Australian Capital Territory Numbered Acts

UTILITIES (NETWORK FACILITIES TAX) ACT 2006 (NO. 58 OF 2006) - SECT 13

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).