Australian Capital Territory
Taxation Administration (Rates – Fire and Emergency Services Levy) Determination 2011 (No 1)
Disallowable instrument DI2011–65
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 DI2010-93, and to determine new amounts for the calculation of the fire and emergency services levy for Schedule 1, sections 1.1 (3) and 3.1 (4) of the Rates Act 2004 (the Rates Act), commencing on 1 July 2011.

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 the Rates Act.

3. 	Section 139 of the TAA empowers the Minister to determine the amount of taxes, duties and licence fees payable under a tax law, including the Rates Act. This determination is a disallowable instrument.

Changes in this Determination

4. 	This instrument determines that, for the purposes of Schedule 1, sections 1.1 (3) and 3.1 (4) of the Rates Act:

a) 	FC or fixed charge is $101.80, increased from $98.20;
b) 	P or percentage rate is 0.3907 per cent, increased from 
0.3666 per cent; and
c)	TA or threshold amount is $16,500, unchanged from the previous instrument.

Authorised by Treasurer