Australian Capital Territory
Utilities (Network Facilities Tax) Act 2006    
A2006-58
Republication No 1
Effective:  21 December 2006 – 21 December 2007
Republication date: 21 December 2006
Act not amended

Unauthorised version prepared by ACT Parliamentary Counsel’s Office

About this republication
The republished law
This is a republication of the Utilities (Network Facilities Tax) Act 2006 (including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on 21 December 2006.  It also includes any amendment, repeal or expiry affecting the republished law.  
The legislation history and amendment history of the republished law are set out in endnotes 3 and 4. 
Kinds of republications
The Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at www.legislation.act.gov.au):
•	authorised republications to which the Legislation Act 2001 applies
•	unauthorised republications.
The status of this republication appears on the bottom of each page.
Editorial changes
The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication.  Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117).  The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice.  
This republication does not include amendments made under part 11.3 (see endnote 1).
Uncommenced provisions and amendments
If a provision of the republished law has not commenced or is affected by an uncommenced amendment, the symbol  U  appears immediately before the provision heading.  The text of the uncommenced provision or amendment appears only in the last endnote.
Modifications
If a provision of the republished law is affected by a current modification, the symbol  M  appears immediately before the provision heading.  The text of the modifying provision appears in the endnotes.  For the legal status of modifications, see Legislation Act 2001, section 95.
Penalties
The value of a penalty unit for an offence against this republished law at the republication date is—
	(a)	if the person charged is an individual—$100; or
	(b)	if the person charged is a corporation—$500.

Australian Capital Territory
Utilities (Network Facilities Tax) Act 2006

Contents
	Page
	1	Name of Act	2
	3	Dictionary	2
	4	Notes	2
	5	Offences against Act—application of Criminal Code etc	3
	6	What is a network facility?	3
	7	What is a utility network?	4
	8	Network facility tax	4
	9	Registration of owners of network facilities	5
	10	Offence—failure to register	5
	11	Ownership of network facility—fixtures to land	6
	12	Returns	6
	13	Assessment	7
	14	Regulation-making power	7
Dictionary		8
Endnotes
	1	About the endnotes	9
	2	Abbreviation key	9
	3	Legislation history	10
	4	Amendment history	10

Australian Capital Territory
Utilities (Network Facilities Tax) Act 2006

An Act to impose a tax on owners of utility network facilities, and for other purposes

    

1	Name of Act
This Act is the Utilities (Network Facilities Tax) Act 2006.
Note	This Act is a tax law under the Taxation Administration Act 1999.  As a tax law, this Act is subject to provisions of the Taxation Administration Act 1999 about the administration and enforcement of tax laws generally.
3	Dictionary
The dictionary at the end of this Act is part of this Act.
Note 1	The dictionary at the end of this Act defines certain terms used in this Act, and includes references (signpost definitions) to other terms defined elsewhere in this Act.
For example, the signpost definition ‘network facility—see section 6.’ means that the term ‘network facility’ is defined in that section.
Note 2	A definition in the dictionary (including a signpost definition) applies to the entire Act unless the definition, or another provision of the Act, provides otherwise or the contrary intention otherwise appears (see Legislation Act, s 155 and s 156 (1)).
4	Notes
A note included in this Act is explanatory and is not part of this Act.
Note	See the Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.
5	Offences against Act—application of Criminal Code etc
Other legislation applies in relation to offences against this Act.
Note 1	Criminal Code
The Criminal Code, ch 2 applies to all offences against this Act (see Code, pt 2.1).  
The chapter sets out the general principles of criminal responsibility (including burdens of proof and general defences), and defines terms used for offences to which the Code applies (eg conduct, intention, recklessness and strict liability).
Note 2	Penalty units
The Legislation Act, s 133 deals with the meaning of offence penalties that are expressed in penalty units.
6	What is a network facility?
	(1)	A network facility means any part of the infrastructure of a utility network.
	(2)	However, a network facility does not include any facility, or part of a facility, that is affixed to land for which any of the following is in force in relation to the use of the land for the utility network:
	(a)	a lease;
	(b)	a licence granted by the Territory;
	(c)	any right prescribed by regulation.
Examples of a network facility
1	powerlines or pipes over or under land
2	telecommunications cabling
Note	An example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).
7	What is a utility network?
A utility network is—
	(a)	any of the following under the Utilities Act 2000:
	(i)	an electricity transmission network;
	(ii)	an electricity network (for the distribution of electricity);
	(iii)	a gas transmission network;
	(iv)	a gas distribution network;
	(v)	a sewerage network;
	(vi)	a water network; or
	(b)	a telecommunications network under the Telecommunications Act 1997 (Cwlth) for communication between members of the public; or
	(c)	any other network prescribed by regulation.
8	Network facility tax
	(1)	The owner of a network facility on land in the ACT is liable to pay tax in relation to the facility at the rate worked out as follows:

