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Australian Communications and Media Authority Annual Report 2018–19

Appendixes

Appendix 1: Committees, memberships and attendance at meetings

Authority meetings

At 30 June 2019, the Authority comprised the Chair, Nerida O’Loughlin; Deputy Chair and CEO, Creina Chapman; three full-time members, Fiona Cameron, James Cameron and Chris Jose; and three associate members, Anita Jacoby, Delia Rickard and Cristina Cifuentes.
The Authority met 38 times in 2018–19.

Table A.1: Attendance by members at Authority meetings, 2018–19
Authority Member	No. of meetings attended
Nerida O’Loughlin	38
Creina Chapman	36
James Cameron	34
Chris Jose	35
Fiona Cameron	34
Anita Jacoby	16
Delia Rickard*	2
Cristina Cifuentes (part-time)	1
Rosemary Sinclair^† (part-time)	2

* Delia Rickard was appointed on 4 April 2019.

^† Rosemary Sinclair’s term of appointment finished on 4 August 2018.

For more details about the Authority, refer to the ‘Overview—The Authority’ section of this report.

Executive Management Committee meetings

The ACMA Executive Management Committee (EMC) functions as a committee for management decisions. The EMC assists the Chair by providing advice on issues of corporate or strategic significance to the agency.

At 30 June 2019, the EMC comprised the Chair, Deputy Chair and CEO, and general managers.

The EMC met 24 times in 2018–19.

Table A.2: Attendance at Executive Management Committee meetings, 1 July 2018–30 June 2019
Member of Executive Management Committee	No. of meetings attended
Nerida O’Loughlin, Chair	21
Creina Chapman, Deputy Chair and CEO	20
Giles Tanner, General Manager, Communications Infrastructure Division*	11
Helen Owens, General Manager, Corporate and Research Division	22
Brendan Byrne, General Manager, Legal Services Division	24
Jennifer McNeill, General Manager, Content, Consumer and Citizen Division^†	9
Jonquil Ritter, Acting General Manager, Content, Consumer and Citizen Division^‡	10
Linda Caruso, General Manager, Communications Infrastructure Division^§	12

* Giles Tanner retired from the ACMA in November 2018.

^† Jennifer McNeill was seconded to the Department of Communications and the Arts in January 2019.

^‡ Jonquil Ritter began Acting General Manager, Content, Consumer and Citizen Division in January 2019.

^§ Linda Caruso began Acting General Manager, Communications Infrastructure Division in December 2018 and was confirmed in the position in March 2019.

Audit and Risk Committee

The ACMA Audit and Risk Committee coordinates internal and external audit activities and oversees the financial statements, risk management framework and implementation of fraud control policies.

In its capacity as an advisory committee to the ACMA Chair, the Audit and Risk Committee met five times in 2018–19.

Internal Audit and Risk Committee members provide insight to the ACMA’s business operations. Internal members are appointed for a two-year term.

Table A.3: Attendance at Audit and Risk Committee meetings, 2018–19
Member of Audit and Risk Committee	No. of meetings attended
Ian McPhee AO PSM, Audit and Risk Committee Chair, external member	5
Fay Holthuyzen, External Audit and Risk Committee Member	5
Michael Parkinson, External Audit and Risk Committee Member	5
Jeremy Chandler, External Audit and Risk Committee Member	5
Paul Miszalski, ACMA Audit and Risk Committee Member (until March 2019)	3
Patrick Belton, ACMA Audit and Risk Committee Member (from March 2019)	2
Allan Major, ACMA Audit and Risk Committee Member	5

ACMA advisory and consultative bodies

Consumer Consultative Forum (CCF)

Chair

Fiona Cameron, Authority Member, Australian Communications and Media Authority

Consumer representatives

New consumer organisation representatives were appointed in September 2018 for a term of three years. Consumer organisation representatives included:

Australian Communications Consumer Action Network (ACCAN)
Consumer Policy Research Centre
Country Women’s Association
Deaf Australia
Federation of Ethnic Communities’ Council of Australia
Legal Aid NSW
NSW Business Chamber
South Australian Council of Social Services
Westjustice

Previous consumer representatives’ terms expired on 30 June 2018, with the exception of ACCAN, which is an ongoing consumer representative.

Representatives from industry bodies:

Chris Althaus, CEO, Australian Mobile Telecommunications Association
John Stanton, CEO, Communications Alliance

Regulatory and government representatives:

Delia Rickard PSM, Deputy Chair, Australian Competition and Consumer Commission
Judi Jones, Telecommunications Industry Ombudsman
Jason Ashurst, Assistant Secretary, Consumer Broadband Services, Department of Communications and the Arts

Emergency Call Services Advisory Committee (ECSAC)

ECSAC was a formally constituted advisory committee, established in 2006, to advise the ACMA on matters related to the emergency call service. Following a review of the national Triple Zero operator service, DoCA recommended that the ECSAC be dissolved and replaced by the Triple Zero Coordination Committee. ECSAC was suspended in late 2017, ahead of the establishment of the Triple Zero Coordination Committee in early 2018. ECSAC was formally dissolved on 2 August 2019.

Numbering Advisory Committee (NAC)

AAPT Ltd
Australian Communications and Media Authority
Australian Communications Consumer Action Network
Australian Competition and Consumer Commission
Australian Phone Word Association Ltd
Mr Lawrence Glen Clarke
Communications Alliance
Department of Communications and the Arts
MyNetFone Ltd
SingTel Optus Pty Ltd
Telstra Corporation Ltd
Vodafone Hutchison Australia Pty Ltd.

Digital Radio Planning Committee

Australian Communications and Media Authority (Chair)
Australian Broadcasting Corporation
Australian Competition and Consumer Commission
Commercial Radio Australia
Community Broadcasting Association of Australia
Department of Communications and the Arts
Special Broadcasting Service.

Appendix 2: Staffing information

Appendix 2 contains staffing details for the ACMA and eSafety. Other than the Commissioner, all employees working for eSafety remain employed by the ACMA under the Public Service Act.

Table A.4: All ongoing employees—current report period (2018–19)
	Male			Female			Indeterminate			Total
	Full-time	Part-time	Total male	Full-time	Part-time	Total female	Full-time	Part-time	Total indeterminate
NSW	39	3	42	67	17	84	-	-	-	126
Qld	7	-	7	1	2	3	-	-	-	10
SA	-	-	-	-	-	-	-	-	-	-
Tas.	1	-	1	-	-	-	-	-	-	1
Vic.	70	1	71	55	28	83	-	-	-	154
WA	-	-	-	-	-	-	-	-	-	-
ACT	58	3	61	56	12	68	-	-	-	129
NT	-	-	-	-	-	-	-	-	-	-
Overseas	-	-	-	-	-	-	-	-	-	-
Total	175	7	182	179	59	238	-	-	-	420

Table A.5: All non-ongoing employees—current report period (2018–19)
	Male			Female			Indeterminate			Total
	Full-time	Part-time	Total male	Full-time	Part-time	Total female	Full-time	Part-time	Total indeterminate
NSW	1	-	1	3	2	5	-	-	-	6
Qld	1	-	1	-	-	-	-	-	-	1
SA	-	-	-	-	-	-	-	-	-	-
Tas.	-	-	-	-	-	-	-	-	-	-
Vic.	5	1	6	3	1	4	-	-	-	10
WA	-	-	-	-	-	-	-	-	-	-
ACT	5	-	5	3	1	4	-	-	-	9
NT	-	-	-	-	-	-	-	-	-	-
Overseas	-	-	-	-	-	-	-	-	-	-
Total	12	1	13	9	4	13	-	-	-	26

Table A.6: All ongoing employees—previous report period (2017–18)
	Male			Female			Indeterminate			Total
	Full-time	Part-time	Total male	Full-time	Part-time	Total female	Full-time	Part-time	Total indeterminate
NSW	39	-	39	64	16	80	-	-	-	119
Qld	7	-	7	2	1	3	-	-	-	10
SA	-	-	-	-	-	-	-	-	-	-
Tas.	1	-	1	-	-	-	-	-	-	1
Vic.	69	1	70	44	30	74	-	-	-	144
WA	-	-	-	-	-	-	-	-	-	-
ACT	63	2	65	54	6	60	-	-	-	125
NT	-	-	-	-	-	-	-	-	-	-
Overseas	-	-	-	-	-	-	-	-	-	-
Total	179	3	182	164	53	217	-	-	-	399

Table A.7: All non-ongoing employees—previous report period (2017–18)
	Male			Female			Indeterminate			Total
	Full-time	Part-time	Total male	Full-time	Part-time	Total female	Full-time	Part-time	Total indeterminate
NSW	1	-	1	10	1	11	-	-	-	12
Qld	1		1	-	-	-	-	-	-	1
SA	-	-	-	-	-	-	-	-	-	-
Tas.	-	-	-	-	-	-	-	-	-	-
Vic.	5	-	5	11	3	14	-	-	-	19
WA	-	-	-	-	-	-	-	-	-	-
ACT	3	-	3	3	2	5	-	-	-	8
NT	-	-	-	-	-	-	-	-	-	-
Overseas	-	-	-	-	-	-	-	-	-	-
Total	10	-	10	24	6	30	-	-	-	40

Australian Public Sector (APS) classification and gender

Table A.8: Australian Public Service Act ongoing employees—current report period (2018–19)
	Male			Female			Indeterminate			Total
	Full-time	Part-time	Total male	Full-time	Part-time	Total female	Full-time	Part-time	Total indeterminate
SES 3	-	-	-	-	-	-	-	-	-	-
SES 2	1	-	1	3	-	3	-	-	-	4
SES 1	6	-	6	3	-	3	-	-	-	9
EL 2	28	-	28	30	4	34	-	-	-	62
EL 1	67	6	73	60	27	87	-	-	-	160
APS 6	47	1	48	50	21	71	-	-	-	119
APS 5	18	-	18	15	3	18	-	-	-	36
APS 4	6	-	6	13	3	16	-	-	-	22
APS 3	-	-	-	1	1	2	-	-	-	2
APS 2	-	-	-	-	-	-	-	-	-	-
APS 1	-	-	-	-	-	-	-	-	-	-
Other[1]	2	-	2	4	-	4	-	-	-	6
Total	175	7	182	179	59	238	-	-	-	420

^{^[1]} In this table and the tables following, the only staff included in the ‘Other’ category are ACMA graduates.

Table A.9: Australian Public Service Act non-ongoing employees—current report period (2018–19)
	Male			Female			Indeterminate			Total
	Full-time	Part-time	Total male	Full-time	Part-time	Total female	Full-time	Part-time	Total indeterminate
SES 3	-	-	-	-	-	-	-	-	-	-
SES 2	-	-	-	-	-	-	-	-	-	-
SES 1	-	-	-	-	-	-	-	-	-	-
EL 2	-	-	-	1	-	1	-	-	-	1
EL 1	3	-	3	1	2	3	-	-	-	6
APS 6	7	1	8	5	1	6	-	-	-	14
APS 5	1	-	1	-	1	1	-	-	-	2
APS 4	1	-	1	2	-	2	-	-	-	3
APS 3	-	-	-	-	-	-	-	-	-	-
APS 2	-	-	-	-	-	-	-	-	-	-
APS 1	-	-	-	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-	-	-	-
Total	12	1	13	9	4	13	-	-	-	26

Table A.10: Australian Public Service Act ongoing employees—previous report period (2017–18)
	Male			Female			Indeterminate			Total
	Full-time	Part-time	Total male	Full-time	Part-time	Total female	Full-time	Part-time	Total Indeterminate
SES 3	-	-	-	-	-	-	-	-	-	-
SES 2	3	-	3	1	-	1	-	-	-	4
SES 1	6	-	6	5	-	5	-	-	-	11
EL 2	28	-	28	24	2	26	-	-	-	54
EL 1	70	3	73	54	27	81	-	-	-	154
APS 6	49	-	49	49	18	67	-	-	-	116
APS 5	18	-	18	9	3	12	-	-	-	30
APS 4	3	-	3	22	2	24	-	-	-	27
APS 3	-	-	-	-	1	1	-	-	-	1
APS 2	-	-	-	-	-	-	-	-	-	-
APS 1	-	-	-	-	-	-	-	-	-	-
Other	2	-	2	-	-	-	-	-	-	2
Total	179	3	182	164	53	217	-	-	-	399

Table A.11: Australian Public Service Act non-ongoing employees—previous report period (2017–18)
	Male			Female			Indeterminate			Total
	Full-time	Part-time	Total male	Full-time	Part-time	Total female	Full-time	Part-time	Total indeterminate
SES 3	-	-	-	-	-	-	-	-	-	-
SES 2	-	-	-	-	-	-	-	-	-	-
SES 1	-	-	-	-	-	-	-	-	-	-
EL 2	2	-	2	1	-	1	-	-	-	3
EL 1	3	-	3	6	2	8	-	-	-	11
APS 6	5	-	5	12	2	14	-	-	-	19
APS 5	-	-	-	2	1	3	-	-	-	3
APS 4	-	-	-	3	1	4	-	-	-	4
APS 3	-	-	-	-	-	-	-	-	-	-
APS 2	-	-	-	-	-	-	-	-	-	-
APS 1	-	-	-	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-	-	-	-
Total	10	-	10	24	6	30	-	-	-	40

Employment type by full-time and part-time status

Table A.12: Australian Public Service Act employees by full-time and part-time status—current report period (2018–19)
	Ongoing			Non-ongoing			Total
	Full-time	Part-time	Total ongoing	Full-time	Part-time	Total non-ongoing
SES 3	-	-	-	-	-	-	-
SES 2	4	-	4	-	-	-	4
SES 1	9	-	9	-	-	-	9
EL 2	58	4	62	1	-	1	63
EL 1	127	33	160	4	2	6	166
APS 6	97	22	119	12	2	14	133
APS 5	33	3	36	1	1	2	38
APS 4	19	3	22	3	-	3	25
APS 3	1	1	2	-	-	-	2
APS 2	-	-	-	-	-	-	-
APS 1	-	-	-	-	-	-	-
Other	6	-	6	-	-	-	6
Total	354	66	420	21	5	26	446

Table A.13: Australian Public Service Act Employees by full-time and part-time status—previous report period (2017–18)
	Ongoing			Non-ongoing			Total
	Full-time	Part-time	Total ongoing	Full-time	Part-time	Total non-ongoing
SES 3	-	-	-	-	-	-	-
SES 2	4	-	4	-	-	-	4
SES 1	11	-	11	-	-	-	11
EL 2	52	2	54	3	-	3	57
EL 1	124	30	154	9	2	11	165
APS 6	98	18	116	17	2	19	135
APS 5	27	3	30	2	1	3	33
APS 4	25	2	27	3	1	4	31
APS 3	-	1	1	-	-	-	1
APS 2	-	-	-	-	-	-	-
APS 1	-	-	-	-	-	-	-
Other	2	-	2	-	-	-	2
Total	343	56	399	34	6	40	439

Table A.14: Australian Public Service Act employment type by location—current reporting period (2018–19)
	Ongoing	Non-ongoing	Total
NSW	129	6	135
Qld	10	1	11
SA	-	-	-
Tas.	1	-	1
Vic.	154	10	164
WA	-	-	-
ACT	126	9	135
NT	-	-	-
Overseas	-	-	-
Total	420	26	446

Table A.15: Australian Public Service Act employment type by location—previous report period (2017—18)
	Ongoing	Non-ongoing	Total
NSW	145	19	164
Qld	10	1	11
SA	-	-	-
Tas.	1	-	1
Vic.	118	12	130
WA	-	-	-
ACT	125	8	133
NT	-	-	-
Overseas	-	-	-
Total	399	40	439

Table A.16: Australian Public Service Act Indigenous employment—current report period (2018–19)
	Total
Ongoing	3
Non-ongoing	-
Total	3

Table A.17: Australian Public Service Act Indigenous employment—previous report period (2017–18)
	Total
Ongoing	5
Non-ongoing	-
Total	5

Arrangements of SES and non-SES employees

Table A.18: Australian Public Service Act employment arrangements—current report period (2018–19)
	SES	Non-SES	Total
ACMA Enterprise Agreement 2017–2020	-	413	413
Individual flexibility arrangement	-	20	20
Section 24(1) Determination	13	-	13
Total	13	433	446

Salary ranges by classification level

Table A.19: Australian Public Service Act Employment salary ranges by classification level (minimum/maximum)—current report period (2018–19)
	Minimum salary ($)	Maximum salary ($)
SES 3	-	-
SES 2	277,153	284,653
SES 1	209,382	224,413
EL 2	120,283	145,631
EL 1	99,425	112,122
APS 6	81,826	85,918
APS 5	74,241	80,159
APS 4	66,629	72,425
APS 3	59,488	64,691
APS 2	52,347	57,743
APS 1	46,588	51,321
Other	-	-
Total	46,588	284,653

Appendix 3: Executive remuneration

Table A.20: Information about remuneration for Key Management Personnel
		Short-term benefits			Post-employment benefits	Other long-term benefits		Termination benefits	Total remuneration
Name	Position title	Base salary	Bonuses	Other benefits and allowances	Superannuation contributions	Long service leave	Other long-term benefits
Nerida O’Loughlin	Chair	490,948	-	-	70,544	12,077	-	-	573,569
Creina Chapman	Deputy Chair	375,438	-	7,738	55,303	9,506	-	-	447,986
Julie Inman Grant	eSafety Commissioner	335,302	-	-	33,464	7,963	-	-	376,728
Linda Caruso	General Manager	146,864	-	26,398	23,783	6,171	-	-	203,216
Jonquil Ritter	General Manager	116,074	-	33,438	21,954	6,171	-	-	177,637
Helen Owens	General Manager	213,820	-	53,254	39,515	6,612	-	-	313,201
Brendan Byrne	General Manager	252,849	-	26,322	40,650	6,171	-	-	325,992
Damian West	Former General Manager	5,552	-	540	-	76	-	-	6,169
Giles Tanner	Former General Manager	109,226	-	10,615	20,542	2,645	-	-	143,028
Jennifer McNeil	General Manager	139,964	-	16,548	25,558	6,171	-	-	188,241

Notes to Table A.20

Table A.20 includes officers in a substantive Key Management Personnel (KMP) role for any period during the financial year and officers acting in KMP roles for periods greater than three months. For these officers, the reported amounts reflect remuneration during these periods only.

Base salary includes:

wages
accrual of recreational leave entitlements.

Other benefits and allowances include:

motor vehicle allowances
allowances for higher duties
other allowances under the relevant staff agreements.

Long service leave includes the accrual of entitlements.

For Statutory Office Holders, the total remuneration reported in Table A.20 includes elements outside the Remuneration Tribunal determination, such as the accrual of recreational and long service leave.

