Gas Levy Act 1991 (ACT)

The Gas Levy Act 1991 was the subject of a case heard by the Supreme Court of the Australian Capital Territory, where AGL Canberra Limited contested the imposition of a gas levy under the Act. The dispute centred on the interpretation and application of the levy, specifically regarding the calculation of gross revenue and the timing of levy payments in relation to the cessation of business by an authorised distributor.

The court was required to determine whether the levy should be calculated based on gross revenue derived from the sale of gas within the Territory or if it should include revenue from sales outside the Territory and sales to other authorised distributors. Additionally, the court had to address the timing of levy payments when an authorised distributor ceased operations, specifically whether the levy for the year of cessation should be based on the entire year or only the period up to the cessation date.

The court found that the levy should be calculated based on gross revenue derived from the sale of gas within the Territory, excluding sales outside the Territory and sales to other authorised distributors. Regarding the timing of levy payments, the court held that the levy for the year of cessation should be calculated based on the entire year. The court reasoned that the plain language of the Act required authorised distributors to pay a levy for the entire year in which they ceased operations, and any ambiguity in the Act should be resolved in favour of the Territory.

The court's decision resulted in a ruling in favour of the Territory, affirming the imposition of the gas levy as outlined in the Gas Levy Act 1991. The court ordered AGL Canberra Limited to pay the levy as determined by the Commissioner, based on the correct interpretation of the Act.