Document ID: chunk:federal_register_of_legislation:F2015L00842:reg:15:p6
Version: federal_register_of_legislation:F2015L00842
Segment Type: reg
Provision Reference: reg 15 (pt 6/11)
Character Range: 37705–40930

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 telephone calls; and
(b) settlement payments made to the participating person by a foreign participating person.

25 Deductions—customer equipment
 (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:
            (i) selling, installing, insuring, repairing or maintaining customer equipment; or
            (ii) renting customer equipment to a customer; 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:
            (i) selling, installing, insuring, repairing or maintaining customer equipment; or
            (ii) renting customer equipment to a customer; 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.

26 Deductions—content 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, for the content of a content service; and
          (b) is part of the participating person's gross telecommunications sales revenue; and
          (c) the participating person wants to deduct.
Note: Examples of revenue under paragraph (1)(a) include:
(a) revenue earned from a program, including a program broadcast on a subscription broadcasting service; and
(b) revenue earned from a message on a 190 telephone service.
 (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 for the content of a content service; 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 carrying a content service.

27 Deductions—exempt base station
 (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 the use of an exempt base station during the eligible revenue period; and
          (b) is part of the participating person's gross telecommunications sales revenue; and