The Utilities Network Facilities Tax, effective from 21 December 2006, is imposed upon the owners of any network facility on land in the ACT. A network facility is any part of the infrastructure of a utility network not fixed to land subject to either a lease, a license granted by the Territory or any right prescribed by regulation.
Registered owners of utility networks in the ACT are to provide an annual return accompanied by payment, before 31 May of each year.
For more information visit the ACT Revenue Office website.
