Utilities (Network Facilities Tax) Act 2006 (ACT)

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Utilities (Network Facilities Tax) Act 2006   

A2006-58

Republication No 3

Effective:  23 June 2021

Republication date: 23 June 2021

Last amendment made by A2021‑12

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 23 June 2021.  It also includes any commencement, amendment, repeal or expiry affecting this republished law to 23 June 2021. 

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 type="disc">

  • authorised republications to which the Legislation Act 20011 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, the symbol  U  appears immediately before the provision heading.  Any uncommenced amendments that affect this republished law are accessible on the ACT legislation register ( For more information, see the home page for this law on the register.

    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 the Legislation Act 2001, section 95.

    Penalties

    At the republication date, the value of a penalty unit for an offence against this law is $160 for an individual and $810 for a corporation (see Legislation Act 2001, s 133).

    Utilities (Network Facilities Tax) Act 2006

    Contents

    Page

    1            Name of Act  2

    3            Dictionary  2

    4            Notes  2

    5Offences against Act—application of Criminal Code etc 2

    6            What is a network facility?  3

    7           What is a utility network?  3

    8            Network facility tax  4

    9            Registration of owners of network facilities  4

    10          Offence—failure to register  4

    11          Ownership of network facility—fixtures to land  5

    12          Returns  5

    13          Assessment  5

    14          Regulation-making power  6

    Dictionary7

    Endnotes

    1            About the endnotes  8

    2            Abbreviation key  8

    3            Legislation history  9

    4            Amendment history  9

    5            Earlier republications  10

    Utilities (Network Facilities Tax) Act 2006

    An Act to impose a tax on owners of utility…

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    Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.