{"id":"a-2006-58","name":"Utilities (Network Facilities Tax) Act 2006","slug":"utilities-network-facilities-tax-act-2006","collection":"act","jurisdiction":"act","status":"in_force","isInForce":true,"actNumber":"58 of 2006","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":24562,"registerId":"act-a-2006-58-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Utilities (Network Facilities Tax) Act 2006","content":"Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nUtilities (Network Facilities Tax)\nAct 2006\nA2006-58\nRepublication No 3\nEffective: 23 June 2021\nRepublication date: 23 June 2021\nLast amendment made by A2021-12\n\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAbout this republication\nThe republished law\nThis is a republication of the Utilities (Network Facilities Tax) Act 2006 (including any\namendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on\n23 June 2021. It also includes any commencement, amendment, repeal or expiry affecting this\nrepublished law to 23 June 2021.\nThe legislation history and amendment history of the republished law are set out in endnotes 3\nand 4.\nKinds of republications\nThe Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT\nlegislation register at www.legislation.act.gov.au):\n• authorised republications to which the Legislation Act 20011 applies\n• unauthorised republications.\nThe status of this republication appears on the bottom of each page.\nEditorial changes\nThe Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial\namendments and other changes of a formal nature when preparing a law for republication.\nEditorial changes do not change the effect of the law, but have effect as if they had been made by\nan Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The\nchanges are made if the Parliamentary Counsel considers they are desirable to bring the law into\nline, or more closely into line, with current legislative drafting practice.\nThis republication includes amendments made under part 11.3 (see endnote 1).\nUncommenced provisions and amendments\nIf a provision of the republished law has not commenced, the symbol U appears immediately\nbefore the provision heading. Any uncommenced amendments that affect this republished law\nare accessible on the ACT legislation register (www.legislation.act.gov.au). For more\ninformation, see the home page for this law on the register.\nModifications\nIf a provision of the republished law is affected by a current modification, the\nsymbol M appears immediately before the provision heading. The text of the modifying\nprovision appears in the endnotes. For the legal status of modifications, see the Legislation\nAct 2001, section 95.\nPenalties\nAt the republication date, the value of a penalty unit for an offence against this law is $160 for an\nindividual and $810 for a corporation (see Legislation Act 2001, s 133).\n\nR3\n23/06/21\nUtilities (Network Facilities Tax) Act 2006\nEffective: 23/06/21\ncontents 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nUtilities (Network Facilities Tax)\nAct 2006\nContents\nPage\n1 Name of Act 2\n3 Dictionary 2\n4 Notes 2\n5 Offences against Act—application of Criminal Code etc 2\n6 What is a network facility? 3\n7 What is a utility network? 3\n8 Network facility tax 4\n9 Registration of owners of network facilities 4\n10 Offence—failure to register 4\n11 Ownership of network facility—fixtures to land 5\n12 Returns 5\n13 Assessment 5\n14 Regulation-making power 6\n\nContents\nPage\ncontents 2 Utilities (Network Facilities Tax) Act 2006\nEffective: 23/06/21\nR3\n23/06/21\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nDictionary 7\nEndnotes\n1 About the endnotes 8\n2 Abbreviation key 8\n3 Legislation history 9\n4 Amendment history 9\n5 Earlier republications 10\n\nR3\n23/06/21\nUtilities (Network Facilities Tax) Act 2006\nEffective: 23/06/21\npage 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nUtilities (Network Facilities Tax)\nAct 2006\nAn Act to impose a tax on owners of utility network facilities, and for other\npurposes\n\nSection 1\npage 2 Utilities (Network Facilities Tax) Act 2006\nEffective: 23/06/21\nR3\n23/06/21\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n1 Name of Act\nThis Act is the Utilities (Network Facilities Tax) Act 2006.