Document ID: chunk:federal_register_of_legislation:F2015L00842:reg:15:p5
Version: federal_register_of_legislation:F2015L00842
Segment Type: reg
Provision Reference: reg 15 (pt 5/11)
Character Range: 34816–37991

Australia, that originates and terminates outside Australia;
          (b) supplying goods or services, in a place outside Australia, for use in connection with a carriage service that originates and terminates outside Australia;
          (c) supplying a content service, in a place outside Australia, using a carriage service that originates and terminates outside Australia;
          (d) manufacturing customer equipment or customer cabling in a place outside Australia;
          (e) importing, into a place outside Australia, customer equipment or customer cabling that is manufactured in a place outside Australia;
          (f) installing, maintaining, operating or providing access to a telecommunications network, or a facility, that:
            (i) is located in a place outside Australia; and
            (ii) is used to supply a carriage service that originates and terminates outside Australia.
Note 1: An example of revenue earned from overseas activities is revenue earned from calls made using a global roaming service that originate and terminate outside Australia.
Note 2: Examples of activities for which revenue cannot be deducted include:
(a) customer charges for international telephone calls; and
(b) settlement payments made to the participating person by a foreign participating person.

24 Deductions—acts in Australia for overseas services
 (1) Deduct each amount of telecommunications sales revenue that:
          (a) was earned by the participating person, or a consolidated related party of the participating person, from an act carried out:
            (i) in Australia; and
            (ii) solely for the purposes of the supply of a carriage service, in a place outside Australia, that originates and terminates outside Australia; and
          (b) is part of the participating person's gross telecommunications sales revenue; and
          (c) the participating person wants to deduct.
 (2) Also deduct the result of multiplying each amount of telecommunications sales revenue that:
          (a) was earned by a declared related party of the participating person from an act carried out:
            (i) in Australia; and
            (ii) solely for the purposes of the supply of a carriage service, in a place outside Australia, that originates and terminates outside Australia; and
          (b) is, after having been multiplied by the declared related party factor for that party, part of the participating person's gross telecommunications sales revenue; and
          (c) 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 an amount earned from supplying to or from Australia a carriage service mentioned in paragraph 16(1)(b) or (c) of the Telecommunications Act.
Note 1: An example of revenue under paragraphs (1)(a) and (2)(a) is revenue from providing in Australia management, switching or transit carriage services for a carriage service originating and terminating outside Australia.
Note 2: Examples of activities for which revenue cannot be deducted include:
(a) customer charges for international