Table A.21: Information about remuneration for key management personnel
		Short-term benefits			Post-employment benefits	Other long-term benefits		Termination benefits	Total remuneration
Total remuneration bands	Number of senior executives	Average base salary	Average bonuses	Average other benefits and allowances	Average superannuation contributions	Average long service leave	Average other long-term benefits	Average termination benefits	Average total remuneration
$0–$220,000	12	77,158	429	16,674	12,717	3,670	-	9,352	119,999
$220,001–$245,000	3	174,245	-	20,137	34,180	5,528	-	-	234,090
$245,001–$270,000	1	177,367	-	26,622	36,771	5,591	-	-	246,350
$270,001–$295,000	3	189,117	-	21,047	34,547	4,849	-	33,740	283,300

Notes to Table A.21

Table A.21 includes officers in a substantive SES role for any period during the financial year and officers acting in SES roles for periods greater than three months. For these officers, the reported amounts reflect remuneration during these periods only.

Base salary includes:

wages
accrual of recreational leave entitlements.

ACMA SES officers are not paid bonuses. The average bonus in the table above reflects a bonus paid to an EL2 officer while they were acting in an SES role in 2018–19. This bonus related to 2017–18 performance when this officer was a substantive EL2.

Other benefits and allowances includes:

motor vehicle allowances
allowances for higher duties
other allowances under the relevant staff agreements.

Long service leave includes the accrual of entitlements.

Appendix 4: Programs and content

The ACMA assess applications for the classification of children’s (C) and preschool (P) programs. Appendix 4 lists the children’s and preschool programs granted classifications.

Table A.22: Programs granted children’s or preschool classification, 2018–19
Program title	Style	Type	Origin	Applicant
Children's—C
Gamify (series 1, episodes 1–100)	Live action	Light entertainment—game show	Australia	Network Ten Pty Ltd
Get Arty (series 3, episodes 1–60)	Live action	Information	Australia	Seven Network (Operations) Limited
Get Clever (series 2, episodes 1–60)	Live action	Information	Australia	Seven Network (Operations) Limited
News of the Wild (series 1, episodes 101–137)	Live action	Light entertainment— magazine	Australia	Northern Pictures Pty Ltd
News of the Wild (series 2, episodes 1–71)	Live action	Light entertainment— magazine	Australia	Northern Pictures Pty Ltd
Scope (series 5, episodes 1–100)	Live action	Information— magazine	Australia	Network Ten Pty Ltd
Smashdown (series 1, episodes 1–150)	Live action	Light entertainment— game show	Australia	Nine Entertainment Co. Pty Ltd
Totally Wild (series 26, episodes 1–180)	Live action	Light entertainment— magazine	Australia	Network Ten Pty Ltd
ZooMoo (series 3, episodes 1–35)	Live action/ animation/ puppetry	Light entertainment— variety	New Zealand	Natural History New Zealand Ltd
Provisional—PRC
Cosmo Kids (series 1, episodes 1–13)	Animation	Drama	Australia	Galloping Films Pty Ltd
Space Nova (series 1, episodes 1–26)	Animation	Drama	Australia	SLR Productions Pty Ltd
Preschool—P
The Fo-Fo Figgily Show (series 1, episodes 1–25)	Live action/ animation/ puppetry	Variety	Australia	F3 Productions (Australia) Pty Ltd
Preschool—P—Renewal
Pipsqueaks (series 1, episodes 1–45)	Live action/puppetry	Variety	Australia	Beyond Entertainment Pty Limited
Surprises (series 1, episodes 1–30)	Live action	Variety	Australia	Ambience Entertainment Pty Limited
Surprises (series 2, episodes 1–45)	Live action	Variety	Australia	Ambience Entertainment Pty Limited
Australian children’s drama—CD
Drop Dead Weird (series 2, episodes 1–26	Live Action	Drama	Australia	Ambience Entertainment Pty Limited
Dumbotz (series 1, episodes 1–52)	Animation	Drama	Australia	Beyond Entertainment Pty Limited
Kitty is not a Cat (series 2, episodes 1–52)	Animation	Drama	Australia	Bogan Entertainment Solutions Pty Ltd
Maya the Bee: The Honey Games (Telemovie)	Animation	Drama	Australia	Studio B Animation Pty Ltd
Quimbo's Quest (series 1, episodes 1–26)	Animation	Drama	New Zealand	Quimbo's Quest Ltd
Random & Whacky (series 2, episodes 1–60)	Live action	Drama	Australia	Ambience Entertainment Pty Limited
Space Chickens in Space (series 1, episodes 1–52)	Animation	Drama	Australia	Brain Bender Pty Ltd

Table A.23: Children’s television consultants, 2018–19
Name	Expertise
Donna Andrews	Child development/production
Dina Browne	Production
Stephen Measday	Editing/scriptwriting
Rita Princi	Child development
Gina Roncoli	Production/scriptwriting

Appendix 5: Broadcasting investigations outcomes

The ACMA investigates broadcasters’ compliance with codes of practice, licence conditions and standards related to the BSA. Appendix 5 details investigation findings by category of broadcasting service.

Table A.24: ACMA investigations, 1 July 2018 to 30 June 2019
Investigation number	Station	Program or issue	Substance of complaint/matter	Outcome
Commercial television
Breach findings: 8
BI-363	Seven/Channel Seven Sydney Pty Limited	Sunrise	Accuracy and serious contempt on the basis of race in a segment about the adoption of Indigenous children and child abuse in Indigenous communities	Breach of clause 3.3.1 [accuracy] and clause 2.6.2 [intense dislike, serious contempt or severe ridicule on the basis of race]; no breach of clause 3.2.1 [material which may cause distress] of the Commercial Television Industry Code of Practice 2015.
BI-409	Seven/Channel Seven Brisbane Pty Limited	American Dad!	Classification—program was inappropriate for the time of broadcast	Breach of clause 2.1.1 [classification] of the Commercial Television Industry Code of Practice 2015 (revised in 2018).
BI-410	Seven/Channel Seven Brisbane Pty Limited	American Dad!	Classification—program was inappropriate for the time of broadcast	Breach of clause 2.1.1 [classification] of the Commercial Television Industry Code of Practice 2015 (revised in 2018).
BI-420*	Ten/Network Ten (Brisbane) Pty Ltd	Have You Been Paying Attention?	Captioning—quality of captioning service	Breach of subsection 130ZR(1) [basic rule about captioning]; subsection 130ZZA(4) [compliance with Captioning Quality Standard] and paragraph 7(1)(o) of Schedule 2 (licence condition) of the Broadcasting Services Act 1992
BI-421*	WIN Ten/Network Investments Pty Ltd	Have You Been Paying Attention?	Captioning—quality of captioning service	Breach of subsection 130ZR(1) [basic rule about captioning]; subsection 130ZZA(4) [compliance with Captioning Quality Standard] and paragraph 7(1)(o) of Schedule 2 (licence condition) of the Broadcasting Services Act 1992
BI-432	Seven/Channel Seven Melbourne Pty Ltd	Sunday Night	Accuracy and material not suitable for broadcast—in a segment titled African Gangs	Breach of clause 3.3.1 [accuracy] and no breach of clause 2.6.2 [material not suitable for broadcast] and of the Commercial Television Industry Code of Practice 2015 (revised 2018)
BI-433	WIN/Network Investments Pty Ltd	Ten Eyewitness News First at Five	Exercise care in selecting material for broadcast and material which may cause distress—in a news report about a bashing	Breach of clause 2.3.3 [exercise care in selecting material for broadcast] and clause 3.2.1 (a) [material which may cause distress] of the Commercial Television Industry Code of Practice 2015 (revised 2018)
BI-434	Seven/Channel Seven Melbourne Pty Ltd	Seven News and Sunday Night	Privacy—in two separate broadcasts focusing on bullying in schools and cyberbullying	Breach of section 3.5 [privacy] of the Commercial Television Industry Code of Practice 2015 (revised 2018)
No breach findings: 18*
BI-405	Seven/Channel Seven Melbourne Pty Ltd	Seven News	Misrepresentation of viewpoints and impartiality—in a news report on the findings of an Ombudsman investigation	No breach of clause 3.3.1 [misrepresentation of viewpoints] and 3.4.1 [impartiality] of the Commercial Television Industry Code of Practice 2015
BI-406	Nine/Queensland Television Ltd	Program promotion for Love Island Australia	Classification and scheduling—program promotion for an MA15+ classified reality television program	No breach of clause 2.1.1 [classification] of the Commercial Television Industry Code of Practice 2015 (revised 2018)
BI-414^	Ten/Network Ten (Melbourne) Pty Limited	MasterChef Australia	Captioning—no captions provided on a program broadcast between 6 am and midnight on commercial television primary channel	Breach of subsection 130ZR(1) [basic rule] of the Broadcasting Services Act 1992 disregarded as subsection 130ZUB(1) [disregarding breaches caused by significant, unforeseen technical difficulties] is applicable; no breach of paragraph 7(1)(o) [comply with Part 9D] of Schedule 2 to the Broadcasting Services Act 1992
BI-425	9Gem/Swan Television & Radio Broadcasters Pty Ltd	Non-program matter	Hourly limits—advertising on a commercial television multi-channel	No breach of clause 5.4.2 [hourly limits – multi channels] of the Commercial Television Industry Code of Practice 2015 (revised 2018)
BI-429	Nine/TCN Channel Nine Pty Ltd	Non-program matter	Audio levels and loudness—advertising on a commercial television channel	No breach of clause 5.7.2 [audio levels and loudness] of the Commercial Television Industry Code of Practice 2015
BI-431	Seven/Channel Seven Queensland Pty Limited	Seven News	Cause distress and complaint handling—in a news report about the Dreamworld tragedy	No breach of clause 3.2.1 [material which may cause distress] or clause 7.3.1 [respond to complaint within 30 working days] of the Commercial Television Industry Code of Practice 2015 (revised 2018)
BI-440^	Seven/Channel Seven Queensland Pty Ltd	Sunrise, The Morning Show, Morning News, The Daily Edition, Seven News at 4pm, 6pm Townsville News, 6:30pm replay of the 6pm Brisbane News and Weekend Sunrise.	Captioning—no captions provided on a program broadcast between 6 am and midnight on commercial television primary channel	Breach of subsection 130ZR(1) [basic rule] of the Broadcasting Services Act 1992 disregarded as subsection 130ZUB[1) [disregarding breaches caused by significant, unforeseen technical difficulties] is applicable; no breach of paragraph 7(1)(o) [licence condition to comply with Part 9D] of Schedule 2 to the Broadcasting Services Act 1992
BI-443	Seven/Channel Seven Adelaide Pty Limited	Commercial for cinema film Venom	Classification—of a commercial for an M classified film	The licensee’s non-compliance with clause 2.1.1 [classification] falls within the exception in clause 1.1.4(b) of the Commercial Television Industry Code of Practice 2015 (revised 2018)
BI-444	Prime 7/Prime Television (Southern) Pty Limited	Commercials for the cinema films Halloween and Hunter Killer	Classification and special care requirements for non-program material—commercials for MA15+ classified cinema films	Halloween commercial: The licensee’s non-compliance with clause 2.1.1 [classification] and 2.4.1 [special care requirements for non-program material] falls within the exception in clause 1.1.4(b) of the Commercial Television Industry Code of Practice 2015 (revised 2018) Hunter Killer commercial: No breach of clause 2.1.1 [classification] and no breach clause 2.4.1 [special care requirements for non-program material] of the Commercial Television Industry Code of Practice 2015 (revised 2018)
BI-445^	Seven/Channel Seven Sydney Pty Limited	Home and Away	Captioning—no captions provided on a program broadcast between 6 am and midnight on a commercial television primary channel	Breach of subsection 130ZR(1) [basic rule regarding captioning] of the Broadcasting Services Act 1992 disregarded as subsection 130ZUB(1) [disregarding breaches caused by significant, unforeseen technical difficulties] is applicable; no breach of paragraph 7(1)(o) [licence condition to comply with Part 9D] of Schedule 2 to the Broadcasting Services Act 1992.
BI-448	Nine/Queensland Television Ltd	Nine News	Privacy—in a news report about an armed robbery	No breach of clause 3.5.1 [privacy] of the Commercial Television Industry Code of Practice 2015 (revised 2018)
BI-456	Seven/ Channel Seven Melbourne Pty Ltd	Seven News	Accuracy and impartiality—in two news reports about a court case	No breach of clause 3.3.1 [present material facts accurately] and clause 3.4.1 [present news fairly and impartially] of the Commercial Television Industry Code of Practice 2015 (revised 2018)
BI-457^	One/Network Ten (Melbourne) Pty Ltd	Japanese Formula One Grand Prix	Tobacco advertising	No breach of paragraph 7(1)(a) [tobacco advertising] of Schedule to the Broadcasting Services Act 1992
BI-461	Seven/Channel Seven Sydney Pty Limited	Sunrise	Material not suitable for broadcast and accuracy—in a news report about Australia’s immigration quotas	No breach of clauses 2.6.2 [material not suitable for broadcast] or clause 3.3.1 [present material fact accurately] of the Commercial Television Industry Code of Practice 2015 (revised 2018)
BI-462	Ten/Network Ten (Sydney) Pty Limited	Territory Cops	Classification and material not suitable for broadcast—in a reality program about police in the Northern Territory	No breach of clause 2.1.1 [classification] and clause 2.6.2 [material not suitable for broadcast] of the Commercial Television Industry Code of Practice 2015 (revised in 2018)
BI-472^	NBN/NBN Pty Ltd	Election advertisements for candidates in the NSW state election	Political matter— broadcast of the correct required particulars	No breach of subclause 4(2) [identification of certain political matter] and paragraph 7(1)(j) [comply with subclause 4(2)] of Schedule 2 to the Broadcasting Services Act 1992
BI-482^	Seven/Channel Seven Sydney Pty Limited	My Kitchen Rules and Instant Hotel	Captioning—no captions provided on a program broadcast between 6 am and midnight on commercial television primary channel	Breach of subsection 130ZR(1) of Part 9D of Schedule 2 to the Broadcasting Services Act 1992 [captioning programs between 6 am and midnight on free-to-air primary television channels] to be disregarded as subsection 130UB(1) [disregarding breaches caused by significant, unforeseen technical difficulties] is applicable
BI-493^	Channel Seven Adelaide Pty Limited	AFL: Collingwood v Geelong	Captioning—no captions provided on a program broadcast between 6 am and midnight on commercial television primary channel	Breach of subsection 130ZR(1) of Part 9D of Schedule 2 to the Broadcasting Services Act 1992 [captioning programs between 6 am and midnight on free-to-air primary television channels] to be disregarded as subsection 130UB(1) [disregarding breaches caused by significant, unforeseen technical difficulties] is applicable
* Five of these investigations were captioning ‘disregarded breaches’ under subsection 130ZUB(1) of the BSA, which are those caused by significant, unforeseen technical difficulties. ^ Investigation against a licence condition, standard or provision of the Broadcasting Services Act 1992.
Completed, no finding: 6
BI-476	Prime Television (Southern) Pty Limited	For each licensee, multiple broadcasts between 15-17 March 2019	An ACMA own motion investigation into the perpetrator filmed footage of the Christchurch terrorist attack 15 March 2019	This investigation was completed without a finding being made. The ACMA’s consideration of the material broadcast formed part of a consolidated report that examined coverage of the Christchurch incident across Australian broadcast television platforms. A consolidated report on the outcome was published in July 2019.
BI-477	WIN Television NSW Pty Limited
BI-478	Network Ten (Sydney) Pty Limited
BI-479	TCN Channel Nine Pty Limited
BI-480	Channel Seven Sydney Pty Limited
BI-481	Southern Cross Television (Tnt9) Pty Limited
ABC Television
Breach findings: 2
BI-442	ABC/Australian Broadcasting Corporation	Catalyst (Feeding Australia: Foods of Tomorrow)	Accuracy and due impartiality—in a program about sustainable farming	Breach of standard 4.1 [due impartiality] and no breach of standard 2.1 [accuracy] or standard 2.2 [do not materially mislead] of the ABC Code of Practice 2011 (revised in 2016)
BI-446^	ABC/Australian Broadcasting Corporation	Joanna Lumley’s Silk Road Adventure	Captioning—no captions provided on a program broadcast between 6 am and midnight on national broadcaster primary channel	Breach of subsection 130ZR(1) [basic rule] of the Broadcasting Services Act 1992
No breach findings: 5
BI-402	ABC Comedy/Australian Broadcasting Corporation	Tonightly with Tom Ballard	Fair and honest dealing and harm and offence—in a comedy sketch about a political candidate	No breach of standard 5.1 [inform participants], standard 5.2 [refusal to participate], standard 7.1 [harm and offence must be justified] or standard 7.3 [appropriate classification] of the ABC Code of Practice 2011 (revised in 2016)
BI-407	ABC/Australian Broadcasting Corporation	Four Corners	Accuracy, corrections and clarifications, impartiality—in a report about Australians responding to climate change	No breach of standard 2.1 [accuracy], standard 2.2 [do not materially mislead] standard 3.1 [corrections and clarifications] or standard 4.1 [due impartiality] of the ABC Code of Practice 2011 (revised in 2016)
BI-411	ABC/Australian Broadcasting Corporation	ABC News	Accuracy and due impartiality—in a news report about the reintroduction of a school reading program	No breach of standard 2.1 [accuracy], standard 2.2 [do not materially mislead] or standard 4.1 [due impartiality] of the ABC Code of Practice 2011 (revised in 2016)
BI-428	ABC/Australian Broadcasting Corporation	7.30	Accuracy and impartiality—in an interview with the president of the Australian Council of Trade Unions (ACTU)	No breach of standard 2.1 [accuracy], standard 2.2 [do not materially mislead] or standard 4.1 [due impartiality] of the ABC Code of Practice 2011 (revised in 2016)
BI-451	ABC/Australian Broadcasting Corporation	Insiders	Harm and offence—in a segment discussing a proposed bill on religious freedoms	No breach of standard 7.1 [harm and offence] or standard 7.7 [condone or encourage prejudice] of the ABC Code of Practice 2011 (revised in 2016)
Completed, no finding: 1
BI-475	ABC/Australian Broadcasting Corporation	Multiple broadcasts between 15-17 March 2019	An ACMA own motion investigation into the perpetrator filmed footage of the Christchurch terrorist attack 15 March 2019	This investigation was completed without a finding being made. The ACMA’s consideration of the material broadcast formed part of a consolidated report that examined coverage of the Christchurch incident across Australian broadcast television platforms.
SBS television
Completed, no finding: 1
BI-474	SBS/Special Broadcasting Services	Multiple broadcasts between 15-17 March 2019	An ACMA own motion investigation into the perpetrator filmed footage of the Christchurch terrorist attack 15 March 2019	This investigation was completed without a finding being made. The ACMA’s consideration of the material broadcast formed part of a consolidated report that examined coverage of the Christchurch incident across Australian broadcast television platforms.
Subscription television
No breach findings: 2
BI-430	Sky New Live/Foxtel Cable Television Pty Limited	The Adam Giles Show	Provoke intense dislike, serious contempt on the grounds of national or ethnic origin or race, or religion—in a studio interview.	No breach of subclause 2.1(a) [provoke intense dislike, serious contempt on the grounds of national or ethnic origin or race, or religion] of the Subscription Broadcast Television Codes of Practice 2013 (revised in 2018)
BI-458^	Fox Sports/Foxtel Cable Television Pty Ltd	Japanese Formula One Grand Prix	Tobacco advertising	No breach of paragraph 10(1)(a) [tobacco advertising] of Schedule 2 to the Broadcasting Services Act 1992
^ Investigation against a licence condition, standard or provision of the Broadcasting Services Act 1992
Completed, no finding: 2
BI-473	Foxtel Cable Television Pty Limited	Multiple broadcasts between 15-17 March 2019 on Sky News Live	An ACMA own motion investigation into the perpetrator filmed footage of the Christchurch terrorist attack 15 March 2019	This investigation was completed without a finding being made. The ACMA’s consideration of the material broadcast formed part of a consolidated report that examined coverage of the Christchurch incident across Australian broadcast television platforms.
BI-497	Foxtel Cable Television Pty Limited	Multiple broadcasts between 15-17 March 2019 on TRT World
Open narrowcasting television
Breach findings: 1
BI-418	West TV/West TV Limited	RT World News	Accuracy and fairness and complaints handling—in an international news program	Breach of code 2.4 [respond to complaints within 60 days]; no finding on code 2.1 [accuracy and fairness] of the ASTRA Open Narrowcast Television Codes of Practice 2009
Commercial radio
Breach findings: 1
BI-441	2GB/Harbour Radio Pty Ltd	The Alan Jones Breakfast Show	Decency, and incite hatred against or serious contempt for because of race—in a discussion about the Liberal Party leadership spill.	Breach of 2.2 [decency] and no breach of 2.1.4 [incite hatred against or serious contempt for because of race] of the Commercial Radio Code of Practice 2017 (revised in 2018)
No breach findings: 1
BI-427	Triple M/Triple M Melbourne Pty Ltd	Holiday song by Green day	Decency—in relation to the song lyric ‘sieg heil’.	No breach of 2.2 [decency] of the Commercial Radio Code of Practice 2017 (revised in 2018)
ABC radio
No breach findings: 1
BI-426	ABC/Australian Broadcasting Corporation	Talkfest	Impartiality—in a radio broadcast discussing Australia’s population	No breach of standard 4.2 [diversity of perspectives] and standard 4.5 [unduly favour one perspective] of the ABC Code of Practice 2011 (revised in 2016)
Community radio
Breach findings: 12
BI-359^	Bayside Community Radio Association Inc	Licence condition matter Code matter	Complaint about a community broadcaster operating the service as part of a profit-making enterprise and that the licensee broadcast material that caused distress and which did not meet community standards	Breach of subclause 9(2)(c)(ii) of Schedule 2 to the Broadcasting Services Act 1992 [community participation in the selection of programs] No breach of subclause 9(2)(e) of Schedule 2 to the Broadcasting Services Act 1992 [operating the service as part of a profit-making enterprise] No breach of clause 3.2 of the Community Radio Broadcasting Codes of Practice 2008 [potential for distress, meeting prevailing community standards]
BI-416^	The University of Newcastle	Licence condition matter	Complaint that during the programs Morning and Sunday Sunrise the licensee exceeded the time limit for sponsorship announcements	Breach of paragraph 9(3)(b) of Schedule 2 to the Broadcasting Services Act 1992 [will not exceed five minutes per hour of sponsorship announcements]
BI-417^	The University of Newcastle	Licence condition matter	Complaint that during the programs Morning and Sunday Sunrise the licensee exceeded the time limit for sponsorship announcements	Breach of paragraph 9(3)(b) of Schedule 2 to the Broadcasting Services Act 1992 [will not exceed five minutes per hour of sponsorship announcements]
BI-422^	Sunraysia Community Radio Association Inc	Licence condition matter	Complaint that a community broadcaster was not encouraging community participation in the selection of programs	Breach of subclause 9(2)(c)(ii) of Schedule 2 to the Broadcasting Services Act 1992 [community participation in the selection of programs]
BI-437^	Port Stephens FM Radio Inc	Licence condition matter	Complaint that a community broadcaster was not encouraging community participation in the selection of programs	Breach of subclause 9(2)(c)(ii) of Schedule 2 to the Broadcasting Services Act 1992 [community participation in the selection of programs]
BI-438^	Tasman Community Broadcasters Association Inc	Licence condition matter Code matter	Complaint that a community broadcaster did not encourage participation in the operation of its service and did not have all of the policies required by the Community Broadcasting Codes of Practice 2008	Breach of clause 2.1 of the Community Broadcasting Codes of Practice 2008 [community participation policy] Breach of clause 6.1 of the Community Broadcasting Codes of Practice 2008 [sponsorship policy] No breach of subclause 9(2)(c)(i) of Schedule 2 to the Broadcasting Services Act 1992 [encourage community participation in the operations of the service]
BI-447^	Yarra Valley FM Inc	Licence condition matter	Complaint about a community broadcaster providing of political matter without required particulars and broadcast of election material during blackout period. Complaint about a community licensee broadcasting advertisements and exceeding the sponsorship limit	Breach of subclause 4(2) of Schedule 2 to the Broadcasting Services Act 1992 [licensee must announce required particulars] Breach of subclause 3A(2) of Schedule 2 to the Broadcasting Services Act 1992 [licensee must not broadcast election advertisements during the blackout period] No breach of breach of subclause 9(1)(b) of Schedule 2 to the Broadcasting Services Act 1992 [will not broadcast advertisements] No breach of subclause 9(3)(b) of Schedule 2 to the Broadcasting Services Act 1992 [will not exceed five minutes per hour of sponsorship announcements]
BI-452^	Tweed Coast Community Radio Inc	Licence condition matter	Complaint about a community broadcaster not providing the service for community purposes.	Breach of subclause 9(2)(d) of Schedule 2 to the Broadcasting Services Act 1992 [providing the service for community purposes]
BI-453^	Peedac Pty Ltd	Licence condition matter	Complaint that a community broadcaster was not encouraging participation in the operations of the service	Breach of subclause 9(2)(c)(i) of Schedule 2 to the Broadcasting Services Act 1992 [encourage community participation in the operations of the service]
BI-455^	Port Stephens FM Radio Inc	Licence condition matter	Complaint about a community licensee broadcasting advertisements and exceeding the sponsorship limit	Breach of subclause 9(1)(b) of Schedule 2 to the Broadcasting Services Act 1992 [will not broadcast advertisements] No breach of subclause 9(3)(b) of Schedule 2 to the Broadcasting Services Act 1992 [will not exceed five minutes per hour of sponsorship announcements]
BI-459^	Tatiara Community FM Broadcasters Inc	Licence condition matter	Complaint about a community licensee broadcasting advertisement	Breach of subclause 9(1)(b) of Schedule 2 to the Broadcasting Services Act 1992 [will not broadcast advertisements]
BI-463^	Yarra Valley FM Inc	Licence condition matter	Complaint about a community licensee exceeding the sponsorship limit	Breach of subclause 9(3)(b) of Schedule 2 to the Broadcasting Services Act 1992 [will not exceed five minutes per hour of sponsorship announcements]
^ Investigation against a licence condition, standard or provision of the Broadcasting Services Act 1992
No breach findings: 4
BI-436^	Sunshine FM Radio Association Inc	Licence condition matter	Complaint about a community licensee exceeding the sponsorship limit	No breach of subclause 9(3)(b) of Schedule 2 to the Broadcasting Services Act 1992 [will not exceed 5 minutes per hour of sponsorship announcements]
BI-449^	Clarence Valley Christian Broadcasters Inc	Licence condition matter	Complaint about a community broadcaster not representing the community interest, not encouraging participation in the operations of the service and not providing the service for community purposes	No breach of subclause 9(2)(b) of Schedule 2 to the Broadcasting Services Act 1992 [representing community interest] No breach of subclause 9(2)(c)(i) of Schedule 2 to the Broadcasting Services Act 1992 [encourage community participation in the operations of the service] No breach of subclause 9(2)(d) of Schedule 2 to the Broadcasting Services Act 1992 [providing the service for community purposes]
BI-470^	Memphis Mayhem FM Radio Inc	Licence condition matter	Complaint about a community broadcaster not providing the service for community purposes	No breach subclause 9(2)(d) of Schedule 2 to the Broadcasting Services Act 1992 [providing the service for community purposes]
BI-490^	Fresh Broadcasters Inc	Licence condition matter	Complaint about a community licensee broadcasting a tobacco advertisement	No breach subclause 9(1)(a) of Schedule 2 to the Broadcasting Services Act 1992 [licensee will not broadcast a tobacco advertisement]
^Investigation against a licence condition, standard or provision of the Broadcasting Services Act 1992.
Open narrowcasting radio
No breach findings: 2
BI-412^	Air FM/Futrends Pty Ltd	General programming	Categories of broadcasting service—providing programs of broad appeal on a narrowcasting service	No breach of section 18 [definition of narrowcasting services] and section 133 [providing a commercial radio service without a licence] of the Broadcasting Services Act 1992
BI-413^	Vintage FM/W & A Willmington Pty Ltd	General programming	Categories of broadcasting service—providing programs of broad appeal on a narrowcasting service	No breach of section 18 [definition of narrowcasting services] and section 133 [providing a commercial radio service without a licence] of the Broadcasting Services Act 1992
^Investigation against a licence condition, standard or provision of the Broadcasting Services Act 1992.