\nNote This Act is a tax law under the Taxation Administration Act 1999. As a\ntax law, this Act is subject to provisions of the Taxation Administration\nAct 1999 about the administration and enforcement of tax laws generally.\n3 Dictionary\nThe dictionary at the end of this Act is part of this Act.\nNote 1 The dictionary at the end of this Act defines certain terms used in this\nAct, and includes references (signpost definitions) to other terms defined\nelsewhere in this Act.\nFor example, the signpost definition ‘network facility—see section 6.’\nmeans that the term ‘network facility’ is defined in that section.\nNote 2 A definition in the dictionary (including a signpost definition) applies to\nthe entire Act unless the definition, or another provision of the Act,\nprovides otherwise or the contrary intention otherwise appears (see\nLegislation Act, s 155 and s 156 (1)).\n4 Notes\nA note included in this Act is explanatory and is not part of this Act.\nNote See the Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.\n5 Offences against Act—application of Criminal Code etc\nOther legislation applies in relation to offences against this Act.\nNote 1 Criminal Code\nThe Criminal Code, ch 2 applies to all offences against this Act (see\nCode, pt 2.1).\nThe chapter sets out the general principles of criminal responsibility\n(including burdens of proof and general defences), and defines terms used\nfor offences to which the Code applies (eg conduct, intention,\nrecklessness and strict liability).\nNote 2 Penalty units\nThe Legislation Act, s 133 deals with the meaning of offence penalties\nthat are expressed in penalty units.\n\nSection 6\nR3\n23/06/21\nUtilities (Network Facilities Tax) Act 2006\nEffective: 23/06/21\npage 3\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n6 What is a network facility?\n(1) A network facility means any part of the infrastructure of a utility\nnetwork.\n(2) However, a network facility does not include any facility, or part of a\nfacility, that is affixed to land for which any of the following is in\nforce in relation to the use of the land for the utility network:\n(a) a lease;\n(b) a licence granted by the Territory;\n(c) any right prescribed by regulation.\nExamples of a network facility\n1 powerlines or pipes over or under land\n2 telecommunications cabling\n7 What is a utility network?\nA utility network is—\n(a) any of the following under the Utilities Act 2000:\n(i) an electricity transmission network;\n(ii) an electricity network (for the distribution of electricity);\n(iii) a gas transmission network;\n(iv) a gas distribution network;\n(v) a sewerage network;\n(vi) a water network; or\n(b) a telecommunications network under the Telecommunications\nAct 1997 (Cwlth) for communication between members of the\npublic; or\n(c) any other network prescribed by regulation.\n\nSection 8\npage 4 Utilities (Network Facilities Tax) Act 2006\nEffective: 23/06/21\nR3\n23/06/21\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n8 Network facility tax\n(1) The owner of a network facility on land in the ACT is liable to pay\ntax in relation to the facility at the rate worked out as follows:\ndetermined rate × route length\n(2) In this section:\ndetermined rate means the rate determined under the Taxation\nAdministration Act 1999, section 139.\nNote The Taxation Administration Act 1999 provides for the Minister to\ndetermine the rate at which, or the method by which, an amount of tax\npayable under a tax law is to be calculated (see s 139 (1) (b)).\n9 Registration of owners of network facilities\nThe commissioner must register a person as the owner of a network\nfacility if—\n(a) the person owns a network facility; and\n(b) all or any part of the facility is on land in the ACT; and\n(c) the person has applied to the commissioner for registration as\nthe owner of the facility.\n10 Offence—failure to register\nA person commits an offence if—\n(a) the person becomes the owner of a network facility; and\n(b) the network facility is on land in the ACT; and\n(c) the person does not apply to the commissioner to be registered\nunder this Act within 90 days after the day the person becomes\nthe owner of the network facility.\nMaximum penalty: 250 penalty units.\n\nSection 11\nR3\n23/06/21\nUtilities (Network Facilities Tax) Act 2006\nEffective: 23/06/21\npage 5\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n11 Ownership of network facility—fixtures to land\nFor this Act, the owner or occupier of land to which a network facility\nis affixed has no proprietary interest in the facility only because it is\naffixed to the land.