Australian Capital Territory
Taxation Administration (Rates – Fire and Emergency Services Levy) Determination 2012 (No 1)
Disallowable instrument DI2012–106
made under the  
Taxation Administration Act 1999, s 139 (Determination of amounts payable under tax laws)
EXPLANATORY STATEMENT

1.	This Disallowable Instrument commences on 1 July 2012.

2.	Under section 139 of the Taxation Administration Act 1999, the Minister has the authority to determine, in writing by disallowable instrument, amounts and rates applicable for the Rates Act 2004.

3.	The purpose of this instrument is to revoke DI2011-65, 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.

4.	This instrument determines that, for the purposes of Schedule 1, sections 1.1 (3) and 3.1 (4) of the Rates Act 2004:
a) 	FC or fixed charge is $104.80, increased from $101.80;
b) 	P or percentage rate is 0.4093 per cent, increased from 0.3907 per cent; and
c)	TA or threshold amount is $0, decreased from $16,500.

5.	This instrument revokes DI2011-65.

Authorised by Treasurer
Andrew Barr MLA