null

Appendix 6: Telecommunications consumer protection compliance and enforcement outcomes

Table A.25 includes information related to the ACMA’s requirement under paragraphs 57(d)
and 57(e) of the ACMA Act to report on Part 6 of the Telecommunications Act.

Table A.25: ACMA formal warnings, directions and infringement notices, 1 July 2018 to 30 June 2019
Entity	Regulation	Subject matter	Outcome
Air Networks Pty Ltd	Telecommunications (Consumer Protection and Service Standards) Act 1999 (TCPSS Act)	Section 128: Failure to join the TIO scheme	Remedial direction
Moove Mobile Pty Ltd	TCPSS Act	Section 128: Failure to join the TIO scheme	Remedial direction
Telstra Corporation Limited	Carrier Licence Conditions (Telstra Corporation Limited) Declaration 1997	Paragraph 19(2)(b): Failure to implement arrangements for maximising service continuity to priority assistance customers.	Remedial direction
Telstra Corporation Limited	C628:2015 Telecommunications Consumer Protection Code (TCP Code)	Chapter 4: Consumer, Sales, Service and Contracts Clause 4.1.3 (meeting consumer needs) Clause 4.1.3(d) (different needs)	Formal warning
SingTel Optus Pty Limited	TCP Code		Formal warning
Vodafone Hutchinson Australia Pty Ltd	TCP Code		Formal warning
TPG Internet Pty Limited	Telecommunications Act	Clause 19 of Schedule 2: Priority assistance	Formal warning
Dodo Services Pty Ltd	Telecommunications Act		Formal warning
MyRepublic Pty Ltd	Telecommunications Act		Formal warning
Southern Phone Company Ltd	Telecommunications Act		Formal warning
Foxtel Management Pty Ltd	Telecommunications Act		Formal warning
Spintel Pty Ltd	Telecommunications Act	Clause 19 of Schedule 2: Priority assistance	Formal warning
Exetel Pty Ltd	Telecommunications Act		Formal warning
Aussie Broadband Pty Ltd	Telecommunications Act		Formal warning
Skymesh Pty Ltd	Telecommunications Act		Formal warning
Australian Private Networks trading as Activ8me	Telecommunications Act		Formal warning
V4 Telecom Pty Ltd	Telecommunications Act		Formal warning
Red Telecom Pty Ltd	TCP Code	Chapter 9: Code Compliance and Monitoring Clause 9.1(registration with Communications Compliance for code compliance and monitoring Clause 9.4 (providing compliance statements to Communications Alliance)	Formal warning
MyRepublic Pty Ltd	TCP Code		Formal warning
Lycamobile Pty Ltd	TCP Code	Chapter 9: Code Compliance and Monitoring Clause 9.4 (providing compliance statements to Communications Alliance)	Infringement notice
Lycamobile Pty Ltd	Telecommunications Act	Failure to comply with a direction under section 121 of the Act
Vocal Channels Pty Ltd	TCP Code	Chapter 9: Code Compliance and Monitoring Clause 9.1(registration with Communications Compliance for code compliance and monitoring Clause 9.4 (providing compliance statements to Communications Alliance)	Direction to comply
Digital Technologies & Telecommunications Pty Limited	TCP Code	Chapter 9: Code Compliance and Monitoring Clause 9.1(registration with Communications Compliance for code compliance and monitoring Clause 9.4 (providing compliance statements to Communications Alliance) Chapter 6: Credit and Debt Management Clause 6.11 (financial hardship policy)	Direction to comply
Peak Connect Pty Ltd	TCP Code	Chapter 9: Code Compliance and Monitoring Clause 9.1(registration with Communications Compliance for code compliance and monitoring Clause 9.4 (providing compliance statements to Communications Alliance)	Formal warning
ACN Pacific Pty Ltd	Telecommunications (Consumer Complaints Handling) Industry Standard 2018 (Complaints Standard)	Section 7 of the Complaints Standard, requiring carriage service providers to have in place a complaints handling process that includes the minimum requirements for consumer complaints handling.	Formal warning
Amnet Broadband Pty Ltd	Complaints Standard		Formal warning
Astron Communication & Information Services Pty Ltd	Complaints Standard		Formal warning
Aussie Broadband Pty Ltd	Complaints Standard		Formal warning
Australian Phone and Internet Pty Ltd	Complaints Standard		Formal warning
Australian Private Networks Pty Ltd	Complaints Standard		Formal warning
Bvivid Pty Ltd	Complaints Standard		Formal warning
Engin Pty Ltd	Complaints Standard		Formal warning
Exetel Pty Ltd	Complaints Standard		Formal warning
Foxtel Management Pty Ltd	Complaints Standard		Formal warning
Fuzenet Pty Ltd	Complaints Standard		Formal warning
Intelico Pty Ltd	Complaints Standard		Formal warning
Internode Pty Ltd	Complaints Standard	Section 7 of the Complaints Standard, requiring carriage service providers to have in place a complaints handling process that includes the minimum requirements for consumer complaints handling.	Formal warning
My Net Fone Pty Ltd	Complaints Standard		Formal warning
Spintel Pty Ltd	Complaints Standard		Formal warning
Tangerine Telecom Pty Limited	Complaints Standard		Formal warning
Vividwireless Pty Ltd	Complaints Standard		Formal warning
Westnet Pty Ltd	Complaints Standard		Formal warning
Dodo Services Pty Ltd	Complaints Standard		Formal warning
iiNet Ltd	Complaints Standard		Formal warning
M2 Commander Pty Ltd	Complaints Standard		Formal warning
MyRepublic Pty Ltd	Complaints Standard		Formal warning
Singtel Optus Pty Ltd	Complaints Standard		Formal warning
Primus Telecommunications Pty Limited	Complaints Standard		Formal warning
Telstra Corporation Limited	Complaints Standard		Formal warning
TPG Internet Pty Ltd	Complaints Standard		Formal warning
Vodafone Hutchison Australia Pty Limited	Complaints Standard		Formal warning
V4 Telecom Pty Ltd	Complaints Standard	Sections 7, 11, 12, 13, 14, 15, 20 and 21 of the Complaints Standard, requiring carriage service providers to meet requirements related to complaints handling.	Formal warning under the Complaints Standard
V4 Telecom Pty Ltd	TCP Code	Chapter 7 of the TCP Code concerns the transfer of services between suppliers under various circumstances.	Direction to comply
Australia Broadband Pty Ltd	Complaints Standard	Section 7 of the Complaints Standard, requiring carriage service providers to have in place a complaints handling process that includes the minimum requirements for consumer complaints handling.	Remedial direction requiring the carriage service provider to establish a written complaints handling process that is complaint with the Complaints Standard.
Simply NBN Pty Ltd	Complaints Standard		Remedial direction requiring the carriage service provider to establish a written complaints handling process that is complaint with the Complaints Standard.
Oz Talk Communications Pty Ltd	Complaints Standard		Remedial direction requiring the carriage service provider to establish a written complaints handling process that is complaint with the Complaints Standard.
Flip TV Pty Ltd	Complaints Standard		Remedial direction requiring the carriage service provider to establish a written complaints handling process that is complaint with the Complaints Standard.
Flip TV Pty Ltd	Telecommunications (NBN Consumer Information) Industry Standard 2018 (Consumer Information Standard)	Section 7—Key Facts Sheets meeting minimum requirements must be made available for NBN consumer plans Section 11—Minimum information requirements for advertising material about NBN consumer plans	Infringement notice
Mate Communicate Pty Ltd	Consumer Information Standard		Infringement notice
Business Service Brokers Pty Ltd	Consumer Information Standard		Infringement notice
Australian Private Networks Pty Ltd	Consumer Information Standard		Infringement notice
Simply NBN Pty Ltd	Consumer Information Standard		Infringement notice
My Net Fone Australia Pty Ltd	Consumer Information Standard		Infringement notice
Aussie Broadband Pty Ltd	Consumer Information Standard	Section 7—Key Facts Sheets meeting minimum requirements must be made available for NBN consumer plans Section 11—Minimum information requirements for advertising material about NBN consumer plans	Infringement notice
PIPE Networks Pty Limited	C564:2011 Mobile Phone Base Station Deployment Code (Deployment Code)	Clause 6.4.1(a) (information about the proposed location) Clause 6.4.5(a) (having a website that includes the address of the proposed site) Clause 6.7.3(d) (to prepare a report for the local Council that includes the likely dates for commencement of construction) Clause 6.7.5(a) (to give the report to the council before commencement of the works) Clause 6.7.5(b) (to update the website where construction is intended)	Direction (to comply with clause 5.2 of the 2018 Deployment Code)
Telstra Corporation Limited	Deployment Code	Clause 6.2.6 (fully complying with the consultation plan by contacting persons residing in the immediate vicinity of the facility). Clause 6.4.4 (sending an enveloped letter containing the information in clause 6.4.1 of the Deployment Code 2011 to all Interested and Affected Parties). Clause 11.3.1 (acknowledging a complaint in writing within 10 business days of the receipt of the complaint).	Formal warning
Telstra Corporation Limited	Telecommunications (Emergency Call Service) Determination 2009	Section 22 failing to ensure emergency calls made using emergency telephone services it supplies were carried to the relevant termination point.	Enforceable undertaking

Appendix 7: Disclosures of information

Customer information provided to telecommunications carriers and CSPs is protected under Part 13 of the Telecommunications Act. Carriers and CSPs are prohibited from disclosing that information to other parties—except in limited circumstances—and are required to report specific disclosures to the ACMA under section 308 of the Telecommunications Act.

