This legislative instrument, the Telecommunications (Non-refundable Code Development Costs and Auditing Requirements) Determination 2026, establishes the rules and procedures for non-refundable code development costs and auditing requirements within the Australian telecommunications sector. It is administered by the Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts and is authorised under the Telecommunications Act 1997.

Telecommunications firms operating in Australia will be subject to these new requirements. Compliance officers should review the determination to understand the specific cost recovery mechanisms and auditing obligations that will apply to their organization. The determination is effective from March 25, 2026, and entities must ensure adherence to these new standards.