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UTILITIES (NETWORK FACILITIES TAX) ACT 2006 (NO. 58 OF 2006) - NOTES

Dictionary

(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 12 December 2006.

2     Notification

    Notified under the Legislation Act on 20 December 2006.

3     Republications of amended laws

    For the latest republication of amended laws, see www.legislation.act.gov.au.


I certify that the above is a true copy of the Utilities (Network Facilities Tax) Bill 2006, which was passed by the Legislative Assembly on 14 December 2006.



Clerk of the Legislative Assembly










© Australian Capital Territory 2006

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Australian Capital Territory

2006-5800.jpg
Australian Capital Territory

Utilities (Network Facilities Tax) Act 2006

A2006-58



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