\n12 Returns\n(1) The owner of a network facility must lodge a return for a year if, at\nany time during the year, the owner was the owner of a network\nfacility on land in the ACT.\n(2) The return for a year must—\n(a) be in writing; and\n(b) be lodged with the commissioner not later than 60 days after the\nend of the year; and\n(c) state—\n(i) the route length of each network facility to which the return\nrelates; and\n(ii) the way the owner calculated the route length for the\nfacility.\n13 Assessment\nIf the route length used in the commissioner’s assessment of the tax\npayable in relation to a network facility for a year is different from\nthat stated in the owner’s return for the facility for the year, the\nassessment must also include a statement about—\n(a) the information the commissioner used in the assessment; and\n(b) the way the commissioner estimated the route length.\nNote Assessments are made under the Taxation Administration Act 1999 and\nobjections may be made under that Act, s 100 (1) (a).\n\nSection 14\npage 6 Utilities (Network Facilities Tax) Act 2006\nEffective: 23/06/21\nR3\n23/06/21\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n14 Regulation-making power\nThe Executive may make regulations for this Act.\nNote A regulation must be notified, and presented to the Legislative Assembly,\nunder the Legislation Act.\n\nDictionary\nR3\n23/06/21\nUtilities (Network Facilities Tax) Act 2006\nEffective: 23/06/21\npage 7\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nDictionary\n(see s 3)\nNote 1 The Legislation Act contains definitions and other provisions relevant to\nthis Act.\nNote 2 For example, the Legislation Act, dict, pt 1, defines the following term:\n• the Territory.\nassessment—see the Taxation Administration Act 1999, dictionary.\ncommissioner—see the Taxation Administration Act 1999,\ndictionary.\nland includes water.\nnetwork facility—see section 6.\nnetwork facility tax means tax payable under section 8.\non—a network facility is on land if the facility, or any part of the\nfacility, is on, over or under the land.\nowner, for a network facility, means the legal owner, whether or not\nthe legal owner also has rights to operate the facility.\nregistered means registered under section 9.\nroute length, of a network facility on land, means the length of the\nhorizontal projection of the facility on the land.\nutility network—see section 7.\nyear means a year ending on 31 March.\n\nEndnotes\n1 About the endnotes\npage 8 Utilities (Network Facilities Tax) Act 2006\nEffective: 23/06/21\nR3\n23/06/21\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nEndnotes\n1 About the endnotes\nAmending and modifying laws are annotated in the legislation history and the\namendment history. Current modifications are not included in the republished law\nbut are set out in the endnotes.\nNot all editorial amendments made under the Legislation Act 2001, part 11.3 are\nannotated in the amendment history. Full details of any amendments can be\nobtained from the Parliamentary Counsel’s Office.\nUncommenced amending laws are not included in the republished law. The details\nof these laws are underlined in the legislation history. Uncommenced expiries are\nunderlined in the legislation history and amendment history.\nIf all the provisions of the law have been renumbered, a table of renumbered\nprovisions gives details of previous and current numbering.\nThe endnotes also include a table of earlier republications.\n2 Abbreviation key\nA = Act NI = Notifiable instrument\nAF = Approved form o = order\nam = amended om = omitted/repealed\namdt = amendment ord = ordinance\nAR = Assembly resolution orig = original\nch = chapter par = paragraph/subparagraph\nCN = Commencement notice pres = present\ndef = definition prev = previous\nDI = Disallowable instrument (prev...) = previously\ndict = dictionary pt = part\ndisallowed = disallowed by the Legislative r = rule/subrule\nAssembly reloc = relocated\ndiv = division renum = renumbered\nexp = expires/expired R[X] = Republication No\nGaz = gazette RI = reissue\nhdg = heading s = section/subsection\nIA = Interpretation Act 1967 sch = schedule\nins = inserted/added sdiv = subdivision\nLA = Legislation Act 2001 SL = Subordinate law\nLR = legislation register sub = substituted\nLRA = Legislation (Republication) Act 1996 underlining = whole or part not commenced\nmod = modified/modification or to be expired\n\nEndnotes\nLegislation history 3\nR3\n23/06/21\nUtilities (Network Facilities Tax) Act 2006\nEffective: 23/06/21\npage 9\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n3 Legislation history\nUtilities (Network Facilities Tax) Act 2006 A2006-58\nnotified LR 20 December 2006\ns 1, s 2 commenced 20 December 2006 (LA s 75 (1))\nremainder commenced 21 December 2006 (s 2)\nas amended by\nStatute Law Amendment Act 2021 A2021-12 sch 3 pt 3.61\nnotified LR 9 June 2021\ns 1, s 2 commenced 9 June 2021 (LA s 75 (1))\nsch 3 pt 3.61 commenced 23 June 2021 (s 2 (1))\n4 Amendment history\nCommencement\ns 2 om LA s 89 (4)\nOffence—failure to register\ns 10 (2)-(6) exp 21 December 2007 (s 10 (6) (LA s 88 declaration\napplies))\nReturns\ns 12 am A2021-12 amdt 3.176\nTaxation Administration Act 1999, new section 4 (ka)\ns 15 om LA s 89 (3)\n\nEndnotes\n5 Earlier republications\npage 10 Utilities (Network Facilities Tax) Act 2006\nEffective: 23/06/21\nR3\n23/06/21\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n5 Earlier republications\nSome earlier republications were not numbered. The number in column 1 refers to\nthe publication order.\nSince 12 September 2001 every authorised republication has been published in\nelectronic pdf format on the ACT legislation register. A selection of authorised\nrepublications have also been published in printed format. These republications are\nmarked with an asterisk (*) in column 1. Electronic and printed versions of an\nauthorised republication are identical.\nRepublication\nNo and date\nEffective Last\namendment\nmade by\nRepublication\nfor\nR1\n21 Dec 2006\n21 Dec 2006–\n21 Dec 2007\nnot amended new Act\nR2\n22 Dec 2007\n22 Dec 2007–\n22 June 2021\nnot amended commenced expiry\n© Australian Capital Territory 2021","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The Act’s core scope—taxing owners of network facilities by route length—remains, but the text and operation have been altered since commencement. The endnotes record amendments and expiries: parts of section 10 (subsections (2)–(6)) expired on 21 December 2007 (endnote 4), and section 12 (returns) was amended by A2021-12 (endnote 4). The legislation history records the Statute Law Amendment Act 2021 (A2021-12) as a later amendment (endnote 3). These changes affect reporting and offence-detail provisions without removing the Act’s central tax mechanism (see s 8, s 9, s 10, s 12 and endnotes 3 and 4)."},"complexity_factors":["Short, focused statutory scheme with a single tax formula (s 8) and a limited set of duties (registration, returns, assessments).","Dependence on external instruments for key details: the Minister determines the numeric rate under the Taxation Administration Act 1999 (s 8 note).","Technical measurement requirement—'route length' defined as horizontal projection—creates a precise reporting task (dictionary).","Interplay with other statutes for administration and penalties (Criminal Code, Legislation Act) adds cross‑reference complexity (s 5 and notes).","Administrative discretion in rate setting, assessments and regulations (s 8 note; s 13; s 14) requires attention to subordinate instruments to see full effect.","Exclusions where facilities are affixed under leases/licenses or prescribed rights (s 6(2)) introduce boundary questions that can complicate application."],"plain_english_summary":"What this law does (mechanically)\n\n- The Act imposes an annual tax on the owner of a ‘‘network facility’’ that is on, over or under land in the Australian Capital Territory (ACT). The tax for each facility is calculated as: determined rate × route length (s 8). The ‘‘determined rate’’ is set under the Taxation Administration Act 1999 (s 8 note).\n\n- The Act defines what counts as a network facility (parts of a utility network infrastructure) and what counts as a utility network (electricity, gas, water, sewerage, public telecommunications and any other networks prescribed by regulation) (s 6; s 7).\n\n- Owners must be registered with the commissioner (s 9) and must lodge an annual written return if they owned a network facility at any time during the year (s 12). Returns must be lodged no later than 60 days after the end of the year and must state the route length of each facility and how that route length was calculated (s 12).