Australian Capital Territory
Taxation Administration (Levy) Determination 2006 (No 2)
Disallowable instrument DI2006–251
made under the  
Taxation Administration Act 1999, s 139 (Determination of amounts payable under tax laws)
EXPLANATORY STATEMENT

Purpose
1.	The purpose of this instrument is to revoke the current determination of the relevant amount for the purposes of calculating the ambulance levy, and to determine a new relevant amount commencing on 1 January 2007 to implement a decision from the 2006-07 ACT Budget.  
Summary
2.	The Taxation Administration Act 1999 (the TAA) deals with the administration of various tax laws relating to the imposition and collection of certain taxes, duties and fees.  These tax laws are specified in section 4 of the TAA and include schedule 1, section 1.4 of the Emergencies Act 2004 (Emergencies Act).  
3.	Section 139 of the TAA empowers the Minister to determine the amount of taxes, duties and license fees payable under a tax law, including schedule 1, section 1.4 of the Emergencies Act.  This determination is a disallowable instrument.  
4.	Schedule 1 of the Emergencies Act imposes a liability on health benefits organisations to pay a monthly ambulance levy in respect of each person or family insured by that organisation.  Section 1.4 contains the formula for the calculation of the levy.  
Changes in this Determination  
5.	This instrument revokes the current determination of the relevant amount of $1.10 and determines a new relevant amount of $1.72, commencing on 1 January 2007.  
6.	Historically, the ACT has amended the levy annually from February of the relevant year and tied the relevant amount to that of NSW.  As part of the 2006-07 ACT Budget, it was announced that the levy would increase to ensure that the Territory is able to better meet the funding needs of the ACT Ambulance Service.  In addition, it was announced that the date of the increase in the relevant amount for the ambulance levy would be brought forward from February to January.  

Authorised by the Treasurer