Document ID: chunk:federal_register_of_legislation:F2015L00842:reg:15:p9
Version: federal_register_of_legislation:F2015L00842
Segment Type: reg
Provision Reference: reg 15 (pt 9/11)
Character Range: 46574–49529

a participating carriage service provider; and
          (c) the first participating person wants to deduct;
by the declared related party factor for that party.

30 Other input amounts
 (1) The ACMA may, in writing, declare that a specified amount paid or payable by a participating person, or a consolidated related party or declared related party of the participating person, to allow the participating person to provide a telecommunications good or service (other than an inter‑person input payment) is an input amount.
 (2) The declaration may relate to one or more specified participating persons, but not all participating persons.
 (3) A participating person may deduct an input amount declared by the ACMA.

31 Limit on deductions
 (1) If a participating person wants to deduct an amount (a deductible amount) from the participating person's gross telecommunications sales revenue under any of sections 23 to 28, the deductible amount must not be more than the total amount (if any) received by the participating person, or a consolidated related party or declared related party of the participating person, in connection with the activity that created the deductible amount.
Example: If a participating person sells customer equipment at a price that includes a subsidy provided by the participating person, the amount received by the participating person for the sale is a deductible amount.
 (2) If a participating person wants to deduct an inter‑person input payment from the participating person's gross telecommunications sales revenue, the amount to be deducted must not be more than the total amount (if any) paid by the participating person, or a consolidated related party or declared related party of the participating person, in connection with the activity that led to the inter‑person input payment.
Example: If a participating person makes a payment for interconnection at a price that includes a subsidy provided by the other party, the amount paid for the interconnection is a deductible amount.

32 Suspension of deduction entitlements
 (1) The ACMA may, in writing, declare that one or more specified participating persons (but not all participating persons) are not entitled to deduct a specified amount or payment under this Part.
 (2) The declaration must state that the declaration is to have effect:
          (a) for a specified eligible revenue period; or
          (b) while the declaration is in force.

33 Declarations about deductible revenue
  The ACMA may declare, in writing, that a specified amount of gross telecommunications sales revenue of one or more specified participating persons (but not all participating persons) may be deducted.

34 Net telecommunications sales revenue
  The result of deducting any amounts identified under sections 23 to 30, and 33, from the participating person's gross telecommunications revenue is the participating person's net telecommunications sales revenue for the eligible