Proposed remake of sunsetting code development costs and auditing rules

We received 3 submissions to the consultation that were not for publication.

On 19 March 2026, we made the:

• Telecommunications (Non-refundable Code Development Costs and Auditing Requirements) Determination 2026.

We thank all those involved in the consultation process. 

The Telecommunications (Non-refundable Code Development Costs and Auditing Requirements) Determination 2016 is due to sunset on 1 April 2026.

This instrument:

• supports the legislative framework for reimbursing non-refundable code development costs and setting auditing requirements under Division 6A of the Telecommunications Act 1997
• specifies the types of non-refundable costs that may be incurred by an industry body or association in developing or varying a consumer-related code under subsection 136E(1) of the Telecommunications Act
• sets out who may act as approved auditors under paragraph 136C(5)(a) of the Telecommunications Act
• specifies the approved auditing requirements under paragraph 136C(5)(b) of the Telecommunications Act.

The ACMA view is that the determination is working well and is a necessary part of the governing framework. It enables transparency and accountability in cost recovery and auditing by industry bodies.

Subject to consideration of any feedback received, the ACMA’s current plan is to remake the instrument before the sunset date with minor changes to improve clarity and update the instrument. Please refer to the draft instrument and version with tracked changes in the key documents box. 

Proposed changes

The ACMA proposes to remake the determination with the following minor amendments:

• Section 2: Delete redundant Note 2. This was required in 2016 where 2 previous instruments were revoked when the 2016 Determination was made. It consolidated the Telecommunications (Non-refundable Code Development Costs) Determination 2006 and the Telecommunications (Approved Auditors and Auditing Requirements) Determination 2006 into one instrument.
• Section 3: Include a new Authority provision as required by the Office of Parliamentary Counsel Instrument Handbook.
• Section 4: Update references to the revoked instruments and remove outdated references.

You can access draft versions of the proposed determination above. This includes a version with tracked changes for ease of review.