The ACMA is required under paragraph 57(f) of the ACMA Act to include in its annual report information on disclosures of customer information made by carriers and CSPs during the reporting year. The disclosures made under Part 13 of the Telecommunications Act by carriers and CSPs are included in reports to the ACMA under section 308 and are set out in Table A.26 below for 2018–19.

Table A.26: Disclosures made under Part 13 of the Telecommunications Act—by carriers and CSPs
Reason for disclosure	(Sub)section	Number of disclosures, 2018–19
Under the Telecommunications Act
Authorised by or under law	280	8,432
Made as a witness under summons	281	86
To assist the ACMA	284(1)	744
To assist the eSafety Commissioner	284(1A)	0
To assist the ACCC	284(2)	94
To assist the TIO	284(3)	244,876
Calls to emergency service number	286	44,591
To avert a threat to a person’s life or health	287	18,842
Communications for maritime purposes	288	2
With the knowledge or consent of the person concerned	289	1,802,706
In circumstances prescribed in the Telecommunications Regulations 2001	292	0
Under the Telecommunications (Interception and Access Act) 1979
Voluntary disclosure	177	101
Authorisations for access to existing information or documents—enforcement of the criminal law	178	508,386
Authorisations for access to existing information or documents—locating missing persons	178A	2,269
Authorisations for access to existing information or documents—enforcement of a law imposing pecuniary penalty or protection of the public revenue	179	1,321
Authorisations for access to prospective information or documents	180	143,466
Enforcement of the criminal law of a foreign country (existing information)	180A	35
Enforcement of the criminal law of a foreign country (prospective information)	180B	10
Total		2,775,961

Source: Carriers and carriage service providers.

Part 13 of the Telecommunications Act allows information contained in the IPND to be disclosed for the testing and operation of telephone-based emergency warning systems by state and territory governments. The number and type of disclosures made under subsections 295V(1) or 295V(2) of the Telecommunications Act in 2018–19, as reported to the ACMA under section 295ZC of the Telecommunications Act, are set out in Table A.27.

Table A.27: Disclosures made under Part 13 of the Telecommunications Act—by emergency management persons (EMP) for telephone-based emergency warning systems
Reason for disclosure	(Sub)section of Act	Number of disclosures, 2018–19
Likely emergency	295V(1)	0
Actual emergency	295V(2)	13,628
Total		13,628

Appendix 8: Lawful disruption of access to online services by government agencies

If an Australian Government agency relies on subsection 313(3) of the Telecommunications Act to request internet service providers disrupt access to certain online services, they are required to follow the Guidelines for the use of section 313(3) of the Telecommunications Act 1997 by government agencies for the lawful disruption of access to online services. State and territory agencies are also encouraged to follow the guidelines. Agencies are advised to limit the use of subsection 313(3) in disrupting services to cases involving serious criminal or civil offences, or threats to national security.

The guidelines require agencies to report to the ACMA on the use of subsection 313(3) to disrupt online services and for this statistical information to be included in the ACMA’s annual report.

No Commonwealth, state or territory government agency reported that it had used subsection 313(3) of the Telecommunications Act to disrupt access to online services during the reporting period. This is reflected in tables A.28 and A.29 below.

Table A.28: Requests to disrupt online services under section 313(3) of the Telecommunications Act—by agencies
Reason for requests to disrupt services under section 313(3)	(Sub)section	Number of requests, 2018–19
Enforcing the criminal law and laws imposing pecuniary penalties	313(3)(c)	0
Assisting the enforcement of the criminal laws in force in a foreign country	313(3)(ca)	0
Assisting the investigation and prosecution of: (i) crimes within the jurisdiction of the ICC (within the meaning of the International Criminal Court Act 2002) (ii) Tribunal offences (within the meaning of the International War Crimes Tribunals Act 1995)	313(3)(cb)	0
Protecting the public revenue	313(3)(d)	0
Safeguarding national security	313(3)(e)	0
Total number of disruption requests		0

Source: Government agencies.

Table A.29: Online services blocked under section 313(3) of the Telecommunications Act— by agencies
Reason for online services blocked under section 313(3)	(Sub)section	Number of services blocked 2018–19
Enforcing the criminal law and laws imposing pecuniary penalties	313(3)(c)	0
Assisting the enforcement of the criminal laws in force in a foreign country	313(3)(ca)	0
Assisting the investigation and prosecution of: (i) crimes within the jurisdiction of the ICC (within the meaning of the International Criminal Court Act 2002 ); and (ii) Tribunal offences (within the meaning of the International War Crimes Tribunals Act 1995);	313(3)(cb)	0
Protecting the public revenue	313(3)(d)	0
Safeguarding national security	313(3)(e)	0
Total number of online services blocked		0

Source: Government agencies.

Appendix 9: Regional and Small Publishers Innovation Fund

The following information addresses the ACMA’s requirement under section 205ZL of the BSA (since September 2018) to report on information about the recipients of grants in accordance with section 46 of the PGPA Act.

Table A.30: Information on grants awarded by the ACMA during 2018–19
Recipient name	Amount (excl. GST)	Purpose of grant
Ace Radio Broadcasters Pty Ltd	$50,000.00	To design and develop a new website for the online publication.
Agenda Media Pty Ltd	$163,636.37	To launch a series of five weekly email newsletters segmented to audiences who have opted-in to receive news across different industries including agriculture, sport, health, STEM and small business.
Alexandra Newspapers Pty Ltd	$18,181.82	To develop and expand the publisher’s existing digital media by adding the capacity to produce and release a weekly podcast. Develop social media to allow video reporting of features to their website and Facebook page.
Central West Media Pty Ltd	$45,454.55	To assist the publishers with their Digital Community Content Project towards the backend automation development and website development.
Elliott Newspaper Group Pty Ltd	$342,000.00	To purchase a new content management system package and develop new websites for their publications.
McPherson Newspapers Pty Ltd	$220,780.00	To create new digital efficiencies through the installation of new technology solutions.
Mildura Weekly Pty Ltd	$45,454.55	To create and produce daily video podcast interviews with people of interest in the local community.
Nascon Media Pty Ltd	$34,545.45	To develop a digital online platform to provide news and other information on developments in agricultural technology (fitting into the existing suite of agricultural news websites).
North East Media Pty Ltd	$18,181.82	To engage a media consultant to provide digital marketing training to the advertising sales team and facilitate a full digital workshop for the publisher’s current and prospective new advertisers.
North East Media Pty Ltd	$26,441.82	To develop an integration cloud-based software as a service, tailored specifically for the organisation’s needs and workflows.
Numurkah Leader Unit Trust	$80,000.00	To purchase a specialised newspaper content management system with paywall and advertising integration data.
Private Media Operations Pty Ltd	$414,845.45	To develop a new professional network module to the existing digital platform to be available to members.
Private Media Operations Pty Ltd	$362,727.28	To create a customer engagement and distribution platform.
Solstice Media Pty Ltd	$40,000.00	To develop and implement a structured, targeted membership and donation strategy.
Surf Coast News Australia Pty Ltd	$275,300.00	To create and develop a new website to complement the publisher’s existing print edition.
The Huon Newspaper Company Pty Ltd	$99,469.09	To launch a project aimed at digitising and increasing traditional news content to reach a broader audience.
The Irish Exile Pty Ltd	$68,181.82	To innovate the publication’s digital presence by upgrading its technological equipment and software, expanding its publication of digital content and improve digital audience engagement.
The North Western Courier Pty Ltd	$249,727.27	To develop its digital and interactive online presence. Create and update its current digital online publication.
The Saturday Paper Pty Ltd	$9,720.00	To engage a specialist third party to undertake a review of the existing customer relationship management solution and internal customer management processes.
The Saturday Paper Pty Ltd	$16,000.00	To design and implement pilot initiatives to improve user engagement and explore ways to better interact with readers and the wider community.
The Saturday Paper Pty Ltd	$140,000.00	To build a digital media studio at the publisher’s headquarters to produce and publish video and audio content, including podcasts.
The Trustee for Creighton Family Trust	$172,000.00	To purchase a newsroom content management system with paywall and ad management integration for the applicant’s website to complement the existing newspaper.
The Trustee for Ian Thomas Family Trust	$35,909.09	To develop an email engagement platform to consolidate email services and publishing platform and provide a single integrated interface for producing and managing email alerts for content and breaking news.
The Trustee for Parkes-Brown Family Trust	$18,181.82	To commission a company via tender to conduct market research to gain an objective assessment of the publication’s news content.
The Trustee for the Paton Family Trust	$41,754.00	To create a scoping study to develop concepts, determine key business drivers, and potential opportunities for a viable proposal project.
Warracknabeal Herald Pty Ltd	$115,592.32	To install new digital newsroom technology and upgrade computers and AV equipment.
Warragul Regional Newspapers Pty Ltd	$99,228.00	To launch a digital innovation project aimed at improving the publisher’s digital channels.
Western District Newspapers Pty Ltd	$221,315.36	To purchase a content management system specialised for digital newsroom publishing, with in-built ad management capabilities and paywall technology.
Total	$3,424,627.98

Advice to the ACMA by the Advisory Committee

The following information addresses the ACMA’s requirement, under paragraph 205ZL(d) of the Broadcasting Services Act 1992, to report on any advice given during the financial year to the ACMA by the Advisory Committee constituted by the then Minister for Communications and the Arts under section 205ZK of that Act. The ACMA had regard to advice from the Advisory Committee reported in this section when deciding to award the 28 grants listed in Table A.30.

Table A.31: Innovation Fund Advisory Committee members
Name	Organisation
Megan Brownlow (Chair)	PricewaterhouseCoopers
Louisa Graham	Walkley Foundation
Anna Reynolds	Australian Press Council
John Angilley	Independent Pricing and Regulatory Tribunal, Expert nominee of Country Press Australia
Professor Peter Fray	University of Technology Sydney
Michael Malone	Superloop, NBN Co, SWM

The Advisory Committee reviewed 84 applications and recommended a shortlist of 29 applicants in round one of the Regional and Small Publishers Innovation Fund. The total recommended amount of $3.54 million was split between metropolitan and regional areas, as outlined in the Table A.32.

Table A.32: Summary of recommended amounts—metro/regional breakdown
	Amount	Percentage
Metro total	$1,358,050.00	38.36%
Regional total	$2,182,621.90	61.64%
Total	$3,540,671.90*	100.00%

* This figure represents the aggregate amount of grant funding recommended by the Advisory Committee for the 29 shortlisted grant applications. The total of $3,424,627.98 represents the actual amount of grant funding for the 28 successful grant applications.

*This figure represents the aggregate amount of grant funding recommended by the Advisory Committee for the 29 shortlisted grant applications. The total of $3,424,627.98 represents the actual amount of grant funding for the 28 successful grant applications.

In considering the 84 applications, the Advisory Committee:

considered the overall quality of the applications to be low and recommended only $3,540,672 of the available $16 million to be allocated
was favourable to innovative proposals tied to a clearly identified market need that built on areas of expertise
looked unfavourably on applications lacking a market need or expertise, with unsustainable business models, and without valid costing or budget details
recommended changes to Innovation Fund guidelines to increase clarity for future applicants
provided additional guidance for future applicants
observed that to allocate funding to projects unlikely to succeed or that did not align with the objectives of the Innovation Fund would be irresponsible
took the view that many applicants lacked experience in making grant requests and misunderstood the objectives of the Innovation Fund.

Recommendations to the ACMA

Noting that there would be further funding rounds, the Advisory Committee recommended adjusting the application form to include:

requirements for quotes on costings
a demonstration of market demand for the proposal
data on the current size of the applicant’s business
a desired outcome if the application is successful—for example, increase in business size and audience
a reworking of the ‘efficient/effective’ section, which caused confusion.

The Advisory Committee considered a simple SWOT (strengths, weaknesses, opportunities and threats) analysis might be a useful framework for future applications, along with additional support tools. It also recommended that eligibility be extended to not-for-profit organisations.

Recommendations for future applicants

The Advisory Committee recommended that the following advice be provided to applicants:

Consider the proven market demand for your proposal.
Weigh up your core competencies and assets and explain how your proposal leverages them.
Consider taking an iterative approach by seeking funding in stages.
Do not guesstimate the cost of your proposal—seek quotes and attach them.
Use data, robustly collected, where possible.
Look at other publisher models for inspiration and reference these.
Understand that ‘innovation’ is a method of adapting to meet new requirements of a changing audience and media landscape. It should be practical.
Read the conditions carefully.

Appendix 10: Advertising expenditure and market research

This appendix contains information for both the ACMA and eSafety.

Advertising

During the reporting period, advertising was placed for a range of purposes, including public notices, legal notices, job vacancies and small-scale campaigns targeted to both consumer and industry audiences.

During 2018–19 the ACMA or eSafety did not undertake any advertising campaigns with expenditure in excess of $250,000.

Expenditure on advertising in 2018–19 was $175,760 (see Table A.33).

Table A.33: Expenditure on media advertising organisations, 2018–19
Organisation name	Purpose	Amount of payment (including GST)
Mitchell and Partners	Public notices and general advertising	$28,887
Universal McCann	Public notices and general advertising	$116,152
Civic Media	General advertising	$19,415
Department of Health and Human Services Victoria	General advertising	$7,956
Be Visual Company	General advertising	$930
Graduate Careers Australia	General advertising	$2,420
Total		$175,760

Market research

Table A.34: Expenditure on market research organisations, 2018–19
Organisation name	Purpose	Amount of payment (incl. GST)
Colmar Brunton	NBN consumer experience research	$65,799
Social Research Centre	ACMA Annual Consumer Survey	$141,022
Woolcott Research & Engagement	Customer Service Centre Survey 2018	$13,750
Social Research Centre	Qualitative research on adults who exhibit image-based abuse behaviour	$68,978
Social Research Centre	Indigenous and eSafety research	$32,463
Whereto Research	National survey on parental attitudes to online safety	$163,350
Engine Asia Pacific	Telecommunications consumer experience research	$87,410
Plum Consulting London LLP	Spectrum allocations practices research	$59,250
University of Technology Sydney	News literature review	$90,815
Woolcott Research & Engagement	Customer Service Centre Satisfaction Survey	$20,625
Aetha Consulting Limited	Research on national positions and developments in 26 GHz band	$8,500
Clarity Strategic Research	Focus group research on older Australians for Be Connected	$26,400
Queensland University of Technology	Online safety education—best practice framework	$8,800
Student Edge Pty Ltd	Safety by Design youth consultation	$21,450
Whereto Research	Qualitative research on online safety of young people	$42,900
Whereto Research	Understanding experiences and support needs of frontline workers	$87,560
Total		$939,072

Appendix 11: Data reported by regulated entities

Data about control of media assets

On 1 March 2019, the ACMA published a new Register of Foreign Owners of Media Assets with information about foreign stakeholders and their interests in Australian media assets. This register was established under the Broadcasting Legislation Amendment (Foreign Media Ownership, Community Radio and Other Measures) Act 2018, which commenced in September 2018. This Act has new notification requirements for foreign persons with interests in Australian media companies.

Foreign persons also have an ongoing obligation to notify the ACMA if they become, or cease to be, a foreign stakeholder. Foreign stakeholders have further annual reporting obligations.

Notifications by foreign stakeholders

During the reporting period, the ACMA received 222 foreign stakeholder notifications in relation to 92 foreign stakeholders.

Notifications of changes in control

We received notifications about nine events that affected the control of media
operations including:

five commercial television broadcasting licences
10 commercial radio broadcasting licences
18 associated newspapers.

Licensees, publishers and persons assuming control are obliged to notify the ACMA of changes in control of regulated media assets—namely, commercial radio broadcasting licences, commercial television broadcasting licences and associated newspapers.

We updated our public register with these new notifications, as well as our public database of regulated media assets and their controllers.

All notifications lodged with us in the reporting period for change-of-control events were processed within the statutory time frames.

During the reporting period, we did not receive any applications under section 67 of the Broadcasting Services Act 1992 (BSA) for prior approval of temporary breaches of the statutory control rules, or under section 61AJ of the BSA for unacceptable media diversity situations.

Register of licensed interactive wagering services

In raising awareness of Australian gambling laws to help minimise the supply and use of illegal interactive gambling services, we are required under the Interactive Gambling Act 2001 (IGA) to maintain a register of interactive wagering service providers that are licensed by an Australian state or territory. At 30 June 2019, there were 128 entries on the register—41 were TABs, corporate bookmakers and betting exchanges and 87 were on-course bookmakers.

Australian content

All commercial television broadcasting licensees reported meeting primary channel (55 per cent) and non-primary channel (1,460 hours) transmission quotas for Australian content in 2018.

The transmission quotas are specified by the BSA and apply to programs televised by free-to-air commercial television broadcasters between 6 am and midnight each calendar year.

The amount of Australian content provided by commercial television licensees on their primary channels was high, with the Seven Network providing an average of 77 per cent local programming, the Nine Network an average of 74 per cent and Network Ten an average of
69 per cent. All three networks met the 1,460 hours quota for non-primary channels:

Seven Network averaged 5,210 hours
Nine Network averaged 3,696 hours
Network Ten averaged 2,697 hours.

Broadcasting Services (Australian Content) Standard 2016 and the Children’s Television Standards 2009

All licensees reported compliance with the annual sub-quota requirements for first-release Australian drama, documentary and children’s programs in 2018.

Regional radio local content obligations

Local content and presence obligations due to a regional radio trigger event

The BSA sets out circumstances where a trigger event for a regional commercial radio broadcasting licence causes additional obligations to apply to a regional commercial
radio licence¹.

There were two trigger events affecting three regional commercial radio licences. None of those licences had previously been affected by a trigger event. All required draft local content plans and local presence reports were provided in the 90-day statutory time frame. The submitted local content plans set out how licensees will meet minimum service standards for local news, weather, community service announcements and emergency warnings.

Compliance with local content plans²

Annual reporting for the 2017–18 financial year showed a high level of compliance with their local content plans by trigger event-affected regional commercial radio broadcasting licensees.

Of the 145 annual compliance reports provided to us by trigger event-affected licensees, all reported compliance with the statutory minimum service standards. Only two reported non-compliance with their approved local content plans for four licences. These licensees provided less than the minimum number of eligible local weather bulletins specified in their local content plan (although all provided well in excess of the statutory minimum of five eligible local weather bulletins per week). Considering the low impact of the breach and the steps licensees took to rectify the non-compliance, all four cases were resolved with no further action.

