Commonwealth Numbered Acts

TELECOMMUNICATIONS ACT 1997 No. 47 of 1997 - SECT 191

(1) Within 90 days after the end of a financial year, each participating
carrier in relation to that financial year must give the ACA a written return
of the carrier's eligible revenue for that financial year.

(2) The return must be in a form approved in writing by the ACA.

(3) The return must set out:

   (a)  the carrier's eligible revenue for that financial year; and

   (b)  details of how that eligible revenue was worked out; and

   (c)  such other information (if any) as the approved form of return
        requires.

(4) A person who intentionally or recklessly contravenes subsection (1) is
guilty of an offence punishable on conviction by a fine not exceeding 50
penalty units. Note: See also sections 4AA and 4B of the Crimes Act 1914.

(5) A form approved by the ACA for the purposes of subsection (2) may provide
for verification by a statutory declaration of statements in returns under
this section.

(6) The return must be accompanied by a report of an approved auditor that:

   (a)  is in a form approved in writing by the ACA; and

   (b)  states that the auditor has been given sufficient access to the
        person's records in order to audit the return; and

   (c)  states that the auditor has audited the return; and

   (d)  contains a declaration of the opinion of the auditor, being a
        declaration in the terms specified in the form.