ACMA - Eligible revenue portal 2010

Updates 2010-11 Information sessions The slides from the eligible revenue information sessions for licensed carriers and auditors are available for reference. Presentation for Carriers (2 mb) Presentation for Auditors (2 mb) New legislation on carrier reporting requirements! The Telecommunications (Participating Persons) Determination 2011 (No. 1) was registered on 5 July 2011 under paragraph 20A(2)(b) of the Telecommunications (Consumer Protection and Service Standards) Act 1999. This Determination exempts certain entities from providing an eligible revenue return to the ACMA where they meet the requirements to be a USO non-participating person. For more information see the Reporting requirements, forms and instructions for 2010-11. The ACMA has compiled some frequently asked questions and a decision flowchart to assist carriers with the new legislative requirements.

Updates 2010-11

Information sessions

The slides from the eligible revenue information sessions for licensed carriers and auditors are available for reference.

Presentation for Carriers (2 mb)
Presentation for Auditors (2 mb)

New legislation on carrier reporting requirements!

The Telecommunications (Participating Persons) Determination 2011 (No. 1) was registered on 5 July 2011 under paragraph 20A(2)(b) of the Telecommunications (Consumer Protection and Service Standards) Act 1999. This Determination exempts certain entities from providing an eligible revenue return to the ACMA where they meet the requirements to be a USO non-participating person. For more information see the Reporting requirements, forms and instructions for 2010-11.

The ACMA has compiled some frequently asked questions and a decision flowchart to assist carriers with the new legislative requirements.

Who needs to report eligible revenue to the ACMA?

Eligible revenue reporting requirements are based on whether a carrier, as defined under section 7 of the Telecommunications Act 1997, is:

A participating person as defined in the Telecommunications (Consumer Protection and Services Standards) Act 1999 or
A USO non-participating person as defined in the Telecommunications (Participating Persons) Determination 2011 (No. 1) in accordance with paragraph 20A(2)(b) of the Telecommunications (Consumer Protection and Service Standards) Act 1999.

Participating persons include carriers that earned AUD $25 million or more during the 2010-11 eligible revenue period in each of three revenue thresholds, including carriers:

currently in liquidation, administration or receivership;
that held a carrier licence for all of the eligible revenue period; or
that held a carrier licence for part of the eligible revenue period (i.e. were granted or surrendered their carrier licence between 1 July 2010 and 30 June 2011).

The ACMA has compiled some frequently asked questions and a decision flowchart to assist carriers with the new legislative requirements.

What date do carriers need to report by?

As a participating person, a carrier must submit an Eligible Revenue Submission (ERS) to the ACMA by 31 October 2011.

As a USO non-participating person, a carrier must submit an eligible statutory declaration to the ACMA by 31 October 2011.

The period for submitting a Return or eligible statutory declaration is in accordance with the Telecommunications (Period for Providing Return of Eligible Revenue) Specification 2010, that is, ERSs and eligible statutory declarations for the 2010-11 Return period must be lodged with the ACMA by close of business Monday 31 October 2011.

What documents does a participating person need to submit?

Any participating person that held a carrier licence for any time during the 2010-11 financial year (1 July 2010 to 30 June 2011) must lodge a complete ERS with the ACMA.

There are two parts that make up a complete ERS:

Part 1: a Return; and
Part 2: supporting documents

The current year's forms have been updated. Please only use the current year's forms as previous year's forms will not be accepted.

Part 1: each participating person's Return for the 2010-11 eligible revenue period comprises:

	Link to form/instructions
1. 2010-11 Eligible Revenue Return Form	Excel format (1.1 mb)
2. A copy of the financial statements on which the Return is based in the ACMA approved form, including copies of the financial statements of declared related parties of the carrier	Refer to Handbook (1.5 mb)
3. 2010-11 Outline of Business Structure	Refer to Handbook (1.5 mb)

Part 2: a participating person must provide the following supporting documents:

	Link to form/instructions
4. 2010-11 Statutory Declaration – Management Certification	Word
5. Signed copy of the Independent Audit Report in the ACMA approved form OR 6. Audit waiver received in writing from the ACMA	Word Refer to Handbook (1.5 mb)