Appendix 12: Outcome table

This appendix contains information for both the ACMA and the Office of the eSafety Commissioner and shows how much was spent (on an accrual basis) on achieving the outcome by funding source.

Outcome 1: A communications and media environment that balances the needs of the industry and the Australian community through regulation, education
and advice

	Budget¹ (1) $’000	Actual² (2) $’000	Variance (2) minus (1) $’000
Program 1.1: Communications regulation, planning and licensing
*Administered expenses*
Ordinary annual services (Appropriation Act Nos. 1 and 3)	50	-	50
*Departmental expenses*
Departmental appropriation	39,296	40,052	(756)
Expenses not requiring appropriation in the budget year	5,332	5,769	(437)
Subtotal for Program 1.1	44,678	45,821	(1,143)
Program 1.2: Consumer safeguards, education and information
*Administered expenses*
Ordinary annual services (Appropriation Act Nos. 1 and 3)	16,000	6,955	9,045
Special appropriations	300	-	300
*Departmental expenses*
Departmental appropriation	36,520	36,817	(297)
Expenses not requiring appropriation in the budget year	4,922	5,769	(847)
Subtotal for Program 1.2	57,742	49,541	8,201
Program 1.3: Office of the eSafety Commissioner
*Administered expenses*
Ordinary annual services (Appropriation Act Nos. 1 and 3)	6,921	6,832	89
*Departmental expenses*
Special account
Online Safety Special Account—s72 Enhancing Online Safety Act 2015	14,341	14,601	(260)
Subtotal for Program 1.3	21,262	21,433	(171)
Departmental	100,411	103,008	(2,597)
Administered	23,271	13,787	9,484
Total for Outcome 1	123,682	116,795	6,887
Average staffing level	427	409

¹ Budget represents the original budget per the 2018–19 Portfolio Budget Statements.

² Actual appropriations are the total available appropriation in 2018–19, including Mid-Year Economic and Fiscal Outlook (MYEFO) budget adjustments.

Appendix 13: Entity resource statement

This appendix contains information for both the ACMA and the Office of the eSafety Commissioner.

	Actual available appropriations for 2018–19 $’000 (a)	Payments made 2018–19 $’000 (b)	Balance remaining $’000 (a-b)
Ordinary annual services
Departmental appropriation¹, ²	121,613	99,131	22,482
Total	121,613	99,131	22,482
Administered expenses
Outcome 1	22,921	8,515
Total	22,921	8,515
Total ordinary services A	144,534	107,646
Other services
Departmental non-operating	535	535	-
Total other services B	535	535	-
Special appropriations
Special appropriations limited by entitlement
Public Governance, Performanc and Accountability Act 2013—s. 77		6,977
Telecommunication Act 1997—s. 136C(4)		-
Total special appropriations C		6,977
Special accounts
Opening balance	1,953	1,953	-
Appropriation receipts	14,941	12,866	2,075
Non-appropriations receipts	900	900	-
Total special accounts D	17,794	15,719	2,075

Total resourcing A + B + C + D	162,863	130,877

¹ This amount is net of $284,000 for the repealed Appropriation Act (No.1) 2015–16.

² Children’s Online Safety appropriation is included in the Australian Communication and Media Authority’s Appropriation Act 1 however the appropriation is moved to the Online Safety Special Account s72 Enhancing Online Safety Act 2015.

Appendix 14: eSafety financial reporting

This appendix contains financial information on the operation of eSafety, presented in accordance with subsection 57(aa) of the ACMA Act.

	2019 $’000	2018 $’000
Departmental
Operating expenses
*Employee benefits*	7,450	6,072
*Supplier expenses*
Consultants	316	288
Contractors	2,547	2,308
Outsourced services	2,405	3,267
IT and communications services	475	125
Travel costs	471	386
Other	553	852
*Total supplier expenses*	6,767	7,226
Total operating expenses	14,217	13,298
Capital purchases
Internally developed software	1,140	-
Leasehold improvements	215	-
Total capital purchases	1,355	-

Total departmental expenditure	15,572	13,298

Administered
*Supplier expenses*
Consultants	396	1,229
Contractors	3,749	3,321
Outsourced services	1,479	1,463
IT and communications services	1,014	1,013
Travel costs	100	72
Other	95	101
*Total supplier expenses*	6,833	7,199

Total administered expenditure	6,833	7,199

Appendix 15: List of requirements

Requirements for annual reports

Requirements in Schedule 2 of the PGPA Rule.

PGPA Rule Reference	Part of Report	Description	Requirement
17AD(g)	Letter of transmittal
17AI	Letter of transmittal	A copy of the letter of transmittal signed and dated by accountable authority on date final text approved, with statement that the report has been prepared in accordance with section 46 of the Act and any enabling legislation that specifies additional requirements in relation to the annual report.	Mandatory
17AD(h)	Aids to access
17AJ(a)	Introduction	Table of contents.	Mandatory
17AJ(b)	Cross-reference	Alphabetical index.	Mandatory
17AJ(c)	Glossary	Glossary of abbreviations and acronyms.	Mandatory
17AJ(d)	Appendix 15: List of requirements	List of requirements.	Mandatory
17AJ(e)	Contact details	Details of contact officer.	Mandatory
17AJ(f)	Contact details	Entity’s website address.	Mandatory
17AJ(g)	Contact details	Electronic address of report.	Mandatory
17AD(a)	Review by accountable authority
17AD(a)	Cross-reference	A review by the accountable authority of the entity.	Mandatory
17AD(b)	Overview of the entity
17AE(1)(a)(i)	Functions and responsibilities	A description of the role and functions of the entity.	Mandatory
17AE(1)(a)(ii)	Agency structure	A description of the organisational structure of the entity.	Mandatory
17AE(1)(a)(iii)	Cross-reference	A description of the outcomes and programmes administered by the entity.	Mandatory
17AE(1)(a)(iv)	Our purpose	A description of the purposes of the entity as included in corporate plan.	Mandatory
17AE(1)(aa)(i)	The Authority	Name of the accountable authority or each member of the accountable authority	Mandatory
17AE(1)(aa)(ii)	The Authority	Position title of the accountable authority or each member of the accountable authority	Mandatory
17AE(1)(aa)(iii)	The Authority	Period as the accountable authority or member of the accountable authority within the reporting period	Mandatory
17AE(1)(b)	N/A	An outline of the structure of the portfolio of the entity.	Portfolio departments ‑ mandatory
17AE(2)	N/A	Where the outcomes and programs administered by the entity differ from any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement that was prepared for the entity for the period, include details of variation and reasons for change.	If applicable, Mandatory
17AD(c)	Report on the Performance of the entity
	*Annual performance Statements*
17AD(c)(i); 16F	Annual Performance Statement 2018–19	Annual performance statement in accordance with paragraph 39(1)(b) of the Act and section 16F of the Rule.	Mandatory
*17AD(c)(ii)*	*Report on Financial Performance*
17AF(1)(a)	Financial performance	A discussion and analysis of the entity’s financial performance.	Mandatory
17AF(1)(b)	Appendix 13: Entity resource statement	A table summarising the total resources and total payments of the entity.	Mandatory
17AF(2)	Appendix 16: Financial statements	If there may be significant changes in the financial results during or after the previous or current reporting period, information on those changes, including: the cause of any operating loss of the entity; how the entity has responded to the loss and the actions that have been taken in relation to the loss; and any matter or circumstances that it can reasonably be anticipated will have a significant impact on the entity’s future operation or financial results.	If applicable, Mandatory.
17AD(d)	Management and Accountability
	*Corporate Governance*
17AG(2)(a)	Cross-reference	Information on compliance with section 10 (fraud systems)	Mandatory
17AG(2)(b)(i)	Letter of transmittal	A certification by accountable authority that fraud risk assessments and fraud control plans have been prepared.	Mandatory
17AG(2)(b)(ii)	Letter of transmittal	A certification by accountable authority that appropriate mechanisms for preventing, detecting incidents of, investigating or otherwise dealing with, and recording or reporting fraud that meet the specific needs of the entity are in place.	Mandatory
17AG(2)(b)(iii)	Letter of transmittal	A certification by accountable authority that all reasonable measures have been taken to deal appropriately with fraud relating to the entity.	Mandatory
17AG(2)(c)	Governance	An outline of structures and processes in place for the entity to implement principles and objectives of corporate governance.	Mandatory
17AG(2)(d) – (e)	Governance	A statement of significant issues reported to Minister under paragraph 19(1)(e) of the Act that relates to non‑compliance with Finance law and action taken to remedy non‑compliance.	If applicable, Mandatory
	*External Scrutiny*
17AG(3)	External scrutiny	Information on the most significant developments in external scrutiny and the entity’s response to the scrutiny.	Mandatory
17AG(3)(a)	External scrutiny	Information on judicial decisions and decisions of administrative tribunals and by the Australian Information Commissioner that may have a significant effect on the operations of the entity.	If applicable, Mandatory
17AG(3)(b)	External scrutiny	Information on any reports on operations of the entity by the Auditor‑General (other than report under section 43 of the Act), a Parliamentary Committee, or the Commonwealth Ombudsman.	If applicable, Mandatory
17AG(3)(c)	External scrutiny	Information on any capability reviews on the entity that were released during the period.	If applicable, Mandatory
	*Management of Human Resources*
17AG(4)(a)	Capability development	An assessment of the entity’s effectiveness in managing and developing employees to achieve entity objectives.	Mandatory
17AG(4)(aa)	Appendix 2: Staffing information	Statistics on the entity’s employees on an ongoing and non‑ongoing basis, including the following: (a) statistics on full‑time employees; (b) statistics on part‑time employees; (c) statistics on gender; (d) statistics on staff location.	Mandatory
17AG(4)(b)	Australian Public Sector (APS) classification and gender	Statistics on the entity’s APS employees on an ongoing and non‑ongoing basis; including the following: - Statistics on staffing classification level; - Statistics on full‑time employees; - Statistics on part‑time employees; - Statistics on gender; - Statistics on staff location; - Statistics on employees who identify as Indigenous.	Mandatory
17AG(4)(c)	Arrangements of SES and non-SES employees	Information on any enterprise agreements, individual flexibility arrangements, Australian workplace agreements, common law contracts and determinations under subsection 24(1) of the Public Service Act 1999.	Mandatory
17AG(4)(c)(i)	Arrangements of SES and non-SES employees	Information on the number of SES and non‑SES employees covered by agreements etc identified in paragraph 17AG(4)(c).	Mandatory
17AG(4)(c)(ii)	Salary ranges by classification level	The salary ranges available for APS employees by classification level.	Mandatory
17AG(4)(c)(iii)	Performance payments	A description of non‑salary benefits provided to employees.	Mandatory
17AG(4)(d)(i)	Cross-reference	Information on the number of employees at each classification level who received performance pay.	If applicable, Mandatory
17AG(4)(d)(ii)	Cross-reference	Information on aggregate amounts of performance pay at each classification level.	If applicable, Mandatory
17AG(4)(d)(iii)	Cross-reference	Information on the average amount of performance payment, and range of such payments, at each classification level.	If applicable, Mandatory
17AG(4)(d)(iv)	Cross-reference	Information on aggregate amount of performance payments.	If applicable, Mandatory
	*Assets Management*
17AG(5)	Cross-reference	An assessment of effectiveness of assets management where asset management is a significant part of the entity’s activities	If applicable, mandatory
	*Purchasing*
17AG(6)	Procurement and contract management	An assessment of entity performance against the Commonwealth Procurement Rules.	Mandatory
	*Consultants*
17AG(7)(a)	Consultants	A summary statement detailing the number of new contracts engaging consultants entered into during the period; the total actual expenditure on all new consultancy contracts entered into during the period (inclusive of GST); the number of ongoing consultancy contracts that were entered into during a previous reporting period; and the total actual expenditure in the reporting year on the ongoing consultancy contracts (inclusive of GST).	Mandatory
17AG(7)(b)	Consultants	A statement that “During [reporting period], [specified number] new consultancy contracts were entered into involving total actual expenditure of $[specified million]. In addition, [specified number] ongoing consultancy contracts were active during the period, involving total actual expenditure of $[specified million]”.	Mandatory
17AG(7)(c)	Consultants	A summary of the policies and procedures for selecting and engaging consultants and the main categories of purposes for which consultants were selected and engaged.	Mandatory
17AG(7)(d)	Consultants	A statement that “Annual reports contain information about actual expenditure on contracts for consultancies. Information on the value of contracts and consultancies is available on the AusTender website.”	Mandatory
	*Australian National Audit Office Access Clauses*
17AG(8)	Access by Auditor-General	If an entity entered into a contract with a value of more than $100 000 (inclusive of GST) and the contract did not provide the Auditor‑General with access to the contractor’s premises, the report must include the name of the contractor, purpose and value of the contract, and the reason why a clause allowing access was not included in the contract.	If applicable, Mandatory
	*Exempt contracts*
17AG(9)	Exemptions from reporting of Commonwealth contracts	If an entity entered into a contract or there is a standing offer with a value greater than $10 000 (inclusive of GST) which has been exempted from being published in AusTender because it would disclose exempt matters under the FOI Act, the annual report must include a statement that the contract or standing offer has been exempted, and the value of the contract or standing offer, to the extent that doing so does not disclose the exempt matters.	If applicable, Mandatory
	*Small business*
17AG(10)(a)	Cross-reference	A statement that “[Name of entity] supports small business participation in the Commonwealth Government procurement market. Small and Medium Enterprises (SME) and Small Enterprise participation statistics are available on the Department of Finance’s website.”	Mandatory
17AG(10)(b)	Cross-reference	An outline of the ways in which the procurement practices of the entity support small and medium enterprises.	Mandatory
17AG(10)(c)	Cross-reference	If the entity is considered by the Department administered by the Finance Minister as material in nature—a statement that “[Name of entity] recognises the importance of ensuring that small businesses are paid on time. The results of the Survey of Australian Government Payments to Small Business are available on the Treasury’s website.”	If applicable, Mandatory
	*Financial Statements*
17AD(e)	Appendix 16: Financial statements	Inclusion of the annual financial statements in accordance with subsection 43(4) of the Act.	Mandatory
	*Executive Remuneration*
17AD(da)	Appendix 3: Executive remuneration	Information about executive remuneration in accordance with Subdivision C of Division 3A of Part 2‑3 of the Rule.	Mandatory
17AD(f)	Other Mandatory Information
17AH(1)(a)(i)	Appendix 10: Advertising expenditure and market research	If the entity conducted advertising campaigns, a statement that “During [reporting period], the [name of entity] conducted the following advertising campaigns: [name of advertising campaigns undertaken]. Further information on those advertising campaigns is available at [address of entity’s website] and in the reports on Australian Government advertising prepared by the Department of Finance. Those reports are available on the Department of Finance’s website.”	If applicable, Mandatory
17AH(1)(a)(ii)	Cross-reference	If the entity did not conduct advertising campaigns, a statement to that effect.	If applicable, Mandatory
17AH(1)(b)	Cross-reference	A statement that “Information on grants awarded by [name of entity] during [reporting period] is available at [address of entity’s website].”	If applicable, Mandatory
17AH(1)(c)	Cross-reference	Outline of mechanisms of disability reporting, including reference to website for further information.	Mandatory
17AH(1)(d)	Freedom of information	Website reference to where the entity’s Information Publication Scheme statement pursuant to Part II of FOI Act can be found.	Mandatory
17AH(1)(e)	N/A	Correction of material errors in previous annual report	If applicable, mandatory
17AH(2)	Appendix 15: List of requirements	Information required by other legislation	Mandatory

Requirements in section 57 of Part 6 of the ACMA Act

ACMA Act reference	Requirement	ACMA page reference
57(a)	A copy of each direction given to the ACMA under section 14 during the period	Directions and legislative instruments
57(aa)	A report on the following matters: remuneration, and other employment-related costs and expenses, in respect of APS employees whose duties relate to the performance of the e-Safety Commissioner’s functions or the exercise of the eSafety Commissioner’s powers any other costs, expenses and other obligations incurred by the Commonwealth in connection with the performance of the eSafety Commissioner’s functions or the exercise of the eSafety Commissioner’s powers	Appendix 2: Staffing information
57(b), (c)	A copy, or extract, of each instrument given to a carrier or to a carriage service provider under section 581 of the Telecommunications Act 1997 during the financial year	Directions and legislative instruments
57(d)	A report on the number and types of complaints made under Part 26 of the Telecommunications Act 1997. A report on the investigations conducted as a result of complaints made under Part 26. The results of those investigations	Telecommunications consumer protection compliance and enforcement outcomes
57(e)	A report on the operation of Part 6 of the Telecommunications Act 1997	Telecommunications consumer protection compliance and enforcement outcomes
57(f)	A report setting out statistical information relating to information or documents disclosed under Division 3 of Part 13 of the Telecommunications Act 1997	Disclosures of information

Requirement under section 205ZL of the BSA

BSA Act Reference	Requirement	ACMA page reference
205ZL	Reporting on information about the recipients of grants in accordance with section 46 of the Public Governance, Performance and Accountability Act 2013	Regional and Small Publishers Innovation Fund

Other information required to be included by an Act or instrument

Requirement	Page reference
Reporting on work health and safety under Schedule 2, Part 4 of the Work Health and Safety Act 2011	Health and safety
Advertising and market research reporting requirements in section 311A of the Commonwealth Electoral Act 1918	Advertising expenditure and market research
Ecologically sustainable development and environmental performance (section 516A of the Environment Protection and Biodiversity Conservation Act 1999)	Ecologically sustainable development and environmental performance

Appendix 16: Financial statements

For the period ended 30 June 2019.

 identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control;  obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Entity’s internal control;  evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accountable Authority;  conclude on the appropriateness of the Accountable Authority’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the Entity to cease to continue as a going concern; and  evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accountable Authority regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. Australian National Audit Office Josephine Bushell Senior Director Delegate of the Auditor-General Canberra 3 September 2019

In our opinion, the attached financial statements for the year ended 30 June 2019 comply with subsection 42(2) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act), and are based on properly maintained financial records as per subsection 41(2) of the PGPA Act. In our opinion, at the date of this statement, there are reasonable grounds to believe that the Australian Communications and Media Authority will be able to pay its debts as and when they fall due. Nerida O’Loughlin PSM Chair 3 September 2019 Matthew Geysen Chief Financial Officer 3 September 2019

Statement of comprehensive income

for the period ended 30 June 2019

				Original Budget
NET COST OF SERVICES	Notes	2019 $'000	2018 $'000	2019 $'000
Expenses Employee benefits	1.1A	56,940	52,848	58,690
Suppliers	1.1B	32,907	34,275	31,084
Depreciation and amortisation	3.2A	11,539	12,139	10,254
Finance Costs	1.1C	42	-	-
Impairment loss allowance on financial instruments	1.1D	20	-	-
Write-down and impairment of assets	1.1E	1,560	804	-
Total expenses		103,008	100,066	100,028
Own-Source Income Own-source revenue Sale of goods and rendering of services	1.2A	32	90	900
Other revenue	1.2B	792	3,954	-
Total own-source revenue		824	4,044	900
Gains Other gains	1.2C	81	81	-
Total gains		81	81	-
Total own-source income		905	4,125	900
Net cost of services		(102,103)	(95,941)	(99,128)
Revenue from Government	5.1A	90,157	82,097	88,874
Deficit attributable to the Australian Government		(11,946)	(13,844)	(10,254)
OTHER COMPREHENSIVE INCOME Items not subject to subsequent reclassification to net cost of services Changes in asset revaluation surplus		(385)	-	-
Total other comprehensive loss		(385)	-	-
Total comprehensive loss		(12,331)	(13,844)	(10,254)

The above statement should be read in conjunction with the accompanying notes.

