Australian Capital Territory
Taxation Administration (Rates – Fire and Emergency Services Levy) Determination 2016 (No 1)
Disallowable instrument DI2016-109
made under the  
Taxation Administration Act 1999, s 139 (Determination of amounts payable under tax laws)

1	Name of instrument
This instrument is the Taxation Administration (Rates – Fire and Emergency Services Levy) Determination 2016 (No 1).
2	Commencement 
This instrument commences on 1 July 2016. 
3	Section 1.1 Fire and emergency services levy
I determine that, for the purposes of Schedule 1, section 1.1 (3) of the 
Rates Act 2004:
	a) FC or fixed charge is $252.00 and 
	b) P or percentage rate is:
AUV Thresholds	Marginal Rates	
$1 to $300,000	0.6984%	
$300,001 to $2,000,000	0.8198%	
$2,000,001 and above	0.8511%	

4	Section 3.1 Certain proposed subdivisions – imposition of levy
I determine that, for the purposes of Schedule 1, section 3.1 (4) of the 
Rates Act 2004:
a) FC or fixed charge is $252.00; and
b) P or percentage rate is:
AUV Thresholds	Marginal Rates	
$1 to $300,000	0.6984%	
$300,001 to $2,000,000	0.8198%	
$2,000,001 and above	0.8511%	

5	Revocation
DI2015-166 is revoked.
6	Transitional Provisions
	DI2015-166 continues to apply for the period 1 July 2015 to 30 June 2016, inclusive. 

Andrew Barr MLA
Treasurer
21 June 2016