The ACMA welcomes the judgment of the Federal Court delivered on Friday, 8 September 2023 in the matter of Axicom Inbuilding Solutions Pty Ltd v Australian Communications and Media Authority [2023] FCA 1069 and notes that the case provides some important clarifications of the law.
The principles laid down by Justice Perry in the judgment, found here, relate to the assessment of eligible revenue of a carrier which is used to calculate the carrier's contribution to the Telecommunications Industry Levy (TIL). Further information about eligible revenue and the TIL can be found here.
Note: On 6 October 2023, Axicom lodged a Notice of Appeal to the Full Federal Court in respect of this matter. The appeal was dismissed by the Full Federal Court on 6 September 2024.