Australian Capital Territory Current Acts

UTILITIES (NETWORK FACILITIES TAX) ACT 2006 - SECT 8

    (1)     The owner of a network facility on land in the ACT is liable to pay tax in relation to the facility at the rate worked out as follows:

    (2)     In this section:

"determined rate" means the rate determined under the Taxation Administration Act 1999

, section 139.

Note     The Taxation Administration Act 1999

provides for the Minister to determine the rate at which, or the method by which, an amount of tax payable under a tax law is to be calculated (see s 139 (1) (b)).