Australian Capital Territory
Taxation Administration (Amounts payable - Utilities (Network Facilities Tax)) Determination 2011 (No 1)
Disallowable instrument DI2011–47
made under the 
Taxation Administration Act 1999, s139 (Determination of amounts payable under tax laws)

EXPLANATORY STATEMENT
Purpose
The purpose of this instrument is to revoke DI2010-39, notified on 22 March 2010, and to determine a new rate for the calculation of Utilities (Network Facilities tax) payable under the Utilities (Network Facilities Tax) Act 2006 (the UNFT Act).  

Summary
The Network Facilities tax is payable to the ACT Government by the owners of utility network infrastructure that is located in the ACT.  The tax is calculated by multiplying the determined rate by the total network route length, measured in kilometres.

Section 139 of the Taxation Administration Act 1999 (the Taxation Administration Act) empowers the Minister to determine amounts for taxes, duties and levies payable under a tax law, including the UNFT Act.  

Owners must lodge an annual return for each year ending 31 March.  The 2010-11 return is for the period 1 April 2010 to 31 March 2011, and is payable by 30 May 2011. 

The methodology used to calculate the determined rate is to increase the previous years determined rate per kilometre of the network route length, increased by the “ACT Total” WPI for the 2010 December quarter, in this case 3.68%.

Determination
This instrument determines that, for the purposes of section 8 of the UNFT Act, the determined rate will be $749 per kilometre of network route length.  This determination commences on the day after its notification day.

Authorised by the Treasurer 
Katy Gallagher MLA