This determination is the Telecommunications (Eligible Revenue) Determination 2025.
2 Commencement
This determination commences at the start of the day after the day it is registered on the Federal Register of Legislation.
Note: The Federal Register of Legislation may be accessed free of charge at www.legislation.gov.au.
3 Authority
This determination is made under subsections 43(5) and 45(1) of the Telecommunications (Consumer Protection and Service Standards) Act 1999.
4 Application of determination
This determination applies to:
(a) the 2025‑26 eligible revenue period; and
(b) each later eligible revenue period.
5 Repeal of the Telecommunications (Eligible Revenue) Determination 2015 and transitional in relation to the 2024-25 eligible revenue period
(1) The Telecommunications (Eligible Revenue) Determination 2015 (F2015L00842) is repealed.
(2) However, the Telecommunications (Eligible Revenue) Determination 2015, as in force immediately before the commencement of this determination, continues to apply in relation to the 2024-25 eligible revenue period, as if that determination had not been repealed.
6 Definitions
In this determination:
accounting on a group basis, for a participating person: see section 13.
Act means the Telecommunications (Consumer Protection and Service Standards) Act 1999.
Australia has the meaning affected by section 7 of the Telecommunications Act.
body means:
(a) a legal arrangement; or
(b) an administrative arrangement; or
(c) a fiduciary arrangement; or
(d) an organisational structure; or
(e) another party (including a person);
that has the capacity to allocate scarce resources in order to achieve objectives, whether within or outside Australia.
boundary of a telecommunications network has the meaning affected by section 22 of the Telecommunications Act.
bundled revenue: see section 15.
carriage service provider has the meaning given by section 87 of the Telecommunications Act.
carrier has the meaning given by section 7 of the Telecommunications Act.
carry has the meaning affected by section 7 of the Telecommunications Act.
Part Part 1 - Telecommunications (Eligible Revenue) Determination 2025 - Preliminary | Zoe
company interests has the meaning given by subsection 6(1) of the Broadcasting Services Act 1992.
consolidated related party:
(a) of a participating person, means an entity (other than the participating person) whose revenue is included in the annual consolidated financial statements of the participating person’s ultimate Australian parent entity; and
(b) of a non‑participating person, means an entity (other than the non‑participating person) whose revenue is included in the annual consolidated financial statements of the non‑participating person’s ultimate Australian parent entity.
content service has the meaning given by section 15 of the Telecommunications Act.
customer equipment has the meaning given by section 21 of the Telecommunications Act.
declared related party:
(a) of a participating person: see section 8; and
(b) of a non‑participating person: see section 9.
declared related party factor for a declared related party: see section 10.
entity includes:
(a) a body; and
(b) any type of entity to which the accounting standards, made by the Australian Accounting Standards Board under section 334 of the Corporations Act 2001, apply.
Note: Accounting Standard AASB 1057 specifies the types of entities to which the accounting standards apply. The accounting standards are legislative instruments (see section 7).
exempt base station has the meaning given by subsection 34(2) of the Telecommunications Act.
gross telecommunications sales revenue: see Part 3.
initial sales revenue: see section 17.
inter‑person input payment: see section 12.
listed carriage service has the meaning given by section 16 of the Telecommunications Act.
net telecommunications sales revenue: see section 36.
non‑participating person, for an eligible revenue period, means a person who is exempt from section 44 of the Act, and is not required to give the ACMA an eligible revenue return, for that period because of a determination made under subsection 44(2) of the Act.
non‑telecommunications sales revenue: see section 11.
participating carriage service provider, for an eligible revenue period, means a person who is a participating person for that period because:
the person was a carriage service provider at any time during the period; and
a determination is made under paragraph 44(1)(b) of the Act in relation to carriage service providers for the period.
prescribed participating person, for an eligible revenue period, means a person who is a participating person for that period because, at any time during the period, the person was in a class of persons specified in regulations made for the purposes of paragraph 44(1)(c) of the Act.
subscription broadcasting service has the meaning given by section 16 of the Broadcasting Services Act 1992.