\n\n- If the commissioner assesses a different route length than the owner reported, the assessment must state the information and the method the commissioner used to estimate route length (s 13).\n\n- The Act preserves that a landowner or occupier does not obtain a proprietary interest in a facility merely because the facility is affixed to their land (s 11).\n\n- The Executive may make regulations to support the operation of the Act (s 14). The Criminal Code applies to offences under the Act and penalty units are governed by the Legislation Act (s 5 and notes).\n\nWho pays, who decides, and what changes in behaviour\n\n- Who pays: the legal owner of a network facility on ACT land (dictionary: owner; s 8).\n- Who decides the tax level: the Minister determines the rate or method under the Taxation Administration Act 1999 (s 8 note).\n- Who administers and enforces: the commissioner is responsible for registration, assessment and receipt of returns (s 9, s 12, s 13).\n- Behaviour changes the law mechanically encourages: owners must register, measure and report route length (horizontal projection) and pay tax proportional to that route length. Owners therefore face a direct marginal cost per unit length (s 8; dictionary: route length).\n\nWhy the Act exists (official rationale) and practical trade-offs\n\n- The Act’s stated object is to impose a tax on owners of utility network facilities (long title). The Act gives the Minister and the Executive roles in setting rates and making regulations to operate the tax (s 8 note; s 14).\n\n- Practical trade-offs and implementation points (source-grounded):\n  - Compliance burden: owners must measure and document route length and lodge a yearly written return within 60 days after the end of the year, and may be subject to assessment differences requiring explanation from the commissioner (s 12; s 13). Measuring the ‘‘horizontal projection’’ (dictionary) and documenting the calculation is an explicit reporting task.\n  - Financial cost: owners pay tax equal to the determined rate multiplied by route length (s 8). The Act does not set the numeric rate inside this text; the rate is determined administratively under the Taxation Administration Act (s 8 note).\n  - Enforcement and penalties: there is an offence for failing to apply for registration within 90 days of becoming owner (s 10) with a maximum penalty stated; the Criminal Code applies to offences (s 5).\n  - Administrative discretion: the Minister determines the rate/method (s 8 note), the commissioner may estimate route length for assessment and must disclose the basis of that estimation (s 13), and the Executive may make regulations to fill detail gaps (s 14). Those are explicit delegation points where administrative choice affects outcomes.\n  - Boundary and avoidance mechanics: the Act excludes as network facilities any facility (or part) affixed to land if a lease, a licence granted by the Territory, or any right prescribed by regulation is in force in relation to the use of the land for the utility network (s 6(2)). This creates a concrete mechanism by which the legal status of land-use arrangements affects tax treatment (s 6(2)).\n\nConcrete compliance and risk items\n\n- Owners must register (s 9) and lodge returns with specific content and timing (s 12). If owners report a different route length than the commissioner uses, the assessment will explain the commissioner’s data and estimation method (s 13), and general objection rights attach under the Taxation Administration Act (s 13 note).\n\n- The Act relies on other statutes for administration and penalties (Criminal Code for criminal responsibility and the Legislation Act for penalty unit value) (s 5 and notes). That means enforcement and sanction magnitudes are set outside this Act.\n\nShort summary of effects on private choices and costs\n\n- Owners of utility network infrastructure in the ACT pay an annual tax that increases with the horizontal length of their facilities on ACT land (s 8; dictionary: route length).\n- Owners must spend time and possibly money measuring route length, preparing and filing returns, and engaging with the commissioner if assessed differently (s 12; s 13).