Budget Variances Commentary

Actual expenses were in line with the Original Budget set in May 2018, being 3% over the expenditure estimated in the 2018-19 Budget due to the additional funding provided to the ACMA through measures in the 2018-19 Portfolio Additional Estimates Statements (NSER and OeSC measures). Expenditure relating to the write-down and impairment of assets was not estimated in the Original Budget, with the actual expenditure representing the revaluation of Capalaba ($1.385m) following the Australian Government's agreement to sell the land to Redland City Council in late 2018-19.

The difference between 2018-19 revenue from Government and the Original Budget is driven by the additional funding provided through the Portfolio Additional Estimates Statements. The ACMA's other revenue is demand driven and reflects cost recovered activities including police assistance, EPIRB triangulation and satellite coordination.

Statement of financial position

for the period ended 30 June 2019

				Original Budget
ASSETS	Notes	2019 $'000	2018 $'000	2019 $'000
Financial Assets Cash and cash equivalents	3.1A	3,630	3,100	1,468
Trade and other receivables	3.1B	23,887	24,196	23,759
Total financial assets		27,517	27,296	25,227
Non-Financial Assets
Land and buildings	3.2A	13,649	21,009	21,917
Property, plant and equipment	3.2A	7,980	5,217	9,313
Intangibles	3.2A	11,174	14,683	12,896
Prepayments		1,867	2,331	1,660
Total non-financial assets		34,670	43,240	45,786
Assets held for sale	3.2A	4,100	-	-
Total assets		66,287	70,536	71,013
LIABILITIES
Payables
Suppliers	3.3A	4,856	7,454	6,419
Other payables	3.3B	1,074	519	2,816
Total payables		5,930	7,973	9,235
Provisions Employee provisions	6.1A	20,030	17,313	16,872
Make good provisions	3.4	2,617	2,575	2,575
Total provisions		22,647	19,888	19,447
Total liabilities		28,577	27,861	28,682
Net assets		37,710	42,675	42,331
EQUITY
Contributed equity		121,274	113,826	122,053
Reserves		1,600	1,985	1,984
Accumulated deficit		(85,164)	(73,136)	(81,706)
Total equity		37,710	42,675	42,331

The above statement should be read in conjunction with the accompanying notes.

Budget Variances Commentary

While Original Budget is broadly in line with 2018-19 actual results, the underestimation of Cash and Cash Equivalents relates to the expectation in the 2018-19 Portfolio Budget Statements that the OeSC would fully utilise the available funds in the Online Safety Special Account which did not occur.

The Original Budget estimates for Suppliers and Other Payables were higher than the actual results at 30 June 2019. This was predominantly due to the difference between the timing of end of year payments and the assumptions used to develop the Original Budget estimates. The 2018-19 Employee Provisions balance was higher than the Original Budget primarily due to the significant fall in the 10 year government bond rate used to discount the employee leave provisions.

Statement of changes in equity

for the period ended 30 June 2019

			Original budget
	2019 $'000	2018 $'000	2019 $'000
CONTRIBUTED EQUITY/CAPITAL Opening balance Balance carried forward from previous period	113,826	106,534	114,605
Adjusted opening balance	113,826	106,534	114,605
Contributions by owners Equity injection - Appropriations	535	50	535
Other movements	-	-	-
Departmental Capital Budget	6,913	7,242	6,913
Total transactions with owners	7,448	7,292	7,448
Closing balance as at 30 June	121,274	113,826	122,053
RETAINED EARNINGS Opening balance Balance carried forward from previous period	(73,136)	(58,291)	(71,452)
Adjustment for errors1	-	(1,000)	-
Other movements2	(82)	(1)	-
Adjusted opening balance	(73,218)	(59,292)	(71,452)
Comprehensive income Deficit for the period	(11,946)	(13,844)	(10,254)
Total comprehensive income	(11,946)	(13,844)	(10,254)
Closing balance as at 30 June	(85,164)	(73,136)	(81,706)
ASSET REVALUATION RESERVE Opening balance Balance carried forward from previous period	1,985	1,983	1,984
Other movements	-	2	-
Adjusted opening balance	1,985	1,985	1,984
Comprehensive income Revaluation decrement on non-financial assets	(385)	-	-
Total comprehensive income	(385)	-	-
Closing balance as at 30 June	1,600	1,985	1,984
(Continued on next page)

			Original budget
	2019 $'000	2018 $'000	2019 $'000
TOTAL EQUITY Opening balance Balance carried forward from previous period	42,675	50,226	45,137
Adjustment for errors1	-	(1,000)	-
Other movements2	(82)	1	-
Adjusted opening balance	42,593	49,227	45,137
Comprehensive income Revaluation decrement on non-financial assets	(385)	-	-
Deficit for the period	(11,946)	(13,844)	(10,254)
Total comprehensive income	(12,331)	(13,844)	(10,254)
Contributions by owners Equity injection - Appropriations	535	50	535
Departmental Capital Budget	6,913	7,242	6,913
Total transactions with owners	7,448	7,292	7,448
Closing balance as at 30 June	37,710	42,675	42,331

¹Relates to the adjustment of ‘Retained Earnings’ from the 2016-17 Financial Statements. See further information in the overview.

²Relates to the coding of assets to the Statement of Comprehensive Income instead of the Statement of Financial Position.

Accounting Policy

Equity Injections

Amounts appropriated which are designated as ‘equity injections’ for a year (less any formal reductions) and Departmental Capital Budgets (DCBs) are recognised directly in contributed equity in that year.

Budget Variances Commentary

The deficit reported by the ACMA in 2018-19 is higher than the Original Budget driven by the revaluation of Land held at Capalaba ($1.385m).

Statement of cashflows

for the period ended 30 June 2019

		2019	2018	Original Budget 2019
	Notes	$'000	$'000	$'000
OPERATING ACTIVITIES Cash received Sale of goods and rendering of services		29	75	900
Appropriations		90,885	78,448	88,874
GST received		3,962	2,698	181
Other		1,505	3,265	-
Total cash received		96,381	84,486	89,955
Cash used Employees		54,538	49,413	58,690
Suppliers		39,021	38,567	31,265
Section 74 receipts transferred to the Official Public Account		1,535	-	-
Total cash used		95,094	87,980	89,955
Net cash from/(used by) operating activities		1,287	(3,494)	-
INVESTING ACTIVITIES Cash used Purchase of property, plant and equipment		4,772	2,662	-
Purchase of intangibles		4,766	3,330	7,448
Total cash used		9,538	5,992	7,448
Net cash used by investing activities		(9,538)	(5,992)	(7,448)
FINANCING ACTIVITIES Cash received Equity injections		535	400	535
Departmental Capital Budget		8,246	5,600	6,913
Total cash received		8,781	6,000	7,448
Net cash from financing activities		8,781	6,000	7,448
Net increase/(decrease) in cash held		530	(3,486)	-
Cash and cash equivalents at the beginning of the reporting period		3,100	6,586	1,468
Cash and cash equivalents at the end of the reporting period	3.1A	3,630	3,100	1,468

The above statement should be read in conjunction with the accompanying notes.

Budget Variances Commentary

Net cash from operating activities – The increase from the Original Budget is due to the additional funding provided through the 2018-19 Portfolio Additional Estimates Statements (NSER and enhancing online safety measures).

Net cash from investing activities – The increase from the Original Budget is due to the replacement of ageing IT desktop equipment.

Administered schedule of comprehensive income

for the period ended 30 June 2019

				Original Budget
		2019	2018	2019
	Notes	$'000	$'000	$'000
NET COST OF SERVICES EXPENSES
Suppliers	2.1A	6,833	7,315	7,221
Grants	2.1B	2,266	-	16,000
Impairment loss allowance on financial instruments	2.1C	4,689	5,688	50
Total expenses		13,788	13,003	23,271
INCOME Revenue Taxation revenue
Other taxes	2.2A	649,628	488,782	1,103,583
Total taxation revenue		649,628	488,782	1,103,583
Non-taxation revenue
Sale of goods and rendering of services	2.2B	5,876	5,226	5,033
Fees and fines	2.2C	31,819	31,828	38,089
Other revenue	2.2D	17,607	4,149	4,130
Total non-taxation revenue		55,302	41,203	47,252
Total revenue		704,930	529,985	1,150,835
Gains
Sale of assets	2.2E	115	3,078,143	2,500
Total gains		115	3,078,143	2,500
Total income		705,045	3,608,128	1,153,335
Net contribution by services		691,257	3,595,125	1,130,064

The above schedule should be read in conjunction with the accompanying notes.

Budget Variances Commentary

Expenses – The Original Budget for Grants expected the full expenditure of the first-year funding for the Regional and Small Publishers Innovation Fund. Actual expenditure was less than the Original Budget due to a lower level of eligible and competitive applications. Additionally, there was no Original Budget set for an impairment loss on taxation receivables.

Revenues – Original Budget revenue is significantly lower than the actual result due to the delay of the Regional Broadband Scheme (RBS) - $565m. RBS legislation is now expected to be introduced to Parliament during the Spring 2019 sitting.

Administered schedule of assets and liabilities

as at 30 June 2019

				Original
			Restated¹	Budget
		2019	2018	2019
	Notes	$'000	$'000	$'000
ASSETS
Financial Assets
Cash and cash equivalents	4.1A	451	868	500
Taxation receivables	4.1B	103,044	58,945	615,439
Trade and other receivables	4.1C	30,199	31,442	464,760
Other financial assets	4.1D	429,845	848,677	-
Total financial assets		563,539	939,932	1,080,699
Total assets administered on behalf of Government		563,539	939,932	1,080,699
LIABILITIES
Payables
Unearned revenue	4.2A	108,008	130,046	129,985
Other payables	4.2A	896	682	-
Total payables		108,904	130,728	129,985
Total liabilities administered on behalf of Government		108,904	130,728	129,985
Net assets		454,635	809,204	950,714

The above schedule should be read in conjunction with the accompanying notes.

¹Relates to the understatement of revenue from the 700Mhz spectrum auction in 2018. See further information in the overview.

Budget Variances Commentary

The main driver for reduced taxation receivables is the delayed introduction of the RBS legislation. Additionally, Other Financial Assets includes the 700MHz spectrum sale which was previously reported as Trade and Other Receivables in the Original Budget.

Administered reconciliation schedule

for the period ended 30 June 2019

		Restated¹
	2019	2018
	$’000	$’000

Opening assets less liabilities as at 1 July	809,204	(1,496,201)
Income	705,045	3,608,128
Expenses	(13,788)	(13,003)

Transfers (to)/from Australian Government
Other movements²	117	-
Adjustment for errors¹	-	46,288
Appropriation transfers from the Official Public Account (OPA)	16,764	14,090
Transfers to the OPA	(808,820)	(1,122,878)
Transfers to the OPA (collected on behalf on another entity)³	(253,887)	(227,220)
Closing assets less liabilities as at 30 June	454,635	809,204

¹Relates to the understatement of revenue from the 700Mhz spectrum auction in 2018. See further information in the overview.

²Relates to the coding of liabilities to the Administered Schedule of Comprehensive Income instead of the Administered Schedule of Assets and Liabilities.

³Relates to the collection of the Telecommunications Industry Levy collected on behalf of the Department of Communications and Arts Public Interest Telecommunications Services Special Account.

Accounting Policy

Administered Cash Transfers to and from the Official Public Account

Revenue collected by the ACMA for use by the Australian Government rather than the ACMA is Administered revenue. Collections are transferred to the OPA maintained by the Department of Finance. Conversely, cash is drawn from the OPA to make payments under Parliamentary appropriation on behalf of the Australian Government. These transfers to and from the OPA are adjustments to the Administered cash held by the ACMA on behalf of the Australian Government and reported as such in the Administered Cash Flow Statement and in the Administered Reconciliation Schedule.

Administered cash flow statement

for the period ended June 2019

		2019	2018
	Notes	$’000	$’000

OPERATING ACTIVITIES
Cash received
Sale of goods and rendering of services		5,082	5,100
Taxes		580,315	476,965
Fees		31,751	32,702
Fines		560	72
Other		4,154	3,127
Total cash received		621,862	517,966

Cash used
Grants		2,266	-
Suppliers		6,510	7,546
Total cash used		8,776	7,546
Net cash from operating activities		613,086	510,420

INVESTING ACTIVITIES
Cash received
Revenue from sales of intangibles		432,440	825,954
Total cash received		432,440	825,954
Net cash from investing activities		432,440	825,954
Net increase in cash held		1,045,526	1,336,374

Cash and cash equivalents at the beginning of the reporting period		868	502
Cash from the Official Public Account
Appropriations		16,764	14,090
Total cash from the Official Public Account		16,764	14,090

Cash to the Official Public Account
Administered revenue		(808,820)	(1,122,878)
Transfer to other entities (collected on behalf of another entity)		(253,887)	(227,220)
Total cash to the Official Public Account		(1,062,707)	(1,350,098)
Cash and cash equivalents at the end of the reporting period	4.1A	451	868

Notes to and forming part of the financial statements

Overview

1. Financial performance

1.1 Expenses
1.2 Own-Source Revenue and Gains

2. Income and expenses administered on behalf of government

2.1 Administered – Expenses
2.2 Administered – Income

3. Financial position

3.1 Financial Assets
3.2 Non-Financial Assets
3.3 Payables
3.4 Other Provisions

4. Assets and liabilities administered on behalf of government

4.1 Administered – Financial Assets
4.2 Administered – Payables

5. Funding

5.1 Appropriations
5.2 Special Accounts
5.3 Regulatory Charging Summary
5.4 Net Cash Appropriation Arrangement

6. People and relationships

6.1 Employee Provisions
6.2 Key Management Personnel Remuneration
6.3 Related Party Disclosures

7. Managing uncertainties

7.1 Contingent Assets and Liabilities
7.2 Financial Instruments
7.3 Administered Financial Instruments
7.4 Fair Value Measurement

8. Other items

8.1 Aggregate Assets and Liabilities

Overview

Basis of Preparation

The financial statements are general purpose financial statements and are required by section 42 of the Public Governance, Performance and Accountability Act 2013.

The financial statements have been prepared in accordance with the:

Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR); and
Australian Accounting Standards and Interpretations – Reduced Disclosure Requirements issued by the Australian Accounting Standards Board (AASB) that apply for the reporting period.

The financial statements have been prepared on an accrual basis and in accordance with the historical cost convention, except where certain assets and liabilities are recorded at fair value. Except where stated, no allowance is made for the effect of changing prices on the results or the financial position. The financial statements are presented in Australian dollars and are rounded to the nearest thousand dollars unless otherwise specified.

Reporting of Administered activities

Administered revenues, expenses, assets, liabilities and cash flows are disclosed in the Administered schedules and related notes.

Except where stated below, Administered items are accounted for on the same basis and using the same policies as for departmental items, including the application of Australian Accounting Standards.

Taxation

The ACMA is exempt from all forms of taxation except Fringe Benefits Tax (FBT) and the Goods and Services Tax (GST).

New Australian Accounting Standards

No accounting standard has been adopted earlier than the application date as stated in the standard.

Other new standards, revised standards, interpretations and amending standards that were issued prior to the sign-off date, and are applicable to the current reporting period, did not have a material financial impact, and are not expected to have a future material financial impact on the ACMA.

Prior year adjustments

Departmental

During the 2018-19 financial year, it was identified that the 2016-17 financial statements included an overstatement of ‘Revenue from Government’ by $1.000m. This consequentially caused an equivalent overstatement in both ‘Other receivables’ and ‘Retained earnings’. Following the requirements under AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors, the 2017-18 comparatives for ‘Other receivables’ and ‘Retained earnings’ have been amended. The ACMA does not consider this adjustment to be material to the 2018-19 financial statements.

Administered

It was identified in the 2018-19 financial year that the 2017-18 financial statements included an understatement of ‘Gains from Sale of Assets’ by $46.288m. This consequentially caused an equivalent understatement in both ‘Other financial assets’ and ‘Retained earnings’. Under AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors, the 2017-18 balances for ‘Other financial assets’ and ‘Retained earnings’ have been restated. The error arose in the recognition of revenue in 2017-18 from the auction of 700MHz spectrum, which gave an option to the winning bidders to pay an upfront winning price or a delayed winning price under the Radiocommunications (Spectrum Licence Allocation – 700 MHz Band) Determination 2016. The winning bidders elected to pay the delayed winning price, however the ACMA recognised the upfront winning price in the 2017-18 financial statements.

Significant Accounting Judgements and Estimates

In the process of applying the accounting policies listed in this note, the ACMA has made a judgement for the provision for long service leave which has been estimated using present value techniques, which take into account attrition rates and pay increases through promotion and inflation.

No other accounting assumptions or estimates have been identified that have a significant risk of causing a material adjustment to carrying amounts of assets and liabilities within the next reporting period.

Events after the reporting period Departmental

There are no known events occurring after the reporting period that could impact on the financial statements.

Administered

There are no known events occurring after the reporting period that could impact on the financial statements.

1. Financial performance

This section analyses the financial performance of the ACMA for the year ended 30 June 2019.

1.1 Expenses

Note 1.1A: Employee Benefits	2019 $'000	2018 $'000
Wages and salaries	39,012	37,937
Superannuation Defined contribution plans	4,147	3,320
Defined benefit plans	4,021	4,036
Leave and other entitlements	9,233	6,907
Separation and redundancies	527	648
Total employee benefits	56,940	52,848

Accounting Policy

For accounting policies on employee related expenses please refer to Section 6, People and Relationships.