Telecommunications Act means the Telecommunications Act 1997.
telecommunications industry has the meaning affected by section 7 of the Telecommunications Act.
telecommunications sales revenue:
(a) means sales revenue earned from an activity in the telecommunications industry; but
(b) does not include:
(i) an amount payable under a contract entered into under section 14 of the Act; or
(ii) a grant under section 14 of the Act.
ultimate Australian parent entity, of a participating person or a non‑participating person, means an entity described in that way:
(a) under accounting methods commonly used in Australia; and
(b) in the financial statements in which the revenue of the participating person or non‑participating person is reported.
Note: A number of other expressions used in this determination are defined in the Act, including the following:
In this instrument, unless the contrary intention appears:
a reference to any other legislative instrument is a reference to that other legislative instrument as in force from time to time; and
a reference to any other kind of instrument is a reference to that other instrument as existing from time to time.
Note 1: For references to Commonwealth Acts, see section 10 of the Acts Interpretation Act 1901; and see also subsection 13(1) of the Legislation Act 2003 for the application of the Acts Interpretation Act 1901 to legislative instruments.
Note 2: All Commonwealth Acts and legislative instruments are registered on the Federal Register of Legislation.
Note 3: For paragraph (b), see also section 589 of the Telecommunications Act.
8 Meaning of declared related party—participating person
(1) An entity is a declared related party, of a participating person, for the whole of an eligible revenue period if the entity:
(a) is not:
(i) a participating person for the period; or
(ii) a consolidated related party of a participating person, or a non‑participating person, for the period; and
(b) is owned, at any time during the period, by a body that owns the participating person at any time during the period; and
(c) has telecommunications sales revenue in Australia at any time during the period.
(2) An entity is a declared related party, of a participating person, for any part of an eligible revenue period during which the entity:
(a) is not:
(i) a carrier; or
(ii) a consolidated related party of a participating person or a non‑participating person; or
(iii) a participating carriage service provider; or
(iv) a prescribed participating person; and
(b) is owned by a body that owns the participating person at any time during the period; and
(c) has telecommunications sales revenue in Australia.
(3) For subsections (1) and (2):
(a) a body owns a declared related party or a participating person if the body has company interests of more than 49% in the declared related party or participating person; and
(b) company interests may be traced in the same way as company interests may be traced under Part 4 of Schedule 1 to the Broadcasting Services Act 1992.
9 Meaning of declared related party—non‑participating person
(1) An entity is a declared related party, of a non‑participating person, for the whole of an eligible revenue period if the entity:
(a) is not:
(i) a participating person for the period; or
(ii) a consolidated related party of a participating person, or a non‑participating person, for the period; and
(b) is owned, at any time during the period, by a body that owns the non‑participating person at any time during the period; and
(c) has telecommunications sales revenue in Australia at any time during the period.
(2) An entity is a declared related party, of a non‑participating person, for any part of an eligible revenue period during which the entity:
(a) is not:
(i) a carrier; or
(ii) a consolidated related party of a participating person or a non‑participating person; or
(iii) a participating carriage service provider; or
(iv) a prescribed participating person; and
(b) is owned by a body that owns the non‑participating person at any time during the period; and
(c) has telecommunications sales revenue in Australia.
(3) For subsections (1) and (2):
(a) a body owns a declared related party or a non‑participating person if the body has company interests of more than 49% in the declared related party or non‑participating person; and
(b) company interests may be traced in the same way as company interests may be traced under Part 4 of Schedule 1 to the Broadcasting Services Act 1992.
10 Meaning of declared related party factor
(1) The declared related party factor, for a declared related party of a participating person, is worked out using the formula:
Image unavailable in extracted text participating person interest party interest
where:
participating person interest is the proportion of the participating person that is owned by the body mentioned in paragraph 8(1)(b) or 8(2)(b) or, if there is more than one body, the body that has the greatest company interest in the participating person.
party interest is the proportion of the declared related party that is owned by the body mentioned in paragraph 8(1)(b) or 8(2)(b) or, if there is more than one body, the body that has the greatest company interest in the declared related party.
