A public sector licensor decides whether a transaction is a licence within this Standard or a tax within AASB 1058 by features such as whether the payment confers a right the payer does not otherwise have, whether it is tied to an activity the payer chooses to undertake, whether the amount relates to the right granted, and whether the licensor has power to withdraw the right. Where an arrangement issues a licence but also sets a price above the value of the right to raise revenue, the presumption that the whole price relates to the licence is rebutted where the licence fee is not commensurate with licences of a similar nature or the amount depends on the licensee's income or activity levels, and the excess is a tax under AASB 1058. Licences created by statute rather than contract are within the Standard because the statutory rights and obligations are enforceable by equivalent means, and the licensor applies the same analysis of enforceability and performance obligations to them.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.