CTHIn ForceLegislation
Telecommunications (Non-refundable Code Development Costs and Auditing Requirements) Determination 2026
8Approved auditing requirements
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8 Approved auditing requirements
For paragraph 136C(5)(b) of the Act, the approved auditing requirements are:
- a statement of costs must only include costs that are refundable costs; and
- 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.