(2) The declared related party factor, for a declared related party of a non‑participating person, is worked out using the formula:
non‑participating person interest party interest
where:
non‑participating person interest is the proportion of the non‑participating person that is owned by the body mentioned in paragraph 9(1)(b) or 9(2)(b) or, if there is more than one body, the body that has the greatest company interest in the non‑participating person.
party interest is the proportion of the declared related party that is owned by the body mentioned in paragraph 9(1)(b) or 9(2)(b) or, if there is more than one body, the body that has the greatest company interest in the declared related party.
Note: In working out which body has the greatest company interest under this section, the company interests may be traced in the same way as company interests may be traced under Part 4 of Schedule 1 to the Broadcasting Services Act 1992.
11 Meaning of non‑telecommunications sales revenue
(1) An amount of revenue is non‑telecommunications sales revenue if the revenue is earned from an activity outside the telecommunications industry.
Note: Examples of non‑telecommunications sales revenue include:
(a) revenue from providing electricity, gas or water connections; and
(b) revenue from selling electricity, gas or water.
(2) The ACMA may declare, in writing, that any of the following is non‑telecommunications sales revenue of a specified participating person, or a specified consolidated related party or declared related party of a participating person:
(a) a specified amount;
(b) the value of a specified benefit or service.
(3) The declaration must also state how the ACMA worked out the value of any benefit or service specified in the declaration.
(4) The declaration may apply to more than one participating person, consolidated related party or declared related party (but not to all participating persons or parties).
Note: See sections 40 and 41.
12 Meaning of inter‑person input payment
(1) An amount is an inter‑person input payment if:
(a) the amount is paid or payable by a participating person (the first participating person) for an act done by:
(i) another participating person (the second participating person) or a non‑participating person; or
(ii) a consolidated related party or a declared related party of the second participating person or non‑participating person; and
(b) the act allows the first participating person, or a consolidated related party or a declared related party of the first participating person, to provide a listed carriage service; and
(c) either:
(i) the second participating person is required to include the amount in the person’s gross telecommunications sales revenue, and does so without deducting the amount under any of sections 25 to 30, 32 or 35; or
(ii) the non‑participating person would have been required to include the amount in the person’s gross telecommunications sales revenue, without deducting the amount under any of sections 25 to 30, 32 or 35, had the person been a participating person.
(2) An amount is also an inter‑person input payment if:
(a) the amount is paid or payable by a consolidated related party or a declared related party of a participating person (the first participating person) for an act done by:
(i) another participating person (the second participating person) or a non‑participating person; or
(ii) a consolidated related party or a declared related party of the second participating person or non‑participating person; and
(b) the act allows the consolidated related party or declared related party that incurred the amount, or the first participating person, to provide a listed carriage service; and
(c) either:
(i) the second participating person is required to include the amount in the person’s gross telecommunications sales revenue, and does so without deducting the amount under any of sections 25 to 30, 32 or 35; or
(ii) the non‑participating person would have been required to include the amount in the person’s gross telecommunications sales revenue, without deducting the amount under any of sections 25 to 30, 32 or 35, had the person been a participating person.
Note: Examples of inter‑person input payments include:
(a) a payment for interconnection; and
(b) a payment for a carriage service or other service for which access has been declared under Part XIC of the Competition and Consumer Act 2010; and
(c) a payment for a carriage or other service bought on a wholesale basis; and
(d) a payment for a retail carriage or other service that a participating person buys from another participating person for the purpose of resale.
(3) The ACMA may declare, in writing, that a specified amount is an inter‑person input payment of a specified participating person, or a specified consolidated related party or declared related party of a participating person.
(4) The declaration may apply to more than one participating person, consolidated related party or declared related party (but not to all participating persons or parties).