Australian Capital Territory
Taxation Administration (Ambulance Levy) Determination 2013 (No 1)
Disallowable instrument DI2013-323
made under the  
Taxation Administration Act 1999, s139 (Determination of amounts payable under tax laws)
EXPLANATORY STATEMENT

1.	This Disallowable Instrument is the Taxation Administration (Ambulance Levy) Determination 2013 (No 1).
2.	This Disallowable Instrument commences on 1 January 2014.
3.	The Taxation Administration Act 1999 deals with the administration of various tax laws relating to the imposition of certain taxes, duties and fees.  These tax laws are specified in section 4 of the Taxation Administration Act 1999 and include Schedule 1 of the Emergencies Act 2004 (Emergencies Act).
4.	Section 139 of the Taxation Administration Act 1999 empowers the Minister to determine an amount of tax, duty or licence fee payable under a tax law.  
5.	Schedule 1 to 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 such organisations.  
6.	Section 1.4 of Schedule 1 provides for the monthly ambulance levy to be calculated in accordance with the formula prescribed in subsection 1.4 (2) whereby RA means, in accordance with subsection 1.4 (6), the amount determined under section 139 of the Taxation Administration Act 1999 for section 1.4.
7.	For the purposes of the formula prescribed in subsection 1.4 (2), the amount RA determined by this Disallowable Instrument for the reference months January 2014 to December 2014 inclusive is $2.20
8.	The determined amount of $2.20 is a 2.8 per cent increase on the amount determined by the previous Disallowable Instrument, DI2012-277 (the previous amount was $2.14).  The increase is based on the change from the corresponding September quarter of the previous year’s Wage Price Index (2012) as published by the Australian Bureau of Statistics (6345.0- Original, Australia, Sept Qtr 2012 to Sept Qtr 2013).
9.	DI2012-277 is revoked.

Authorised by the Treasurer
Andrew Barr MLA
18 December 2013