Document ID: chunk:federal_register_of_legislation:F2015L00842:reg:15:p2
Version: federal_register_of_legislation:F2015L00842
Segment Type: reg
Provision Reference: reg 15 (pt 2/11)
Character Range: 26558–29609

applicable, sources mentioned in subsection 12(4); and
          (b) could reasonably be described as telecommunications sales revenue of the participating person or a consolidated related party of the participating person; and
          (c) has not been identified as initial sales revenue under section 15.
 (2) Also add the result of multiplying any amount of revenue that:
          (a) is mentioned in the financial statements referred to in subsection 12(2) or, if applicable, sources mentioned in subsection 12(4); and
          (b) could reasonably be described as telecommunications sales revenue of a declared related party of the participating person; and
          (c) has not been identified as initial sales revenue under section 15;
by the declared related party factor for that party.
 (3) The ACMA may, in writing, declare that the following is telecommunications sales revenue:
          (a) the value of a benefit or service received by a specified entity;
          (b) a specified proportion of the value of a benefit or service received by a specified entity;
          (c) a proportion of the value of a benefit or service received by a specified entity that is worked out in a specified way.
 (4) The declaration may apply to more than one of the following persons or parties:
          (a) specified participating persons;
          (b) specified consolidated related parties of a participating person;
          (c) specified declared related parties of a participating person;
but not generally to all persons or parties.
 (5) The declaration must state how the ACMA worked out:
          (a) the value of any benefit or service mentioned in the declaration; and
          (b) any proportion of revenue or value mentioned in the declaration.
 (6) Also add any amount that the ACMA declares to be telecommunications sales revenue under subsection (3).

18 Revenue before person becomes carrier or participating carriage service provider
 (1) Deduct any amount of telecommunications sales revenue that:
          (a) was earned by a participating person or a consolidated related party of the participating person at any time during the eligible revenue period before the day on which the participating person became:
            (i) a carrier; or
            (ii) a participating carriage service provider; and
          (b) the participating person wants to deduct.
 (2) Also deduct the result of multiplying any amount of telecommunications sales revenue that:
          (a) was earned by a declared related party of the participating person at any time during the eligible revenue period before the day on which the participating person became:
            (i) a carrier; or
            (ii) a participating carriage service provider; and
          (b) 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:
          (a) an amount that was earned before the day on which the person or party became