54MReturns under Taxation Administration Act

54M Returns under Taxation Administration Act (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— (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 a NERL retailer that supplies electricity—the total number of megawatt hours of electricity sold by the retailer 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 (iv) for a NERL retailer that supplies gas—the total number of megajoules of gas sold by the retailer 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 It is an offence to make a false or misleading statement, give false or misleading information or produce a false or misleading document (see Criminal Code, pt 3.4). 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.