Utilities (Network Facilities) Tax

Description

Utilities (Network Facilities) Tax, effective from 21 December 2006, 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 facility include powerlines or pipes over or under land, and telecommunications cabling. 

Tax Amount

For the year ending on 31 March 2008 the amount of tax is calculated by multiplying the linear route length of the network by the rate $676.

Compliance Obligations/Requirements

Registered owners of utility networks in the ACT are to provide an annual return accompanied by payment, before 31 May of each year.

Documents Required on Lodgment

Application for Utilities (Network Facilities) Tax Registration  (53Kb)

Utilities (Network Facilities) Tax Annual Lodgment Form for year ending 31 March 2007  (31Kb)

Utilities (Network Facilities) Tax Annual Lodgment Form for year ending 31 March 2008  (31Kb)

Relevant Links

Determination of current tax rate DI2008-37

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