Network facilities tax

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 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 power lines 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 2020, the determined rate is $1,265 per kilometre of network route length.

Lodgement 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.

Reference material