Australian Capital Territory
Taxation Administration (Amounts Payable—Fire and Emergency Services Levy) Determination 2017 (No 1)
Disallowable instrument DI2017–139
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 (Amounts Payable—Fire and Emergency Services Levy) Determination 2017 (No 1).
2	Commencement 
This instrument commences on 1 July 2017. 
3	Definitions
In this instrument:
Act means the Rates Act 2004.
AUV—see the Act, schedule 1, section 1.1 (3). 
4	Determination
I determine that, for the purposes of schedule 1, sections 1.1 (3) and 3.1 (4) of the Act—
(a)	FC or fixed charge is $294.00; and 
(b)	P or percentage rate is the rate listed in column 2 of table 1 opposite the AUV under column 1.
Table 1	Fire and emergency services levy—commercial land
column 1
AUV	column 2
rate of levy	
less than or equal to $300 000	0.7019% of the AUV	
more than $300 000 but not more than $2 000 000	$2 105.70 plus 0.8263% of the part of the AUV that is more than $300 000	
more than $2 000 000	$16 152.80 plus 0.8491% of the part of the AUV that is more than $2 000 000	
5	Revocation
This instrument revokes Taxation Administration (Rates—Fire and Emergency Services Levy) Determination 2016 (No 1) DI2016-109.
6	Transitional provision
DI2016-109 continues to apply for the period 1 July 2016 to 30 June 2017, inclusive. 

Andrew Barr MLA
Treasurer
20 June 2017