Australian Capital Territory Current Acts

UTILITIES (NETWORK FACILITIES TAX) ACT 2006 - NOTES

(see s 3)

Note 1     The Legislation Act

contains definitions and other provisions relevant to this Act.

Note 2     For example, the Legislation Act

, dict, pt 1, defines the following term:

              •     the Territory.

"assessment"—see the Taxation Administration Act 1999

, dictionary.

"commissioner"—see the Taxation Administration Act 1999

, dictionary.

"land" includes water.

"network facility"—see section 6.

"network facility tax" means tax payable under section 8.

"on"—a network facility is on land if the facility, or any part of the facility, is on, over or under the land.

"owner", for a network facility, means the legal owner, whether or not the legal owner also has rights to operate the facility.

"registered" means registered under section 9.

"route length", of a network facility on land, means the length of the horizontal projection of the facility on the land.

"utility network"—see section 7.

"year" means a year ending on 31 March.

Endnotes

1     About the endnotes

Amending and modifying laws are annotated in the legislation history and the amendment history. Current modifications are not included in the republished law but are set out in the endnotes.

Not all editorial amendments made under the Legislation Act 2001

, part 11.3 are annotated in the amendment history. Full details of any amendments can be obtained from the Parliamentary Counsel's Office.

Uncommenced amending laws are not included in the republished law. The details of these laws are underlined in the legislation history. Uncommenced expiries are underlined in the legislation history and amendment history.

If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering.

The endnotes also include a table of earlier republications.

2     Abbreviation key

A = Act	NI = Notifiable instrument
AF = Approved form	o = order
am = amended	om = omitted/repealed
amdt = amendment	ord = ordinance
AR = Assembly resolution	orig = original
ch = chapter	par = paragraph/subparagraph
CN = Commencement notice	pres = present
def = definition	prev = previous
DI = Disallowable instrument	(prev...) = previously
dict = dictionary	pt = part
disallowed = disallowed by the Legislative	r = rule/subrule
Assembly	reloc = relocated
div = division	renum = renumbered
exp = expires/expired	R[X] = Republication No
Gaz = gazette	RI = reissue
hdg = heading	s = section/subsection
IA = Interpretation Act 1967	sch = schedule
ins = inserted/added	sdiv = subdivision
LA = Legislation Act 2001	SL = Subordinate law
LR = legislation register	sub = substituted
LRA = Legislation (Republication) Act 1996	underlining = whole or part not commenced
mod = modified/modification	or to be expired

3     Legislation history

Utilities (Network Facilities Tax) Act 2006 A2006-58

notified LR 20 December 2006

s 1, s 2 commenced 20 December 2006 (LA s 75 (1))

remainder commenced 21 December 2006 (s 2)

as amended by

Statute Law Amendment Act 2021

A2021-12 sch 3 pt 3.61

notified LR 9 June 2021

s 1, s 2 commenced 9 June 2021 (LA s 75 (1))

sch 3 pt 3.61 commenced 23 June 2021 (s 2 (1))

4     Amendment history

Commencement
s 2     om LA s 89 (4)

Offence—failure to register
s 10     (2)-(6) exp 21 December 2007 (s 10 (6) (LA s 88 declaration applies))

Returns
s 12     am A2021-12

amdt 3.176

Taxation Administration Act 1999, new section 4 (ka)
s 15     om LA s 89 (3)

5     Earlier republications

Some earlier republications were not numbered. The number in column 1 refers to the publication order.

Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register. A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1. Electronic and printed versions of an authorised republication are identical.

Republication No and date	Effective	Last amendment made by	Republication for
R1 21 Dec 2006	21 Dec 2006– 21 Dec 2007	not amended	new Act
R2 22 Dec 2007	22 Dec 2007– 22 June 2021	not amended	commenced expiry

© Australian Capital Territory 2021

Australian Capital Territory

A2006-58

Republication No 3

Effective: 23 June 2021

Republication date: 23 June 2021

Last amendment made by A2021-12

This is a republication of the Utilities (Network Facilities Tax) Act 2006

(including any amendment made under the Legislation Act 2001

, part 11.3 (Editorial changes)) as in force on 23 June 2021

. It also includes any commencement, amendment, repeal or expiry affecting this republished law to 23 June 2021

.

The legislation history and amendment history of the republished law are set out in endnotes 3 and 4.

Kinds of republications

The Parliamentary Counsel's Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at www.legislation.act.gov.au

):

              • authorised republications to which the Legislation Act 2001

1 applies

              • unauthorised republications.

The status of this republication appears on the bottom of each page.

Editorial changes

The Legislation Act 2001

, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication. Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001

, s 115 and s 117). The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice.

This republication includes amendments made under part 11.3 (see endnote 1).

Uncommenced provisions and amendments

If a provision of the republished law has not commenced, the symbol  U  appears immediately before the provision heading. Any uncommenced amendments that affect this republished law are accessible on the ACT legislation register (www.legislation.act.gov.au

). For more information, see the home page for this law on the register.

Modifications

If a provision of the republished law is affected by a current modification, the symbol  M  appears immediately before the provision heading. The text of the modifying provision appears in the endnotes. For the legal status of modifications, see the Legislation Act 2001

, section 95.

Penalties

At the republication date, the value of a penalty unit for an offence against this law is $160 for an individual and $810 for a corporation (see Legislation Act 2001

, s 133).

Australian Capital Territory

Utilities (Network Facilities Tax) Act 2006

Endnotes8

Australian Capital Territory

Utilities (Network Facilities Tax) Act 2006