Energy industry levy

Description

The Energy Industry Levy is used to recover the costs of regulating utilities and is applied to four energy sectors:

• electricity distribution;
• electricity supply;
• gas distribution;  and
• gas supply.

Energy utilities providing services in the ACT are required to register with the Commissioner for ACT Revenue.  This must be done within 90 days after commencing the provision of services.

Levy amount

ACT regulatory costs are determined each year and apportioned between the four energy sectors. The fixed and variable amounts vary according to the reference year and sector type. These amounts are displayed in the online return form.

Lodgment of returns

Registered utilities are required to lodge annual returns.  Annual returns for each year must be lodged with the Commissioner by 31 October in the same financial year. Use the Online Energy Industry Levy Return to lodge the annual return and make payment by EFT or BPay.

Relevant links

• Online Energy Levy Return (external site) 
• Determination of national regulatory obligations and costs (external site)
• Determination of the number of utilities and regulatory costs (external site)
• Determination of local regulatory costs (external site)

Previous page Utilities (network facilities) tax

Exchange of information

To assist in the identification and assessment of ACT taxes and grants we exchange information with other Revenue Offices and the Australian Taxation Office (ATO). 

The exchange of information with other Revenue Offices is in accordance with part 9 of the Taxation Administration Act 1999 (ACT) and similar legislation in the States and the Northern Territory.  The exchange of information with the ATO is in accordance with subsection 355-65 (5) Schedule 1 of the Taxation Administration Act 1953 (Cth).