The liability allocation determination for the 2018/19 Telecommunications Development Levy (TDL) covers the period from 1 July 2018 to 30 June 2019.
In March 2019, the 2018/19 TDL liability allocation process commenced with an initial information disclosure process to determine those telecommunications service providers who are liable persons who qualify to pay a portion of the TDL.
In May 2019 we consulted industry on proposed updates to the 2018/19 TDL specified instructions and templates. The consultation paper and submissions received can be found here.
On 27 June 2019, we published a number of documents to help Qualifying Liable Persons (QLPs) comply with the TDL requirements. This included the specified information templates that the QLPs must complete, the Specified Information and Assurance Report Instructions, and a list of firms that we have identified as being QLPs for the purposes of the 2018/19 TDL.