\n- The Minister’s administrative role in fixing the rate and the Executive’s regulation power (s 8 note; s 14) mean the precise dollar effect on owners depends on subordinate decisions, not only this Act.\n\nKey cited provisions: sections 6–14, the dictionary, and the notes to section 8 and section 5 that link to the Taxation Administration Act 1999 and the Criminal Code.\n"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose of taxing utility network facilities based on route length. The 2021 amendment (A2021-12) was a minor technical amendment to section 12 regarding returns, and the expiry of subsection 10(2)-(6) in 2007 removed transitional registration provisions. The scope has not expanded beyond the original intent of imposing a facilities tax on specified utility networks."},"complexity_factors":["Short statute: only 14 operative sections plus a dictionary","Minimal cross-referencing: primarily references to the Taxation Administration Act 1999 for procedural matters (assessments, rates, commissioner powers) and the Criminal Code for offences","Simple conditional logic: single exemption in section 6(2) for leased/licensed land; straightforward offence provision in section 10 with basic temporal condition (90 days)","Limited defined terms: 11 key definitions in the dictionary, most are intuitive (owner, land, year) or signpost definitions pointing to operative sections","No nested exceptions or complex deeming provisions","Regulation-making power (s 14) allows expansion but current text is self-contained","Mathematical formula in section 8 is elementary (multiplication of two variables)"],"plain_english_summary":"**What this law does:**\n\nThis Act imposes a tax on companies and entities that own infrastructure for essential services—like electricity poles, gas pipes, water mains, sewerage lines, and telecommunications cables—located in the Australian Capital Territory (ACT).\n\n**Who it affects:**\n\n*   **Utility companies** (electricity, gas, water, sewerage, and telecommunications providers) who own physical infrastructure ('network facilities') on ACT land.\n*   **Landowners** are explicitly told that just because a power line or pipe is attached to their property, they don't own it and aren't liable for this tax.\n\n**How the tax works:**\n\n*   The tax is calculated based on **route length**—essentially the horizontal distance the infrastructure covers on the land.\n*   The actual dollar rate is set separately by the Minister under the Taxation Administration Act 1999, not in this Act itself.\n*   Formula: **Rate × Route Length = Tax payable**.\n\n**Key obligations:**\n\n*   **Registration:** Owners must register with the ACT Commissioner for Taxation within 90 days of acquiring a network facility. Failing to register carries a hefty fine—up to 250 penalty units (currently $40,000 for an individual or $202,500 for a corporation).\n*   **Annual returns:** Registered owners must lodge yearly returns showing the route length of their infrastructure and how they calculated it.\n*   **Assessments:** The Commissioner can assess the tax owed and, if their calculation differs from the owner's return, must explain how they worked it out.\n\n**Important exemptions:**\n\nInfrastructure is **not** taxed if it's on land where the utility has:\n*   A lease;\n*   A licence granted by the ACT Government; or\n*   Any other right prescribed by regulation.\n\nThis means infrastructure on public land with formal permission is generally exempt.\n\n**Why it matters:**\n\nThis is a **land tax specifically targeting utility infrastructure**. It ensures that companies profiting from essential service networks contribute to the ACT's revenue base, particularly when their infrastructure occupies land without traditional lease or licence arrangements. It creates a registration and compliance framework to ensure these taxes are properly assessed and collected."}},"importantCases":[],"_links":{"self":"/api/acts/utilities-network-facilities-tax-act-2006","history":"/api/acts/utilities-network-facilities-tax-act-2006/history","analysis":"/api/acts/utilities-network-facilities-tax-act-2006/analysis","conflicts":"/api/acts/utilities-network-facilities-tax-act-2006/conflicts","importantCases":"/api/acts/utilities-network-facilities-tax-act-2006/important-cases","documents":"/api/acts/utilities-network-facilities-tax-act-2006/documents"}}