Australian Capital Territory
Taxation Administration (Rates—Fire and Emergency Services—Eligible Person Levy) Determination 2016 (No 1)
Disallowable instrument DI2016–151
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—Eligible Person Levy) Determination 2016 (No 2).
2	Commencement 
This instrument commences on 1 July 2016. 
3	Application
This instrument applies to a person to whom the Rates Act 2004, schedule 1, section 3.2 applies.
Note	The Rates Act, schedule 1, section 3.2 applies to an eligible person. The person is entitled to a rebate of the person’s liability for levy for a parcel of land for a year if schedule 1, section 3.2 applies to the person in the year, and the parcel is the person’s principal place of residence for all or part of the year.
4	Determination
I determine that, notwithstanding the FC or fixed charge provided in sections 3 and 4 of the Taxation Administration (Rates—Fire and Emergency Services Levy) Determination 2016 (No 1) DI2016-109, for the purposes of schedule 1, section 1.1 (3) of the Rates Act 2004 the FC or fixed charge for the person is $308.
5	Operative effect 
Unless earlier revoked, this instrument has effect only until the commencement of the Rates (Pensioner Rebate) Amendment Act 2016, section 4. 
Andrew Barr MLA
Treasurer
22 June 2016