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Telecommunications industry levy (TIL) overview

The ACMA administers the TIL on behalf of the Commonwealth.

About the TIL

The TIL, set up by the Telecommunication Industry Levy Act 2012, is administered under the Telecommunications (Consumer Protection and Service Standards) Act 1999 (the TCPSS Act).

The TIL supports the provision of public interest telecommunications services by funding the payment of contractors, grant recipients and eligible administrative costs to ensure continuity of key safeguards. This provides for:

  • reasonably accessible standard telephone services and payphone services to all Australians on an equitable basis, regardless of where they live or carry on business
  • a national telephone service to enable people with a hearing or speech impediment to make and receive telephone calls
  • delivery of emergency call services
  • delivery of other public policy telecommunications outcomes.

Who is required to report under the TIL?

Each carrier that held a carrier licence at any time during the 2022–23 financial year (1 July 2022 to 30 June 2023) must report eligible revenue information to us by 31 October 2023.

Reporting requirements are based on whether a carrier is either:

  • participating person: has AUD $25 million or more of initial sales revenue, gross telecommunications sales revenue or eligible revenue (revenue threshold) for the eligible revenue period as defined in section 44 of the TCPSS Act.
  • A non-participating person: has less than AUD $25 million of initial sales revenue, gross telecommunications sales revenue or eligible revenue for the eligible revenue period (as defined in section 3 of the Telecommunications (Participating Persons) Determination 2015 made under paragraph 44(2) of the TCPSS Act).

The reporting must be submitted to the ACMA through the TELLER eligible revenue portal.

For further information on your reporting requirements, refer to the eligible revenue reporting web page.

 

What needs to be reported?

If your revenue is AUD $25m or above the revenue threshold for the eligible revenue period (ERP), you must provide an eligible revenue return (ERR). You can do this by completing the eligible revenue submission form in the TELLER portal by 31 October 2023. You also need to provide:

  • a copy of the financial statements on which the return is based, including copies of the financial statements of the declared related parties
  • an outline of your business structure.

If your revenue is less than AUD $25m in eligible revenue for the eligible revenue period, you are required to provide an eligible statutory declaration (ESD) through TELLER by 31 October 2023.

We may request carriers provide supporting evidence to verify claims made in a return, or to support an ESD.

 

Definitions

Eligible revenue assessment (ERA)

We will assess the information submitted by participating and non-participating persons for the relevant ERP and make the ERA in the following financial year. The ERA is a written assessment of each participant's eligible revenue for the return period. It advises each carrier of their expected proportion of contribution to the applicable overall levy target amount. 

Overall levy target amount (OLTA)

Within 4 months after each financial year (by 31 October), the Secretary of the Department of Infrastructure, Transport, Regional Development, Communications and the Arts must prepare a written statement setting out the OLTA for the period. This includes the total costs of contracts, grants and administrative costs incurred during that period and a breakdown of the amount in accordance with section 42 of the TCPSS Act. 

The OLTA is based on the costs incurred by the universal service provider in the prior year. The calculation of this levy is set out in the Telecommunications (Consumer Protections and Service Standards) (Levy Formula Modification) Determination 2019, made under subsection 50(2) of the TCPSS Act.

How do we assess the TIL?

Individual contributions to the TIL are proportional to each participating person’s eligible revenue as assessed by the ACMA in the most recent ERA. We make the TIL assessment by apportioning the OLTA according to each participating person’s ERA. The final TIL assessment of all the participating persons is published on the ACMA website. Invoices are sent out shortly after the OLTA is issued.

Telecommunications industry levy reporting

Eligible
Levy
Period
Date made Link to document Legislative Reference
2022–23 5 October 2023 Eligible Revenue Assessment 2021–22 Section 47(1) of the TCPSS Act
28 October 2023 Telecommunications (Overall Levy Target Amount) Statement 2023 Section 42 of the TCPSS Act
3 November 2023 Telecommunications Industry Levy Assessment 2022–23 Section 51 of the TCPSS Act
2021–22 25 October 2022 Eligible Revenue Assessment 2020-21 Section 47(1) of the TCPSS Act
19 October 2022 Telecommunications (Overall Levy Target Amount) Statement 2022 Section 42 of the TCPSS Act
27 October 2022 Telecommunications Industry Levy Assessment 2021-22 Section 51 of the TCPSS Act
2020–21 13 October 2021 Eligible Revenue Assessment 2019-20 Section 47(1) of the TCPSS Act
27 October 2021 Telecommunications (Overall Levy Target Amount) Statement 2021 Section 42 of the TCPSS Act
9 November 2021 Telecommunications Industry Levy Assessment 2020-21 Section 51 of the TCPSS Act
2019–20 10 May 2021 Variation of Telecommunication Industry Levy 2019-20 Section 53(1) of the TCPSS Act
10 May 2021 Variation of Eligible Revenue Assessment 2018-19 Section 53(1) of the TCPSS Act
17 July 2020 Eligible Revenue Assessment 2018-19 Section 47(1) of the TCPSS Act
30 October 2020 Telecommunications (Overall Levy Target Amount) Statement 2020 Section 42 of the TCPSS Act
4 November 2020 Telecommunications Industry Levy Assessment 2019-20 Section 51 of the TCPSS Act

Contact

Revenue assurance

Phone: (02) 6219 5355

Email: TIL@acma.gov.au

Next up: Previous TIL documents
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