Document ID: chunk:federal_register_of_legislation:F2015L00842:reg:15:p3
Version: federal_register_of_legislation:F2015L00842
Segment Type: reg
Provision Reference: reg 15 (pt 3/11)
Character Range: 29374–32302

deduct;
by the declared related party factor for that party.
 (3) However, the participating person may not use subsection (1) or (2) to deduct:
          (a) an amount that was earned before the day on which the person or party became a carrier or a participating carriage service provider if the amount relates to an activity in the telecommunications industry that, by law, was required to be performed on or after that day; or
          (b) an amount that was earned by a consolidated related party of a participating person during a period mentioned in paragraph (1)(a) in which the consolidated related party held a carrier licence; or
          (c) an amount that was earned by a consolidated related party of a participating person during a period mentioned in paragraph (1)(a) in which the consolidated related party was a participating carriage service provider.

19 Revenue after person ceases to be carrier or participating carriage service provider
 (1) Deduct any amount of telecommunications sales revenue that:
          (a) was earned by a participating person or a consolidated related party of the participating person at any time during the eligible revenue period after the day on which the participating person ceased being:
            (i) a carrier; or
            (ii) a participating carriage service provider; and
          (b) the participating person wants to deduct.
 (2) Also deduct the result of multiplying any amount of telecommunications sales revenue that:
          (a) was earned by a declared related party of the participating person at any time during the eligible revenue period after the day on which the participating person ceased being:
            (i) a carrier; or
            (ii) a participating carriage service provider; and
          (b) the participating person wants to deduct;
by the declared related party factor for that party.
 (3) However, the participating person may not use subsection (1) or (2) to deduct:
          (a) an amount that was earned after the day on which the person or party ceased being a carrier or a participating carriage service provider if the amount relates to an activity in the telecommunications industry that, by law, was required to be performed on or before that day; or
          (b) an amount that was earned by a consolidated related party of a participating person during a period mentioned in paragraph (1)(a) in which the consolidated related party held a carrier licence; or
          (c) an amount that was earned by a consolidated related party of a participating person during a period mentioned in paragraph (1)(a) in which the consolidated related party was a participating carriage service provider.

20 Declarations about revenue
 (1) The ACMA may declare, in writing, that a specified amount is part of a specified participating person's gross telecommunications sales revenue for an eligible revenue period.
 (2) The ACMA