(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.