Note 1.1B: Suppliers
Goods and services supplied or rendered
Contractors	7,110	6,318
I.T. and communications services	6,936	6,473
Outsourced services	5,222	6,014
Consultants	2,416	1,976
Travel costs	2,101	2,068
Occupancy costs	1,613	2,088
Other	1,191	2,345
Stationery and publications	551	562
Legal costs	246	112
Total goods and services supplied or rendered	27,386	27,956
Goods supplied	571	781
Services rendered	26,815	27,175
Total goods and services supplied or rendered	27,386	27,956
Other suppliers Operating lease rentals	5,126	5,985
Workers compensation expenses	395	334
Total other suppliers	5,521	6,319
Total suppliers	32,907	34,275
Commitments for minimum lease payments in relation to non-cancellable operating leases are payable as follows: Within 1 year	6,428	6,196
Between 1 to 5 years	16,693	21,677
More than 5 years	-	1,444
Total operating lease commitments	23,121	29,317

Leasing commitments

Office lease payments are subject to annual increases, generally in accordance with upward movements of the Consumer Price Index increased by a fixed rate. All office accommodation leases are current. A number of leases allow for extensions, the longest option providing for two five year extensions at the ACMA’s discretion. On renewal, each lease allows for a market review to set the net rental base.

Accommodation lease	Minimum end date period
Brisbane	March 2021
Canberra	August 2023
Melbourne	December 2023
Lucas Heights	December 2018
Sydney	February 2021

Accounting Policy

Operating lease payments are expensed on a straight-line basis which is representative of the pattern of benefits derived from the leased assets.

Note 1.1C: Finance Costs	2019 $'000	2018 $'000
Unwinding of discount	42	-
Total finance costs	42	-
Note 1.1D: Impairment Loss Allowance on Financial Instruments Impairment of financial instruments	20	-
Total impairment loss allowance on financial instruments	20	-
Note 1.1E: Write-Down and Impairment of Other Assets Write-down of property, plant and equipment	3	49
Write-down of land	1,385	-
Impairment of intangible assets	172	755
Total write-down and impairment of assets	1,560	804

1.2 Own-Source Revenue and Gains

Own-Source Revenue	2019 $'000	2018 $'000
Note 1.2A: Sale of Goods and Rendering of Services Sale of goods	32	7
Rendering of services	-	83
Total sale of goods and rendering of services	32	90
Note 1.2B: Other Revenue Number allocation charges	-	1
Other1	792	3,953
Total other revenue	792	3,954

¹Other revenue consists of cost recovery income received for work completed for satellite co-ordination charges collected by the ACMA, EPIRB triangulation and police investigation assistance.

Accounting Policy

Revenue

Revenue from the sale of goods is recognised when: the risks and rewards of ownership have been transferred to the buyer; the ACMA retains no managerial involvement or effective control over the goods, the revenue and transaction costs incurred can be reliably measured and it is probable that the economic benefits associated with the transaction will flow to the ACMA.

The stage of completion of contracts at the reporting date is determined by reference to the proportion of costs incurred to date compared to the estimated total costs of the transaction.

Gains

Note 1.2C: Other Gains

Resources received free of charge

Total other gains

Accounting Policy

Resources Received Free of Charge

Resources received free of charge are recognised as revenue when, and only when, a fair value can be reliably determined and the services would have been purchased if they had not been donated. Use of those resources are recognised as an expense. Resources received free of charge are recorded as either revenue or gains depending on their nature. The value of income represents the services provided free of charge by the Australian National Audit Office.

Contributions of assets at no cost of acquisition or for a nominal consideration are recognised as gains at their fair value when the asset qualifies for recognition, unless received from another Government agency or authority as a consequence of a restructuring of administrative arrangements.

2. Income and expenses administered on behalf of government

This section analyses the activities that the ACMA does not control but administers on behalf of the Government.
Unless otherwise noted, the accounting policies adopted are consistent with those applied for departmental reporting.

2.1 Administered – Expenses

	2019	2018
	$'000	$'000
Note 2.1A: Suppliers
Goods and services supplied or rendered
Contractors	5,228	4,784
I.T. and communications services	1,014	1,013
Consultants	396	1,229
Travel	100	72
Other	95	217
Total goods and services supplied or rendered	6,833	7,315
Goods supplied	14	9
Services rendered	6,819	7,306
Total goods and services supplied or rendered	6,833	7,315

Note 2.1B: Grants
Private sector
Not-for-profit organisations	2,266	-
Total grants	2,266	-

Note 2.1C: Impairment Loss Allowance on Financial Instruments
Asset write-downs and impairments	4,689	5,688
Total impairment loss allowance on financial instruments	4,689	5,688

Accounting Policy

Grants

The ACMA administers a number of grants on behalf of the Australian Government. Grant liabilities are recognised to the extent that (i) the services required to be performed by the grantee have been performed; or

(ii) the grant eligibility criteria have been satisfied, but payments due have not been made. Where grant monies are paid in advance of performance or eligibility, a prepayment is recognised.

2.2 Administered – Income

	2019	2018
	$’000	$’000
Taxation Revenue
Note 2.2A: Other Taxes
Broadcasting licence charges	104,595	-
Radio communications taxes	231,146	201,566
Telecommunication numbering charges	60,000	60,000
Industry contributions	253,887	227,216
Total other taxes	649,628	488,782

Non-Taxation Revenue

Note 2.2B: Sale of Goods and Rendering of Services
Sale of goods	5,876	5,226
Total sale of goods and rendering of services	5,876	5,226

Note 2.2C: Fees and Fines
Licence fees	31,259	31,756
Fines and penalties	560	72
Total fees and fines	31,819	31,828

Note 2.2D: Other Revenue
Other	4,118	4,149
Unwinding of discount¹	13,489	-
Total other revenue	17,607	4,149

Gains

Note 2.2E: Gains from Sale of Assets
Proceeds from sale²	115	3,078,143
Total gains from sale of assets	115	3,078,143

¹Unwinding of discount relates to the application of the effective interest method to Accrued Revenue from the 700MHz spectrum auction. Refer to Note 4.1D for further details.

²The prior year balance represents the revenue from the sale of 3.4Ghz spectrum.

Accounting Policy

Revenue

All Administered revenues relate to the ordinary activities performed by the ACMA on behalf of the Australian Government. Contributions from industries in the form of taxes, industry levies and fines are recognised as revenue when the economic activity giving rise to the Australian Government's right to the contribution has taken place and the liability to contribution can be reliably measured.

3. Financial position

This section analyses the ACMA’s assets used to conduct is operations and the operating liabilities incurred as a result. Employee related information is disclosed in the People and Relationships section.

3.1 Financial Assets

	2019 $'000	2018 $'000
Note 3.1A: Cash and Cash Equivalents
Cash on hand or on deposit	3,575	3,033
Cash held for external parties	55	67
Total cash and cash equivalents	3,630	3,100
Note 3.1B: Trade and Other Receivables
Appropriations receivables For existing outputs	22,483	23,008
Total appropriations receivable	22,483	23,008
Other receivables GST receivable from the Australian Taxation Office	708	582
Other¹	716	606
Total other receivables	1,424	1,188
Total trade and other receivables (gross)	23,907	24,196
Less impairment loss allowance	20	-
Total trade and other receivables (net)	23,887	24,196

¹The 2018 balance has reduced from $1.606m in the 2017-18 financial statements. This relates to the adjustment of ‘Retained Earnings’ from the 2016-17 financial statements. See the overview for further information.

Credit terms for other receivables were within 30 days (2018: 30 days).

Accounting Policy

Financial assets

Trade receivables, loans and other receivables that are held for the purpose of collecting the contractual cash flows where the cash flows are solely payments of principal and interest, that are not provided at below-market interest rates, are subsequently measured at amortised cost using the effective interest method adjusted for any loss allowance.

3.2 Non-Financial Assets

Note 3.2A: Reconciliation of the Opening and Closing Balances of Property, Plant and Equipment and Intangibles for 2019

	Land	Buildings	Leasehold improvements	Other property, plant & equipment	Computer software internally developed	Computer software purchased	Total
	$'000	$'000	$'000	$'000	$'000	$'000	$'000
As at 1 July 2018
Gross book value	-	-	-	-	56,022	11,888	67,910
Fair value	7,250	194	15,252	6,781	-	-	29,477
Work in progress (WIP)	-	-	-	894	1,129	-	2,023
Accumulated depreciation and amortisation	-	(17)	(1,670)	(2,458)	(43,990)	(10,366)	(58,501)
Total as at 1 July 2018	7,250	177	13,582	5,217	13,161	1,522	40,909
Additions
By purchase	-	-	276	3,783	1,658	1,217	6,934
Movement in WIP	-	-	-	713	1,891	-	2,604
Revaluations and impairments recognised in other
comprehensive income	(385)	-	-	-	-	-	(385)
Assets held for sale1	4,100	-	-	-	-	-	4,100
Depreciation and amortisation	-	(17)	(1,749)	(1,670)	(7,276)	(827)	(11,539)
Reclassification	(4,100)	-	-	-	-	-	(4,100)
Impairments recognised in net cost of services	(1,385)	-	-	(3)	(172)	-	(1,560)
Other movements	-	-	-	(60)	-	-	(60)
Total as at 30 June 2019	5,480	160	12,109	7,980	9,262	1,912	36,903
Total as at 30 June 2019 represented by:
Gross book value	-	-	-	-	57,508	13,105	70,613
Fair value	5,480	194	15,528	10,500	-	-	31,702
Work in progress	-	-	-	1,607	3,020	-	4,627
Accumulated depreciation and amortisation	-	(34)	(3,419)	(4,127)	(51,266)	(11,193)	(70,039)
Total as at 30 June 2019	5,480	160	12,109	7,980	9,262	1,912	36,903

¹Land at Capalaba is held for sale at 30 June 2019 valued at $4.1m. A Heads of Agreement has been signed with Redland City Council for the sale of the land with settlement expected to occur in 2019-20.

Revaluation of non-financial assets

Land at Capalaba was revalued prior to being held for sale in accordance with AASB 5 Non-current Assets Held for Sale and Discontinued Operations.

Contractual commitments for the acquisition of property, plant, equipment and intangible assets

The ACMA has no commitments for the acquisition of non-financial assets.

Accounting Policy

Acquisition of Assets

Assets are recorded at cost on acquisition except as stated below. The cost of acquisition includes the fair value of assets transferred in exchange and liabilities undertaken. Financial assets are initially measured at their fair value plus transaction costs where appropriate. Assets acquired at no cost, or for nominal consideration, are initially recognised as assets and income at their fair value at the date of acquisition, unless acquired as a consequence of restructuring of administrative arrangements. In the latter case, assets are initially recognised as contributions by owners at the amounts at which they were recognised in the transferor's accounts immediately prior to the restructuring.

Asset Recognition Threshold

Purchases of property, plant and equipment are recognised initially at cost in the Statement of Financial Position, except for purchases costing less than $5,000, which are expensed in the year of acquisition (other than where they form part of a group of similar items which are significant in total). The asset thresholds have not been changed during the current financial year. The initial cost of an asset includes an estimate of the cost of dismantling and removing the item and restoring the site on which it is located. This is particularly relevant to ‘make good’ provisions in property leases taken up by the ACMA where there exists an obligation to restore the property to its original condition. These costs are included in the value of the ACMA’s leasehold improvements with a corresponding provision for the ‘make good’ recognised.

Asset Class	Threshold
Buildings	$50,000
Leasehold improvements	$10,000
Plant and equipment	$5,000
Motor vehicles	$10,000
Software – purchased	$10,000
Software – internally developed	$10,000

Revaluations

Fair values for each class of asset are determined:

Asset class	Revaluation cycle	Fair Value Measured at
Land	Tri-annually	Market approach
Building	Tri-annually	Depreciated replacement cost
Leasehold improvements	Tri-annually	Depreciated replacement cost
Plant and equipment	Tri-annually	Market approach
Motor vehicles	Tri-annually	Market approach

Following initial recognition at cost, property plant and equipment is carried at fair value less subsequent accumulated depreciation and accumulated impairment losses. Valuations are conducted with sufficient frequency to ensure that the carrying amounts of assets do not differ materially from the assets’ fair values as at the reporting date.

Revaluation adjustments are made on a class basis. Any revaluation increment is credited to equity under the heading of asset revaluation reserve, except to the extent that it reverses a previous revaluation decrement of the same asset class that was previously recognised in the surplus/(deficit). Revaluation decrements for a class of assets are recognised directly in the surplus/(deficit) except to the extent that they reverse a previous revaluation increment for that class. Any accumulated depreciation as at the revaluation date is eliminated against the gross carrying amount of the asset and the asset restated to the revalued amount.

Depreciation

Depreciable property, plant and equipment assets are written-off to their estimated residual values over their estimated useful lives to the ACMA using, in all cases, the straight-line method of depreciation. Depreciation rates (useful lives), residual values and methods are reviewed at each reporting date and necessary adjustments are recognised in the current, or current and future reporting periods, as appropriate.

Asset Class	Useful Life
Buildings	5 to 40 years
Leasehold improvements	Lease term
Plant and equipment	3 to 15 years

Impairment

All assets were assessed for impairment at 30 June 2019. Where indications of impairment exist, the asset’s recoverable amount is estimated and an impairment adjustment made if the asset’s recoverable amount is less than its carrying amount. The recoverable amount of an asset is the higher of its fair value less costs of disposal and its value in use. Value in use is the present value of the future cash flows expected to be derived from the asset. Where the future economic benefit of an asset is not primarily dependent on the asset’s ability to generate future cash flows, and the asset would be replaced if the ACMA were deprived of the asset, its value in use is taken to be its depreciated replacement cost.

Intangibles

The ACMA’s intangibles comprise of internally developed and purchased software for internal use. These assets are carried at cost less accumulated amortisation and accumulated impairment losses. Software is amortised on a straight-line basis over its anticipated useful life. The useful lives of the ACMA’s software are 3 to 10 years, and have not changed from the prior year.

Derecognition

An item of property, plant and equipment is derecognised upon disposal or when no further future economic benefits are expected from its use or disposal.

3.3 Payables

Note 3.3A: Suppliers	2019 $'000	2018 $'000
Trade creditors and accruals	2,774	4,377
Operating lease rentals	2,082	3,077
Total supplier payables	4,856	7,454
The majority of suppliers engaged had 30 day payment terms.
Note 3.3B: Other Payables Unearned revenue	634	-
Salaries and wages	365	381
Superannuation	64	60
Separations and redundancies	-	67
Other	11	11
Total other payables	1,074	519

3.4 Other Provisions

Reconciliation of the Other Provisions Account:	Provision for restoration $’000	Total $’000
As at 1 July 2018	2,575	2,575
Amounts reversed	-	-
Amounts used	-	-
Other movements	42	42
Total as at 30 June 2019	2,617	2,617

As indicated on the Schedule of Commitments, the ACMA currently has 5 major agreements for the leasing of premises which have provisions requiring the ACMA to restore the premises to their original condition at the conclusion of the lease (2018: 5).

4. Assets and liabilities administered on behalf of government

This section analyses assets used to conduct operations and the operating liabilities incurred as a result the ACMA does not control but administers on behalf of the Government. Unless otherwise noted, the accounting policies adopted are consistent with those applied for departmental reporting.

4.1 Administered – Financial Assets

	2019 $'000	2018 $'000
Note 4.1A: Cash and Cash Equivalents
Cash in special accounts	86	40
Cash on hand or on deposit	365	828
Total cash and cash equivalents	451	868
Note 4.1B: Taxation Receivables
Other taxes	113,125	65,164
Total taxation receivables (gross)	113,125	65,164
Less: impairment loss allowance
Other taxes	10,081	6,219
Total receivables (net)	103,044	58,945

Note 4.1C: Trade and Other Receivables
Other receivables
Annual Carrier Licence Charge	31,184	31,678
Statutory receivables	92	48
Total other receivables	31,276	31,726
Total trade and other receivables (gross)	31,276	31,726
Less: impairment loss allowance
Other receivables	1,077	284
Total trade and other receivables (net)	30,199	31,442
Credit terms for other receivables were within 30 days (2018: 30 days).
Note 4.1D: Other Financial Assets
Prepayments	8	-
Accrued revenue^{1, 2}	429,837	848,677
Total other financial assets	429,845	848,677

¹Accrued revenue represents the remaining instalment relating to the sale of 700MHz spectrum in 2017-18. This instalment for the 700MHz auction is payable in 2019-20.

²Accrued revenue for 2018 was understated by $46.288m relating to the understatement of revenue from the 700Mhz spectrum auction. See further information in the overview.

4.2 Administered – Payables

	2019	2018
	$'000	$'000
Note 4.2A: Other Payables
Unearned revenue1	108,008	130,046
Other	896	682
Total other payables	108,904	130,728

¹Unearned revenue represents radiocommunication licences paid in advance where the benefit has not yet been realised by the holder.

5. Funding

This section identifies the ACMA’s funding structure.

5.1 Appropriations

Note 5.1A: Departmental annual and unspent appropriations ('Recoverable GST exclusive')	2019 $’000	2018 $’000
Ordinary annual services
Annual Appropriation
Operating	90,157	82,097
Capital budget	6,913	7,242
Section 74 receipts	1,535	-
Total available appropriation	98,605	89,339
Appropriation applied (current and prior years)	(98,601)	(89,779)
Variance	4	(440)
Opening unspent appropriation balance	26,392	26,832
Repeal of Appropriation Act (No. 1) 2015-16	(284)	-
Closing unspent appropriation balance	26,112	26,392
Balance comprises appropriations as follows¹:
Appropriation Act (No. 1) 2015-16	-	34
Appropriation Act (No. 1) 2015-16 Capital Budget (DCB)	-	250
Supply Act (No. 1) 2016-17 Capital Budget (DCB)	-	1,937
Appropriation Act (No. 1) 2017-18 Capital Budget (DCB)	933	7,142
Appropriation Act (No. 1) 2017-18	-	12,852
Appropriation Act (No. 3) 2017-18	-	1,077
Appropriation Act (No. 1) 2017-18 cash held by the agency	-	3,100
Appropriation Act (No. 1) 2018-19 Capital Budget (DCB)	6,813	-
Appropriation Act (No. 1) 2018-19	13,981	-
Appropriation Act (No. 3) 2018-19	755	-
Appropriation Act (No. 1) 2018-19 cash held by the agency	3,630	-
Total unspent appropriation - ordinary annual services	26,112	26,392
Other services
Annual Appropriation
Equity injections	535	50
Total available appropriation	535	50
Appropriation applied (current and prior years)	(535)	(400)
Variance	-	(350)
Opening unspent appropriation balance	-	350
Closing unspent appropriation balance	-	-

Total unspent appropriation	26,112	26,392

¹Departmental Capital Budgets are appropriated through Appropriation Acts (No.1, 3). They form part of ordinary annual services and are not separately identified in the Appropriation Acts.

Accounting Policy

Revenue from Government - Departmental

Amounts appropriated for departmental appropriations for the year (adjusted for any formal additions and reductions) are recognised as Revenue from Government when the ACMA gains control of the appropriation, except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned.

Appropriations receivable are recognised at their nominal amounts.

