Document ID: chunk:federal_register_of_legislation:F2015L00842:reg:15:p4
Version: federal_register_of_legislation:F2015L00842
Segment Type: reg
Provision Reference: reg 15 (pt 4/11)
Character Range: 32031–35107

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 may declare, in writing, that the value of a specified benefit or service is part of a specified participating person's gross telecommunications sales revenue for an eligible revenue period.
 (3) A declaration under subsection (2) must also state how the ACMA worked out the value of the benefit or service.
 (4) A declaration under this section may apply to one or more participating persons but not generally to all participating persons.

21 Gross telecommunications sales revenue
  The result of adding any amounts identified under sections 17 and 20 to the amount identified under section 15, and subtracting any amounts identified under sections 16, 18 and 19, is the participating person's gross telecommunications sales revenue for the eligible revenue period.

Part 4 — Net telecommunications sales revenue

22 Purpose of Part
 (1) After working out a participating person's gross telecommunications sales revenue for an eligible revenue period, the next step is to work out the participating person's net telecommunications sales revenue for that period by deducting amounts from the gross telecommunications sales revenue.
 (2) This Part sets out how net telecommunications sales revenue is worked out.

23 Deductions—overseas activities
 (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 overseas activities; 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 overseas activities; 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.
 (4) In this section:
overseas activities means any of the following acts that were carried out outside Australia:
          (a) supplying a carriage service, in a place outside 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