Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) An energy utility must lodge a return for a levy year if the utility provided an energy utility service in the ACT at any time—
(a) before 1 October in the year; or
(b) during the previous year.
(2) The return for a year must—
(a) be in writing; and
(b) be lodged with the commissioner for revenue not later than the return deadline; and
(c) state—
(i) for an electricity distributor—the total number of megawatt hours of electricity distributed by the distributor in the ACT in the previous year; and
(ii) for an electricity supplier—the total number of megawatt hours of electricity sold by the supplier in the ACT in the previous year; and
(iii) for a gas distributor—the total number of megajoules of gas distributed by the distributor in the ACT in the previous year; and
(iv) for a gas supplier—the total number of megajoules of gas sold by the supplier in the ACT in the previous year; and
(v) the way the energy utility calculated the number of megawatt hours or megajoules mentioned in subparagraphs (i) to (iv).
Note If a form is approved under the Taxation Administration Act 1999 , s 139C (Approved forms) for this provision, the form must be used.
(3) In this section:
"return deadline", for a return for a year, means—
(a) 31 October in the year; or
(b) if the deadline is extended under the Taxation Administration Act 1999 , section 40—the date by which the return must be lodged under that section.