The application of active control means to regulate the flow of exhaust gas in a turbocharger turbine is a concept developed by the Turbomachinery Group at Imperial College, London. It is a new concept the first results of which were made public in 2004. This paper presents the theoretical grounding behind the idea, its development and the elements required for a successful implementation of active control for a turbocharger turbine and the integration of such a turbocharger system within an internal combustion engine. This paper is intended to fill a gap in the theoretical understanding of the issues pertaining to the concept of Active Control for Turbocharger Turbines. The discussion is led towards a theory summarising the flow physics and their effect on the behaviour of the exhaust gas flow occurring during turbocharger turbine inlet geometrical changes and the implications from the periodic nature of these geometric changes in particular with respect to cycle performance results both for the turbocharger and for the engine. This paper is written with the purpose of presenting a realistic context of ACT operation by identifying and considering those parameters relevant to the operation and successful application of ACT to an internal combustion engine. In addition, the requirements for a dedicated ACT control strategy which can be effective in the ACT-engine integrated environment are, also, highlighted.