Australian Capital Territory Consolidated Acts

UTILITIES (NETWORK FACILITIES TAX) ACT 2006 - NOTES

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     About the endnotes

Amending and modifying laws are annotated in the legislation history and the amendment history. Current modifications are not included in the republished law but are set out in the endnotes.

Not all editorial amendments made under the Legislation Act 2001, part 11.3 are annotated in the amendment history. Full details of any amendments can be obtained from the Parliamentary Counsel's Office.

Uncommenced amending laws and expiries are listed in the legislation history and the amendment history. These details are underlined. Uncommenced provisions and amendments are not included in the republished law but are set out in the last endnote.

If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering.

The endnotes also include a table of earlier republications.

2     Abbreviation key

am = amended	ord = ordinance
amdt = amendment	orig = original
ch = chapter	par = paragraph/subparagraph
def = definition	pres = present
dict = dictionary	prev = previous
disallowed = disallowed by the Legislative	(prev...) = previously
Assembly	pt = part
div = division	r = rule/subrule
exp = expires/expired	renum = renumbered
Gaz = gazette	reloc = relocated
hdg = heading	R[X] = Republication No
IA = Interpretation Act 1967	RI = reissue
ins = inserted/added	s = section/subsection
LA = Legislation Act 2001	sch = schedule
LR = legislation register	sdiv = subdivision
LRA = Legislation (Republication) Act 1996	sub = substituted
mod = modified/modification	SL = Subordinate Law
o = order	underlining = whole or part not commenced
om = omitted/repealed	or to be expired

3     Legislation history

Utilities (Network Facilities Tax) Act 2006 A2006-58

notified LR 20 December 2006

s 1, s 2 commenced 20 December 2006 (LA s 75 (1))

remainder commenced 21 December 2006 (s 2)

4     Amendment history

Commencement
s 2     om LA s 89 (4)

Offence—failure to register
s 10     (2)-(6) exp 21 December 2007 (s 10 (6) (LA s 88 declaration applies))

Taxation Administration Act 1999, new section 4 (ka)
s 15     om LA s 89 (3)

5     Earlier republications

Some earlier republications were not numbered. The number in column 1 refers to the publication order.

Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register. A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1. Electronic and printed versions of an authorised republication are identical.

Republication No and date	Effective	Last amendment made by	Republication for
R1 21 Dec 2006	21 Dec 2006– 21 Dec 2007	not amended	new Act

© Australian Capital Territory 2007

Australian Capital Territory

A2006-58

Republication No 2

Effective: 22 December 2007

Republication date: 22 December 2007

Act not amended
(republication for commenced expiry)





Unauthorised version prepared by ACT Parliamentary Counsel's Office

About this republication

The republished law

This is a republication of the Utilities (Network Facilities Tax) Act 2006 (including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on 22 December 2007. It also includes any amendment, repeal or expiry affecting the republished law.

The legislation history and amendment history of the republished law are set out in endnotes 3 and 4.

Kinds of republications

The Parliamentary Counsel's Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at www.legislation.act.gov.au):

              • authorised republications to which the Legislation Act 2001 applies

              • unauthorised republications.

The status of this republication appears on the bottom of each page.

Editorial changes

The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication. Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice.

This republication includes amendments made under part 11.3 (see endnote 1).

Uncommenced provisions and amendments

If a provision of the republished law has not commenced or is affected by an uncommenced amendment, the symbol  U  appears immediately before the provision heading. The text of the uncommenced provision or amendment appears only in the last endnote.

Modifications

If a provision of the republished law is affected by a current modification, the symbol  M  appears immediately before the provision heading. The text of the modifying provision appears in the endnotes. For the legal status of modifications, see Legislation Act 2001, section 95.

Penalties

The value of a penalty unit for an offence against this republished law at the republication date is—

(a) if the person charged is an individual—$100; or

(b) if the person charged is a corporation—$500.

Australian Capital Territory

Utilities (Network Facilities Tax) Act 2006

Endnotes

Australian Capital Territory

Utilities (Network Facilities Tax) Act 2006