Telecommunications (Non-refundable Code Development Costs and Auditing Requirements) Determination 2016 (Cth)

Telecommunications (Non‑refundable Code Development Costs and Auditing Requirements) Determination 2016

Telecommunications Act 1997

The AUSTRALIAN COMMUNICATIONS AND MEDIA AUTHORITY makes this Determination under subsections 136C(5) and 136E(1) of the Telecommunications Act 1997.

Dated: 18 March 2016

Richard Bean

[signed]

 Member

Brendan Byrne

Member/General Manager

Australian Communications and Media Authority

Part 1      Preliminary

1. Name of Determination

This Determination is the Telecommunications (Non‑refundable Code Development Costs and Auditing Requirements) Determination 2016.

1. Commencement

This Determination commences on the day after it is registered on the Federal Register of Legislation.

Note 1  All legislative instruments are registered on the Federal Register of Legislation kept under the Legislation Act 2003.  See 2  On its commencement, this Determination will replace, and continue the arrangements provided for in, the Telecommunications (Non‑refundable Code Development Costs) Determination 2006 and the Telecommunications (Approved Auditors and Auditing Requirements) Determination 2006, which are due for sunsetting on 1 April 2016, under section 50 of the Legislation Act 2003. This Determination is substantively in the same terms as those other Determinations.

3              Revocation

The Telecommunications (Non‑refundable Code Development Costs) Determination 2006 (F2006L00920) and the Telecommunications (Approved Auditors and Auditing Requirements) Determination 2006 (F2006L00924) are revoked.

4              Definitions

In this Determination:

Act means the Telecommunications Act 1997.

consumer body has the meaning given by subsection 593(8) of the Act.

industry code means an industry code developed or varied under Part 6 of the Act.

industry participant means a participant in a relevant section of the telecommunications industry, telemarketing industry or the fax marketing industry mentioned in sections 111, 111AA or 111AB of the Act.

refundable cost has the meaning given by section 136E of the Act.

statement of costs means a written statement of the kind referred to in subparagraph 136C(1)(e)(i) or subparagraph 136C(3A)(e)(i) of the Act.

Part 2      Non-refundable Industry Code Development and Variation Costs

1. Costs that are not refundable

For subsection 136E(1) of the Act, the following costs are specified:

(a)    costs that are not directly attributable to the development or variation of a consumer-related industry code;

(b)    costs incurred by an industry participant during the development or variation of a consumer-related industry code that would have been incurred had the participant not participated in the code development or variation process;

(c)    costs incurred by a consumer body that are the subject of:

(i) a grant of financial assistance under subsection 593(1) of the Act by the Minister; or

(ii)        another program funded by the Commonwealth;

(d)any cost to the extent to which it was not reasonably incurred as part of the code development or variation process.

Part 3      Approved Auditors and Auditing Requirements

6              Approved auditors

For paragraph 136C(5)(a) of the Act, an approved auditor is a person who is a practising member of:

(a)    Chartered Accountants Australia and New Zealand;

(b)    CPA Australia Ltd; or

(c)    Institute of Public Accountants.

1. Approved auditing requirements

For paragraph 136C(5)(b) of the Act, the approved auditing requirements are:

(a)    a statement of costs must only include costs that are refundable costs; and

(b)    each of the costs listed in a statement of costs must be accurate and supported by relevant documentary evidence demonstrating that the costs have been incurred.