

(b) one or more members of a service group provide the service on the last day (the last reporting day) of the group’s 12‑month financial reporting period ending during the financial year; and

(c) the average monthly active Australian users of the service for the group’s previous 12‑month financial reporting period exceeds:

(i) for a social media service—the higher of 5 million or a number prescribed by the rules; or

(ii) for a search service—the higher of 10 million or a number prescribed by the rules.

(2) For the purposes of paragraph (1)(c), if:

(a) another social media service, or search service, became the service before the last reporting day; and

(b) that other service was provided during the reporting period referred to in that paragraph;

treat the service, and that other service, as if they were a single service.

Example: Assume 6 months into that reporting period changes were made to a search service that were significant enough to result in a new search service. Assume we are determining whether this new service is a significant social media or search service for the financial year. The average in paragraph (1)(c) for this new service is worked out using:

(a) the number of active Australian users of the new service for the final 6 months of that reporting period; and

(b) the number of active Australian users of the original service for the first 6 months of that reporting period.

(3) A person is an active Australian user of a service for a month in a 12‑month period if the person accesses the service from within Australia at least once during the month.