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This is a Bill, not an Act. For current law, see the Acts databases.
UTILITIES (NETWORK FACILITIES TAX) BILL 2006
2006
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL
TERRITORY
(As presented)
(Treasurer)
Utilities
(Network Facilities Tax) Bill 2006
Contents
Page
2006
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL
TERRITORY
(As presented)
(Treasurer)
Utilities (Network
Facilities Tax) Bill 2006
A Bill for
An Act to impose a tax on owners of utility network facilities, and for
other purposes
The Legislative Assembly for the Australian Capital Territory enacts as
follows:
This Act is the Utilities (Network Facilities Tax) Act
2006.
Note This Act is a tax law under the Taxation Administration Act
1999. As a tax law, this Act is subject to provisions of the Taxation
Administration Act 1999 about the administration and enforcement of tax laws
generally.
This Act commences on the day after its notification day.
Note The naming and commencement provisions automatically commence
on the notification day (see Legislation Act, s 75 (1)).
The dictionary at the end of this Act is part of this Act.
Note 1 The dictionary at the end of this Act defines certain terms
used in this Act, and includes references (signpost definitions)
to other terms defined elsewhere in this Act.
For example, the signpost definition ‘network
facility—see section 6.’ means that the term
‘network facility’ is defined in that
section.
Note 2 A definition in the dictionary (including a signpost
definition) applies to the entire Act unless the definition, or another
provision of the Act, provides otherwise or the contrary intention otherwise
appears (see Legislation Act, s 155 and s 156 (1)).
A note included in this Act is explanatory and is not part of this
Act.
Note See the Legislation Act, s 127 (1), (4) and (5) for the
legal status of notes.
5 Offences
against Act—application of Criminal Code etc
Other legislation applies in relation to offences against this
Act.
Note 1 Criminal Code
The Criminal Code, ch 2 applies to all offences against this Act (see Code,
pt 2.1).
The chapter sets out the general principles of criminal responsibility
(including burdens of proof and general defences), and defines terms used for
offences to which the Code applies (eg conduct,
intention, recklessness and strict
liability).
Note 2 Penalty units
The Legislation Act, s 133 deals with the meaning of offence penalties that
are expressed in penalty units.
6 What
is a network facility?
(1) A network facility means any part of the infrastructure
of a utility network.
(2) However, a network facility does not include any facility, or part of
a facility, that is affixed to land for which any of the following is in force
in relation to the use of the land for the utility network:
(a) a lease;
(b) a licence granted by the Territory;
(c) any right prescribed by regulation.
Examples of a network
facility
1 powerlines or pipes over or under land
2 telecommunications cabling
Note An example is part of the Act, is not exhaustive and may
extend, but does not limit, the meaning of the provision in which it appears
(see Legislation Act, s 126 and s 132).
7 What
is a utility network?
A utility network is—
(a) any of the following under the Utilities Act 2000:
(i) an electricity transmission network;
(ii) an electricity network (for the distribution of
electricity);
(iii) a gas transmission network;
(iv) a gas distribution network;
(v) a sewerage network;
(vi) a water network; or
(b) a telecommunications network under the Telecommunications Act
1997 (Cwlth) for communication between members of the public; or
(c) any other network prescribed by regulation.
(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)).
9 Registration
of owners of network facilities
The commissioner must register a person as the owner of a network facility
if—
(a) the person owns a network facility; and
(b) all or any part of the facility is on land in the ACT; and
(c) the person has applied to the commissioner for registration as the
owner of the facility.
10 Offence—failure
to register
(1) A person commits an offence if—
(a) the person becomes the owner of a network facility; and
(b) the network facility is on land in the ACT; and
(c) the person does not apply to the commissioner to be registered under
this Act within 90 days after the day the person becomes the owner of the
network facility.
Maximum penalty: 250 penalty units.
(2) Strict liability applies to subsection (1) (a) and (b).
(3) A person commits an offence if—
(a) on the commencement of this Act, the person owns a network facility;
and
(b) the network facility is on land in the ACT; and
(c) the person does not apply to the commissioner to be registered under
this Act within 90 days after the day this Act commences.
Maximum penalty: 250 penalty units.
(4) Strict liability applies to subsection (3) (a) and (b).
(5) Subsections (3) and (4) are laws to which the Legislation Act, section
88 (Repeal does not end effect of transitional laws etc) applies.
(6) Subsections (2), (3), (4) and (5) and this subsection expire 1 year
after the day this section commences.
11 Ownership
of network facility—fixtures to land
For this Act, the owner or occupier of land to which a network facility is
affixed has no proprietary interest in the facility only because it is affixed
to the land.
(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.
Note If a form is approved under the Taxation Administration Act
1999, s 139C (Approved forms) for this provision, the form must be
used.
If the route length used in the commissioner’s assessment of the tax
payable in relation to a network facility for a year is different from that
stated in the owner’s return for the facility for the year, the assessment
must also include a statement about—
(a) the information the commissioner used in the assessment; and
(b) the way the commissioner estimated the route length.
Note Assessments are made under the Taxation Administration Act
1999 and objections may be made under that Act, s 100 (1) (a).
14 Regulation-making
power
The Executive may make regulations for this Act.
Note A regulation must be notified, and presented to the Legislative
Assembly, under the Legislation Act.
15 Taxation
Administration Act 1999, new section 4 (ka)
insert
(ka) the Utilities (Network Facility Tax) Act 2006;
(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 Presentation speech
Presentation speech made in the Legislative Assembly on 2006.
2 Notification
Notified under the Legislation Act on 2006.
3 Republications of amended laws
For the latest republication of amended laws, see
www.legislation.act.gov.au.
© Australian Capital Territory
2006
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