Australian Capital Territory Current Acts

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UTILITIES (NETWORK FACILITIES TAX) ACT 2006 - SECT 12

Returns

    (1)     The owner of a network facility must lodge a return for a year if, at any time during the year, the owner was the owner of a network facility on land in the ACT.

    (2)     The return for a year must—

        (a)     be in writing; and

        (b)     be lodged with the commissioner not later than 60 days after the end of the year; and

        (c)     state—

              (i)     the route length of each network facility to which the return relates; and

              (ii)     the way the owner calculated the route length for the facility.



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