Australian Capital Territory Repealed Acts

This legislation has been repealed.

GAS LEVY ACT 1991

TABLE OF PROVISIONS

           Long Title

   1.      This Act may be cited as the Gas Levy Act 1991.  
   2.      The Taxation (Administration) Act 1987 is incorporated and shall be read as one with this Act.  
   3.      In this Act, unless the contrary intention appears—“apparatus” includes any installation or appliance; “authorised distributor” means—  
   4.      The Commissioner has the general administration of this Act.  
   5.      (1) Where a person, other than the AGL Canberra Limited, becomes an authorised distributor, that person shall, within 14 days, notify the Commissioner in writing of that fact.  
   6.      An authorised distributor is liable to pay to the Territory levy determined in accordance with this Act.  
   7.      The levy payable by an authorised distributor is an amount equal to 1.75% of the gross revenue derived by the authorised distributor from the sale of gas during the immediately preceding calendar year, disregarding revenue from—  
   8.      (1) An authorised distributor shall, not later than 31 March in each year, lodge with the Commissioner a return in relation to the immediately preceding calendar year.  
   9.      In addition to any records kept pursuant to section 96 of the Taxation (Administration) Act 1987 an authorised distributor shall keep such records as are prescribed.  
   10.     (1) Where an authorised distributor ceases to carry on the business of supplying or distributing gas, the distributor—  
   11.     The Executive may make regulations, not inconsistent with this Act, prescribing matters—  
   12.     This Act applies in relation to levy payable in 1992 as if each reference to the immediately preceding calendar year were a reference to the period of 6 months commencing on 1 July 1991.