	(2)	In this section:
determined rate means the rate determined under the Taxation Administration Act 1999, section 139.
Note 	The Taxation Administration Act 1999 provides for the Minister to determine the rate at which, or the method by which, an amount of tax payable under a tax law is to be calculated (see  s 139 (1) (b)).
9	Registration of owners of network facilities
The commissioner must register a person as the owner of a network facility if—
	(a)	the person owns a network facility; and
	(b)	all or any part of the facility is on land in the ACT; and
	(c)	the person has applied to the commissioner for registration as the owner of the facility.
10	Offence—failure to register
	(1)	A person commits an offence if—
	(a)	the person becomes the owner of a network facility; and
	(b)	the network facility is on land in the ACT; and
	(c)	the person does not apply to the commissioner to be registered under this Act within 90 days after the day the person becomes the owner of the network facility.
Maximum penalty:  250 penalty units. 
	(2)	Strict liability applies to subsection (1) (a) and (b).
	(3)	A person commits an offence if—
	(a)	on the commencement of this Act, the person owns a network facility; and
	(b)	the network facility is on land in the ACT; and
	(c)	the person does not apply to the commissioner to be registered under this Act within 90 days after the day this Act commences.
Maximum penalty:  250 penalty units. 
	(4)	Strict liability applies to subsection (3) (a) and (b).
	(5)	Subsections (3) and (4) are laws to which the Legislation Act, section 88 (Repeal does not end effect of transitional laws etc) applies.
	(6)	Subsections (2), (3), (4) and (5) and this subsection expire 1 year after the day this section commences. 
11	Ownership of network facility—fixtures to land
For this Act, the owner or occupier of land to which a network facility is affixed has no proprietary interest in the facility only because it is affixed to the land.
12	Returns
	(1)	The owner of a network facility must lodge a return for a year if, at any time during the year, the owner was the owner of a network facility on land in the ACT.
	(2)	The return for a year must—
	(a)	be in writing; and
	(b)	be lodged with the commissioner not later than 60 days after the end of the year; and
	(c)	state—
	(i)	the route length of each network facility to which the return relates; and
	(ii)	the way the owner calculated the route length for the facility.
Note	If a form is approved under the Taxation Administration Act 1999, s 139C (Approved forms) for this provision, the form must be used.
13	Assessment
If the route length used in the commissioner’s assessment of the tax payable in relation to a network facility for a year is different from that stated in the owner’s return for the facility for the year, the assessment must also include a statement about—
	(a)	the information the commissioner used in the assessment; and
	(b)	the way the commissioner estimated the route length.
Note 	Assessments are made under the Taxation Administration Act 1999 and objections may be made under that Act, s 100 (1) (a). 
14	Regulation-making power
The Executive may make regulations for this Act.
Note	A regulation must be notified, and presented to the Legislative Assembly, under the Legislation Act.

Dictionary
(see s 3)
Note 1	The Legislation Act contains definitions and other provisions relevant to this Act.
Note 2	For example, the Legislation Act, dict, pt 1, defines the following term:
·	the Territory.
assessment—see the Taxation Administration Act 1999, dictionary.
commissioner—see the Taxation Administration Act 1999, dictionary.
land includes water.
network facility—see section 6.
network facility tax means tax payable under section 8.
on—a network facility is on land if the facility, or any part of the facility, is on, over or under the land.
owner, for a network facility, means the legal owner, whether or not the legal owner also has rights to operate the facility.
registered means registered under section 9.
route length, of a network facility on land, means the length of the horizontal projection of the facility on the land.
utility network—see section 7.
year means a year ending on 31 March.

Endnotes
1	About the endnotes
Amending and modifying laws are annotated in the legislation history and the amendment history.  Current modifications are not included in the republished law but are set out in the endnotes.
Not all editorial amendments made under the Legislation Act 2001, part 11.3 are annotated in the amendment history.  Full details of any amendments can be obtained from the Parliamentary Counsel’s Office.
Uncommenced amending laws and expiries are listed in the legislation history and the amendment history.  These details are underlined.  Uncommenced provisions and amendments are not included in the republished law but are set out in the last endnote.
If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering.  
The endnotes also include a table of earlier republications.
2	Abbreviation key

am = amended	ord = ordinance	
amdt = amendment	orig = original	
ch = chapter	par = paragraph/subparagraph	
def = definition	pres = present	
dict = dictionary	prev = previous	
disallowed = disallowed by the Legislative 	(prev...) = previously	
Assembly	pt = part	
div = division	r = rule/subrule	
exp = expires/expired	renum = renumbered	
Gaz = gazette	reloc = relocated	
hdg = heading	R[X] = Republication No	
IA = Interpretation Act 1967	RI = reissue	
ins = inserted/added	s = section/subsection	
LA = Legislation Act 2001	sch = schedule	
LR = legislation register	sdiv = subdivision	
LRA = Legislation (Republication) Act 1996	sub = substituted	
mod = modified/modification	SL = Subordinate Law	
o = order	underlining = whole or part not commenced	
om = omitted/repealed	or to be expired	
3	Legislation history
Utilities (Network Facilities Tax) Act 2006 A2006-58
notified LR 20 December 2006
s 1, s 2 commenced 20 December 2006 (LA s 75 (1))
remainder commenced 21 December 2006 (s 2)
4	Amendment history
Commencement
s 2	om LA s 89 (4)
Offence—failure to register
s 10	(2)-(6) exp 21 December 2007 (s 10 (6) (LA s 88 declaration applies))
Taxation Administration Act 1999, new section 4 (ka)
s 15	om LA s 89 (3)

©  Australian Capital Territory 2006