Link to form/instructions

4. 2010-11 Statutory Declaration – Management Certification

Word

5. Signed copy of the Independent Audit Report in the ACMA approved form

6. Audit waiver received in writing from the ACMA

Word

Refer to Handbook (1.5 mb)

Instructions for Reporting

	Link to form/instructions
Carriers should refer to the handbook to ensure they submit the Return and supporting documents in accordance with the legislation.	2010-11 Eligible Revenue Process Handbook (1.5 mb)
To assist participating persons, the following link provides an example of how a completed Return may look. The example is intended to highlight the structure of the Return form. The types and values of the revenue and deductions represented in the example are not exhaustive, and any resemblance to the activities of any carrier is coincidental.	ERR Form 2010-11 Example (1.1 mb)

Link to form/instructions

Carriers should refer to the handbook to ensure they submit the Return and supporting documents in accordance with the legislation.

2010-11 Eligible Revenue Process Handbook (1.5 mb)

To assist participating persons, the following link provides an example of how a completed Return may look.

The example is intended to highlight the structure of the Return form.

The types and values of the revenue and deductions represented in the example are not exhaustive, and any resemblance to the activities of any carrier is coincidental.

ERR Form 2010-11 Example (1.1 mb)

What are the requirements for a USO non-participating person?

Under the Telecommunications (Participating Persons) Determination 2011 (No. 1), the minister has determined there are two tests that must both be met for a carrier to be a USO non-participating person for an eligible revenue period.

Test 1: Revenue thresholds

A USO non-participating person is a carrier that has:

initial sales revenue for the eligible revenue period of less than AUD $25 million (if the carrier has the same ultimate Australian parent entity as one or more other carriers, this calculation is to be performed on a group basis); OR
gross telecommunications sales revenue for the eligible revenue period of less than AUD $25 million (if the carrier has the same ultimate Australian parent entity as one or more other carriers, this calculation is to be performed on a group basis); OR
eligible revenue for the eligible revenue period of less than AUD $25 million (if the carrier has the same ultimate Australian parent entity as one or more other carriers, this calculation is to be performed on a group basis).

Test 2: Eligible statutory declaration

If a carrier meets Test 1, then a carrier is a USO non-participating person if it provides to the Australian Communications and Media Authority (the ACMA) by 31 October following the end of the relevant eligible revenue period, an eligible statutory declaration declaring that the carrier's initial sales revenue, gross telecommunications sales revenue or eligible revenue for the eligible revenue period was less than AUD $25 million.

	Link to template
Eligible statutory declaration	Eligible statutory declaration

The ACMA has compiled some Frequently asked questions to assist carriers with the new legislative requirements.

What method do I use to report to the ACMA?

The ACMA's preferred method is electronic lodgement via email to uso@acma.gov.au. Please scan signed documents to PDF format for electronic submission. All scanned documents must be clearly legible to be accepted by the ACMA.

Alternatively, documents can be mailed to:

Manager, Revenue Assurance Section
Australian Communications and Media Authority
PO Box 78
Belconnen ACT 2616

Links to relevant legislation

Release of information provided to the ACMA

The ACMA may be required to release information contained in Eligible Revenue Returns and accompanying documents under the Freedom of Information Act 1982 or for other reasons including for the purpose of parliamentary processes or where otherwise required by law (e.g. a court subpoena).

While the ACMA seeks to consult, and where required will consult, submitters of confidential information before that information is provided to another party, the ACMA cannot guarantee that confidential information will not be released through these or other legal means.

Sharing of information

Under the Australian Communications and Media Authority Act 2005, the ACMA may disclose certain information to the Minister, the Department of Broadband, Communications and the Digital Economy including authorised officials, Royal Commissions and certain other Commonwealth authorities.

Links to related ACMA policies and procedures

Eligible Revenue Assessments - Policy and Procedural Framework: PDF (519 kb) or Word (.docx 526 kb)
Eligible Revenue Estimates - Policy and Procedural Framework: PDF (366kb) or Word (.docx 99 kb)
Eligible Revenue Return and Universal Service Assessment - Procedures: PDF (148 kb) or Word (.docx 111 kb)

How do I obtain further information?

More information is available from the Eligible Revenue Portal webpage.

If you need further information, please contact the ACMA's Revenue Assurance Section via email to: uso@acma.gov.au or telephone: (02) 6219 5355.

Eligible revenue portal 2010–11

Contacts