Note 5.1B: Administered annual and unspent appropriations ('Recoverable GST exclusive')
	2019 $'000	2018 $'000
Ordinary annual services
Annual appropriation
Operating	22,921	8,156
Total available appropriation	22,921	8,156
Appropriation applied (current and prior years)	(8,983)	(6,984)
Variance	13,938	1,172
Opening unspent appropriation balance	2,400	1,228
Closing unspent appropriation balance	16,338	2,400
Balance comprises appropriations as follows¹:
Appropriation Act (No. 3) 2016-17	1,011	1,011
Appropriation Act (No. 3) 2017-18	921	1,389
Appropriation Act (No. 1) 2018-19	14,406	-
Total unspent appropriation - ordinary annual services	16,338	2,400
Total unspent appropriation	16,338	2,400

¹The total unspent appropriation is shown inclusive of Section 51 permanent quarantines against Appropriation Act (No. 3) 2016-17 of $1.011m and Appropriation Act (No. 3) 2017-18 of $0.921m.

Note 5.1C: Special Appropriations ('Recoverable GST exclusive')

		Appropriation applied
		2019	2018
Authority	Type	$'000	$'000
Public Governance, Performance and Accountability Act 2013 s77 Repayments²	Refund	6,977	6,700
Total special appropriations applied		6,977	6,700

²Relates to the refund of radiocommunications licences surrendered before the expiration date.

5.2 Special Accounts

Note 5.2A: Special Accounts ('Recoverable GST exclusive'	2019 $'000	2018* $'000	2019 $'000	2018 $'000
Balance brought forward from previous period*	2,009	5,448	40	195
Increases	15,841	11,304	77	-
Total increases	17,850	16,752	117	195
Available for payments	17,850	16,752	117	195
Decreases Departmental	(15,724)	(14,743)	-	-
Total departmental	(15,724)	(14,743)	-	-
Administered	-	-	(31)	(155)
Total administered	-	-	(31)	(155)
Total decreases	(15,724)	(14,743)	(31)	(155)
Total balance carried to the next period	2,126	2,009	86	40
Balance represented by: Cash held in entity bank accounts	51	56	-	-
Cash held in the Official Public Account	2,075	1,953	86	40
Total balance carried to the next period	2,126	2,009	86	40

*2018 balances have been amended for the Online Safety Special Account to reflect the actual opening balance in 2019.

¹Appropriation: Public Governance, Performance and Accountability Act 2013; section 80.

Establishing Instrument: Enhancing Online Safety Act 2015; section 72.

Purpose: To enhance online safety for Australians.

²Appropriation: Financial Management and Accountability Act 1997; section 20.

Establishing Instrument: FMA Act (Establishment of SOETM Special Account – ACMA) Determination 2012/03 . Purpose: This account was created to disburse amounts held on trust or otherwise for the benefit of a person other than the Commonwealth.

5.3 Regulatory Charging Summary

	2019 $'000	2018 $'000
Amounts applied
Departmental Annual appropriations	19,467	20,559
Own source revenue	432	314
Administered Special appropriations	-	300
Total amounts applied	19,899	21,173
Expenses
Departmental	19,986	20,973
Administered	-	86
Total expenses	19,986	21,059
External revenue Departmental	432	314
Administered	38,351	38,801
Total external revenue	38,783	39,115

Cost Recovered Activities:

The Administered revenue includes the Annual Carrier Licence Charge (2019 - $31.18m; 2018 - $31.67m) which is based on the cost of services provided by the ACMA, ACCC and the Department of Communications and the Arts. The ACMA is responsible for invoicing and collecting the charges from the telecommunications carriers on behalf of other participating Government organisations.

The administered revenue also included the money received on behalf of the Postal Industry Ombudsman (PIO) for investigation of complaints (2019 - $1.08m; 2018 - $0.56m). The ACMA is only responsible for invoicing and collecting the charges on behalf of the PIO.

5.4 Net Cash Appropriation Arrangement

	2019	2018
	$'000	$'000
Total comprehensive income loss less depreciation/amortisation expenses previously funded through revenue appropriations	(792)	(1,705)
Plus: depreciation/amortisation expenses previously funded through revenue appropriation	(11,539)	(12,139)
Total comprehensive loss - as per the Statement of Comprehensive Income	(12,331)	(13,844)

6. People and relationships

This section describes a range of employment and post-employment benefits provided to our people and our relationships with other key people.

6.1 Employee Provisions

Note 6.1A: Employee Provisions

2019

$'000

2018

$'000

Leave

20,030

17,313

Total employee provisions

20,030

17,313

Accounting Policy

Liabilities for ‘short-term employee benefits’ and termination benefits due within twelve months of the end of reporting period are measured at their nominal amounts.

The nominal amount is calculated with regard to the rates expected to be paid on settlement of the liability.

Other long-term employee benefits are measured as the net total of the present value of the defined benefit obligation at the end of the reporting period minus the fair value at the end of the reporting period of plan assets (if any) out of which the obligations are to be settled directly.

Leave

The liability for employee benefits includes a provision for annual leave and long service leave. No provision has been made for sick leave as all sick leave is non-vesting and the average sick leave taken in future years by employees of the ACMA is estimated to be less than the annual entitlement for sick leave.

The leave liabilities are calculated on the basis of employees’ remuneration at the estimated salary rates that will be applied at the time the leave is taken, including the ACMA’s employer superannuation contribution rates to the extent that the leave is likely to be taken during service rather than paid out on termination.

The liability for long service leave has been determined by reference to the short hand method prescribed under section 24 of the Financial Reporting Rule. The estimate of the present value of the liability takes into account attrition rates and pay increases through promotion and inflation.

Separation and Redundancy

Provision is made for separation and redundancy benefit payments. The ACMA recognises a provision for termination when it has developed a detailed formal plan for the terminations and has informed those employees affected that it will carry out the termination.

Superannuation

ACMA staff are members of the Commonwealth Superannuation Scheme (CSS), the Public Sector Superannuation Scheme (PSS) or the PSS accumulation plan (PSSap) or other superannuation funds held outside the Australian Government.

The CSS and PSS are defined benefit schemes for the Australian Government. The PSSap is a defined contribution scheme.

The liability for defined benefits is recognised in the financial statements of the Australian Government and is settled by the Australian Government in due course. This liability is reported in the Department of Finance’s administered schedules and notes.

The ACMA makes employer contributions to the employees' superannuation scheme at rates determined by an actuary to be sufficient to meet the current cost to the Australian Government. The ACMA accounts for the contributions as if they were contributions to defined contribution plans. The liability for superannuation recognised as at 30 June represents outstanding contributions.

6.2 Key Management Personnel Remuneration

Key Management Personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly. The ACMA has determined the Key Management Personnel to be the Chair, Deputy Chair, General Managers and the eSafety Commissioner.

Key Management Personnel remuneration is reported in the table below:

	2019 $	2018 $
Short-term employee benefits	2,360,890	2,261,014
Post-employment benefits	331,312	339,602
Other long-term employee benefits	63,566	52,254
Termination benefits	-	-
Total key management personnel remuneration expenses1	2,755,768	2,652,870

The total number of Key Management Personnel that are included in the above table is 10 (2018: 9).

The 2017-18 comparatives have been amended following a review of the composition of the ACMA's Key Management Personnel under the definition provided in AASB 124 Related Parties. Additionally, a review of the 2017-18 comparative balances was undertaken, which resulted in adjustments for amounts previously reported in this note for leave taken and paid out.

¹The above Key Management Personnel remuneration excludes the remuneration and other benefits of the Portfolio Minister. The Portfolio Minister's remuneration and other benefits are set by the Remuneration Tribunal and are not paid by the ACMA.

6.3 Related Party Disclosures

Related party relationships:

The ACMA is an Australian Government controlled entity. Related parties to the ACMA are Key Management Personnel including the Portfolio Minister, the Chair, the Deputy Chair, General Managers, the eSafety Commissioner and other Australian Government entities.

Transactions with related parties:

Given the breadth of Australian Government activities, related parties may transact with the Government sector in the same capacity as ordinary citizens. Such transactions include the payment or refund of taxes, receipt of a Medicare rebate or higher education loans. These transactions have not been separately disclosed in this note.

Significant transactions with related parties can include:

the payments of grants or loans;
purchases of goods and services;
asset purchases, sales transfers or leases;
debts forgiven; and
guarantees.

Giving consideration to relationships with related entities, and transactions entered into during the reporting period by the ACMA, it has been determined that there are no related party transactions to be separately disclosed (2018: nil).

7. Managing uncertainties

This section analyses how the ACMA manages financial risks within its operating environment.

7.1 Contingement Assets and Liabilities

Departmental

The ACMA is not aware of any Departmental quantifiable, unquantifiable or significant remote contingent assets or liabilities (2018: nil).

Administered

The ACMA is not aware of any material Administered quantifiable, unquantifiable or significant remote contingent assets or liabilities (2018: nil).

Accounting Policy

Contingent Liabilities and Contingent Assets

Contingent liabilities and contingent assets are not recognised in the Statement of Financial Position but are reported in the relevant notes. They may arise from uncertainty as to the existence of a liability or asset or represent an asset or liability in respect of which the amount cannot be reliably measured. Contingent assets are disclosed when settlement is probable but not virtually certain and contingent liabilities are disclosed when settlement is greater than remote.

7.2 Financial Instruments

Note 7.2A: Categories of Financial Instruments	2019 $'000	2018 $'000
Financial assets under AASB 139 Loans and receivables Cash and cash equivalents		3,100
Trade and other receivables		606
Total loans and receivables		3,706
Financial assets under AASB 9 Financial assets at amortised cost Cash and cash equivalents	3,630
Trade and other receivables	716
Total financial assets at amortised cost	4,346
Total financial assets	4,346	3,706
Financial liabilities at amortised cost Trade creditors and accruals	2,774	4,377
Total financial liabilities at amortised cost	2,774	4,377
Carrying amount of financial liabilities	2,774	4,377

Classification of financial assets on the date of initial application of AA SB9

Financial assets class	Notes	AASB 139 original classification	AASB 9 new classification	AASB 139 carrying amount at 1 July 2018 $'000	AASB 9 carrying amount at 1 July 2018 $'000
Cash and cash equivalents	3.1A	Loans and receivable	Amortised cost	3,100	3,100
Trade receivables	3.1B	Loans and receivable	Amortised cost	606	606
Total financial assets				3,706	3,706

Reconciliation of carrying amounts of financial assets on the date of initial application of AASB 9

Financial assets class	AASB 139 carrying amount at 1 July 2018 $'000	Reclassification $'000	Remeasurement $'000	AASB 9 carrying amount at 1 July 2018 $'000
Financial assets at amortised cost
Loans and receivable
Cash and cash equivalents	3,100	-	-	3,100
Trade receivables	606	-	-	606
Total amortised cost	3,706	-	-	3,706

The carrying value of financial assets and liabilities is a reasonable approximation of fair value.

7.3 Administered Financial Instruments

Note 7.3A: Categories of Financial Instruments	2019	2018
	$'000	$'000
Financial Assets under AASB 139
Loans and receivables
Cash and cash equivalents		868
Fees, charges and other revenue receivables		31,394
Accrued revenue		848,677
Total loans and receivables		880,939
Financial Assets under AASB 9
Financial assets at amortised cost
Cash and cash equivalents	451
Fees, charges and other revenue receivables	30,107
Accrued revenue	429,837
Total financial assets at amortised cost	460,395
Carrying amount of financial assets	460,395	880,939

Classification of financial assets on the date of initial application of AA SB9

Financial assets class	Notes	AASB 139 original classification	AASB 9 new classification	AASB 139 carrying amount at 1 July 2018 $'000	AASB 9 carrying amount at 1 July 2018 $'000
Cash and cash equivalents	4.1A	Loans and receivable	Amortised cost	868	868
Fees, charges and other revenue receivables	4.1C	Loans and receivable	Amortised cost	31,394	31,394
Accrued revenue	4.1D	Loans and receivable	Amortised cost	848,677	848,677
Total financial assets				880,939	880,939

Reconciliation of carrying amounts of financial assets on the date of initial application of AASB 9

Financial assets class	AASB 139 carrying amount at 1 July 2018 $'000	Reclassification $'000	Remeasurement $'000	AASB 9 carrying amount at 1 July 2018 $'000
Financial assets at amortised cost
Loans and receivable
Cash and cash equivalents	868	-	-	868
Fees, charges and other revenue receivables	31,394	-	-	31,394
Accrued revenue	848,677			848,677
Total amortised cost	880,939	-	-	880,939

Accounting Policy

Financial Assets

With the implementation of AASB 9 Financial Instruments for the first time in 2019, the ACMA classifies its financial assets in the following categories:

financial assets at fair value through profit or loss;
financial assets at fair value through other comprehensive income; and
financial assets measured at amortised cost.

The classification depends on both the ACMA's business model for managing the financial assets and contractual cash flow characteristics at the time of initial recognition. Financial assets are recognised when the ACMA becomes a party to the contract and, as a consequence, has a legal right to receive or a legal obligation to pay cash and derecognised when the contractual rights to the cash flows from the financial asset expire or are transferred upon trade date. Comparatives have not been restated on initial application.

Financial Assets at Amortised Cost

Financial assets included in this category need to meet two criteria:

the financial asset is held in order to collect the contractual cash flows; and
the cash flows are solely payments of principal and interest (SPPI) on the principal outstanding amount.

Amortised cost is determined using the effective interest method. Effective Interest Method

Income is recognised on an effective interest rate basis for Financial Assets that are recognised at amortised cost.

Impairment of Financial Assets

Financial Assets are assessed for impairment at the end of each reporting period based on Expected Credit Losses, using the general approach which measures the loss allowance based on an amount equal to lifetime expected credit losses where risk has significantly increased, or an amount equal to 12‐month expected credit losses if risk has not increased.

The simplified approach for trade, contract and lease receivables is used. This approach always measures the loss allowance as the amount equal to the lifetime expected credit losses.

A write-off constitutes a derecognition event where the write-off directly reduces the gross carrying amount of the financial asset.

Financial Liabilities

Financial liabilities are classified as either financial liabilities ‘at fair value through profit or loss’ or other financial liabilities. Financial liabilities are recognised and derecognised upon ‘trade date’.

Financial Liabilities at Fair Value Through Profit or Loss

Financial liabilities at fair value through profit or loss are initially measured at fair value. Subsequent fair value adjustments are recognised in profit or loss. The net gain or loss recognised in profit or loss incorporates any interest paid on the financial liability.

Financial Liabilities at Amortised Cost

Financial liabilities, including borrowings, are initially measured at fair value, net of transaction costs. These liabilities are subsequently measured at amortised cost using the Effective Interest Method, with interest expense recognised on an effective interest basis.

Supplier and Other Payables are recognised at amortised cost. Liabilities are recognised to the extent that the goods or services have been received (and irrespective of having been invoiced).

7.4 Fair Value Measurement

All Non-Financial Asets with the exception of Intangibles are measured at fair value. Other than Assets Held for Sale, these are all recurring fair value measurements.

Key judgements and estimates

Valuation of Land and Buildings

Independent valuations are obtained tri-annually as at 30 June for Land and Buildings. These valuations include calculations of estimated market cash flows which are adjusted to take into account physical, economic and external factors relevant to the asset under consideration. All valuations conducted are in compliance with AASB 13.

Valuation of Leasehold Improvements, Plant and Equipment

The estimated cost to replace the asset has been calculated and then adjusted to take into account obsolescence and physical deterioration (accumulated depreciation). The obsolescence has been determined based on professional judgement regarding physical, economic and external factors relevant to the asset under consideration.

8. Other items

8.1 Aggregated Assets and Liabilities

Note 8.1A: Departmental - Aggregate Assets and Liabilities Assets expected to be recovered in:	2019 $'000	2018 $'000
No more than 12 months	33,484	29,627
More than 12 months	-	-
Total assets	33,484	29,627
Liabilities expected to be settled in: No more than 12 months	9,595	9,083
More than 12 months	18,982	18,778
Total liabilities	28,577	27,861

Note 8.1B: Administered - Aggregate Assets and Liabilities	2019 $'000	2018 $'000
Assets expected to be recovered in:
No more than 12 months	563,539	510,095
More than 12 months	-	429,837
Total assets	563,539	939,932
Liabilities expected to be settled in:
No more than 12 months	100,381	121,806
More than 12 months	8,523	8,922
Total liabilities	108,904	130,728

Footnotes

Subject to certain exceptions, a ‘trigger event’ for a regional commercial radio broadcasting licence is defined as: (a) a change in control of a regional commercial radio licence, (b) the formation of a new registrable media group where a regional commercial radio broadcasting licence is in the group or (c) a change in controller of a registrable media group where a regional commercial radio broadcasting licence is in the group. A trigger event for a regional commercial radio broadcasting licence is different to a trigger event for a regional commercial television broadcasting licence, as introduced by the Broadcasting Legislation Amendment (Broadcasting Reform) Act 2017. ↩
Local content plans include obligations to meet minimum service standards for local news, weather, community service announcements and emergency warnings, and the requirement to prepare a local content plan and take all reasonable steps to comply with it. ↩

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https://www.transparency.gov.au/annual-reports/australian-communications-and-media-authority/reporting-year/2018-2019-12

Australian Communications and Media Authority Annual Report 2018–19

Appendixes

Appendix 1: Committees, memberships and attendance at meetings

Authority meetings

Executive Management Committee meetings

Audit and Risk Committee

ACMA advisory and consultative bodies

Appendix 2: Staffing information

Australian Public Sector (APS) classification and gender

Employment type by full-time and part-time status

Arrangements of SES and non-SES employees

Salary ranges by classification level

Appendix 3: Executive remuneration

Appendix 4: Programs and content

Appendix 5: Broadcasting investigations outcomes

Appendix 6: Telecommunications consumer protection compliance and enforcement outcomes

Appendix 7: Disclosures of information

Appendix 8: Lawful disruption of access to online services by government agencies

Appendix 9: Regional and Small Publishers Innovation Fund

Appendix 10: Advertising expenditure and market research

Appendix 11: Data reported by regulated entities

Appendix 12: Outcome table

Appendix 13: Entity resource statement

Appendix 14: eSafety financial reporting

Appendix 15: List of requirements

Appendix 16: Financial statements

Statement of comprehensive income

Statement of financial position

Statement of changes in equity

Statement of cashflows

Administered schedule of comprehensive income

Administered schedule of assets and liabilities

Administered reconciliation schedule

Administered cash flow statement

Notes to and forming part of the financial statements

Overview

1. Financial performance

​2. Income and expenses administered on behalf of government

3. Financial position

​4. Assets and liabilities administered on behalf of government

5. Funding

6. People and relationships

7. Managing uncertainties

8. Other items

Footnotes

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2. Income and expenses administered on behalf of government

4. Assets and liabilities administered on behalf of government