Utilities (network facilities) tax

Description

Utilities (Network Facilities) Tax, is payable by the owners of any network facility on land in the ACT.  A network facility is any part of the infrastructure of a utility network not fixed to land subject to either a lease, a license granted by the Territory or any right prescribed by regulation.

Utility networks include networks for transmitting and distributing electricity, gas, sewage, water and telecommunications.  Examples of network facilities include powerlines or pipes over or under land, and telecommunications cabling. 

Tax amount

The tax amount payable is calculated by multiplying the determined rate by the linear route length of the network.  For the year ending 31 March 2013, the determined rate is $921.

Lodgment of returns

Registered owners of utility networks in the ACT must lodge an annual return, and make payment, by 30 May each year.  Use the Online Utilities (Network Facilities) Tax Return to lodge the annual return and make payment by EFT or BPay.

Relevant links

• Determination of current tax rate (external site)
• Application for Utilities (Network Facilities) Tax Registration (external site)
• Online Utilities (Network Facilities) Tax Return (external site)

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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).