Document ID: chunk:federal_register_of_legislation:F2015L00842:reg:15:p7
Version: federal_register_of_legislation:F2015L00842
Segment Type: reg
Provision Reference: reg 15 (pt 7/11)
Character Range: 40659–43852

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
          (c) the participating person wants to deduct.
Note: See subsection 34(2) of the Telecommunications Act for when a base station is an exempt base station.
 (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 the use of an exempt base station during the eligible revenue period; 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.

28 Deductions—infrastructure revenue
 (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) the construction or installation of the infrastructure of a telecommunications network on the network side of the boundary of a telecommunications network; or
            (ii) the management of the construction or installation of the infrastructure of a telecommunications network on the network side of the boundary of a telecommunications network; 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) the construction or installation of the infrastructure of a telecommunications network on the network side of the boundary of a telecommunications network; or
            (ii) the management of the construction or installation of the infrastructure of a telecommunications network on the network side of the boundary of a telecommunications network; and
          (b) is 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) Also 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) the maintenance of the infrastructure of a telecommunications network on the network side of the boundary of a telecommunications network; or
            (ii) the management of the maintenance of the infrastructure of a telecommunications network on the network side of the boundary of a telecommunications network; 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