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:
- A 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.
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
For further information, please refer to the following legislative instruments.
- Telecommunications Act 1997
- Telecommunications (Industry Levy) Act 2012
- Telecommunications (Consumer Protection and Service Standards) Act 1999
- Telecommunications Legislation Amendment (Universal Service Reform) Act 2012
- Telecommunications (Participating Persons) Determination 2015
- Telecommunications (Consumer Protections and Service Standards) (Levy Formula Modification) Determination 2019