Who is required to report eligible revenue?
Each telecommunications carrier licence holder (carrier) that held a carrier licence at any time during the 2023–24 financial year (1 July 2023 to 30 June 2024) must report eligible revenue information to us by 31 October 2024.
Reporting requirements are based on whether a carrier is either:
- 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. This is defined in the Telecommunications (Participating Persons) Determination 2015, made under paragraph 44(2) of the Telecommunications (Consumer Protection and Service Standards) Act 1999(the TCPSS Act).
- a participating person: as defined in section 44 of the TCPSS Act.
See also:
Accessing TELLER
Participating persons are now required to use a myID to access the TELLER portal to submit their eligible revenue returns.
More information on how to access TELLER with myID.
Once you have registered for myID, you can access TELLER. You will receive an ‘authentication code’ on your device. Enter the code when directed to the authentication page. After this, you will be redirected to TELLER.
If you are accessing the TELLER portal for the first time, you will need to obtain a ‘one-time token’ from the ACMA by contacting our revenue assurance team on (02) 6219 5355 or til@acma.gov.au.
How do I get access to TELLER?
Non-participating persons
If your revenue is less than the AUD $25 million revenue threshold for the eligible revenue period, you will not be required to have a myID to access the TELLER.
Participating persons
If your revenue is AUD $25 million or above the revenue threshold for the eligible revenue period, you will be required to have a myID to access the TELLER. The first time you are accessing the TELLER, you’ll be required to enter a one-time token.
Lodging an eligible revenue submission using TELLER
To make an online eligible revenue submission on TELLER, you must have access to the system. For information on how to obtain your access, please refer to the eligible revenue submission handbook.
Participating person
If your revenue is AUD $25m or above the revenue threshold for the eligible revenue period, you are required to provide a return by completing the eligible revenue submission form in TELLER and provide the following information to the ACMA by 31 October 2024:
- supporting documents such as 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.
The ACMA may request carriers to provide supporting evidence to substantiate claims made in an eligible revenue return.
Non-participating person
If your revenue is below the AUD $25m revenue threshold for the eligible revenue period, you are required to lodge an eligible revenue submission form in TELLER and provide an eligible statutory declaration (ESD) to the ACMA by 31 October 2024.
Please download and complete the ESD template prior to submitting it in TELLER.
Please note, as part of the Telecommunications monitoring framework for non–participating persons, we may request carriers to provide supporting evidence to substantiate the claim made on the ESD to ensure that there is a fair assessment of a carrier's revenue. Therefore, carriers are encouraged to complete the revenue calculation either in TELLER or alternatively upload supporting documents onto TELLER together with their ESD.
If you are unable to make an online eligible revenue submission using TELLER, please contact the revenue assurance team on (02) 6219 5355 or email TIL@acma.gov.au.
Useful information
| For participating and non-participating persons | Eligible revenue submission handbook |
| For non-participating persons |
26.61 KB
Eligible revenue calculation
Telecommunications monitoring framework – for non–participating person |
| TELLER quick guides |
Completing an online submission for a carrier with eligible revenue less than AUD $25 million - for non-participating persons 
1.09 MB
TELLER quick guide – Eligible revenue less than AUD $25m
Completing an online submission for a carrier with eligible revenue AUD $25 million or above - for participating persons
1.74 MB
TELLER quick guide – Eligible revenue AUD $25m or more
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Other references |
97.64 KB
Related parties for eligible revenue reporting
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Other information
Legislation
Licensed telecommunications carriers
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The list of licensed carriers includes carrier licence numbers and details of nominated carrier declarations.
Previous TIL Documents
You can view telecommunications funding instruments and assessments for previous eligible levy periods on our website.
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 (for example, a court subpoena). While the ACMA seeks to consult with submitters of confidential information before that information is provided to another party, we 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 for Communications, authorised officials of the Department of Transport, Regional Development, Communication and the Arts, Royal Commissions, and other Commonwealth authorities as required.
How do I obtain further information?
For further information, please contact the revenue assurance team by email TIL@acma.gov.au or phone (02) 6219 5355.