Document ID: chunk:federal_register_of_legislation:F2015L00842:reg:13
Version: federal_register_of_legislation:F2015L00842
Segment Type: reg
Provision Reference: reg 13
Character Range: 21596–23509

13  Bundled revenue
 (1) To work out an amount of revenue to be deducted under Part 3 or 4 (deductible revenue), a participating person must:
          (a) separate the deductible revenue, or a kind of deductible revenue, from other amounts with which the deductible revenue is bundled; and
          (b) deal only with the deductible revenue.
 (2) An amount of revenue is bundled revenue if the revenue:
          (a) comes from different sources or acts; and
          (b) is received in a way that does not show how much of the amount came from the individual sources or acts.
 (3) Bundled revenue may also include the value of a benefit or service.
 (4) The ACMA may, in writing, declare that a specified amount of revenue of any of the following persons or parties is bundled revenue:
          (a) a specified participating person;
          (b) a specified consolidated related party of a participating person;
          (c) a specified declared related party of a participating person.
 (5) The declaration may apply to more than one person or party mentioned in subsection (4) but not generally to all persons or parties.
 (6) The declaration must also specify the amount of bundled revenue and either:
          (a) identify the amount that is deductible under Parts 3 and 4; or
          (b) specify how the amount that is deductible is to be worked out.
 (7) The declaration must also state how the ACMA worked out the value of a benefit or service included in the bundled revenue.
 (8) If a participating person separates an amount or kind of deductible revenue from bundled revenue for Part 3 or 4, the participating person must identify:
          (a) the total amount of the bundled revenue; and
          (b) the amount of bundled revenue that the person is deducting; and
          (c) how the person worked out the amount of deductible revenue.

Part 3—Gross telecommunications sales revenue