📘 Electricity Industry Amendment (Capital Charges) Act (No. 2) 2026
013 of 2026Assented 19 August 2026
This Act amends the Electricity Industry Act 2004 by inserting a new section 129ZE, which explicitly imposes a tax to the extent that a capital charge payable under that Part includes a tax amount. It clarifies the legal basis for such taxation within the electricity industry.
Impact
This act impacts entities within the electricity industry that are subject to capital charges, particularly those where a portion of the charge is considered a tax. It formalises the imposition of such taxes, potentially affecting financial planning and regulatory compliance for electricity providers and consumers.
Sectors
utilities
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