Australian Capital Territory
Taxation Administration (Safer Families Levy) Determination 2016 (No 1)
Disallowable instrument DI2016–219
made under the  
Taxation Administration Act 1999, s 139 (Determination of amounts payable under tax laws)
EXPLANATORY STATEMENT

1.	This disallowable instrument commences on the commencement of the Safer Families Levy Act 2016, section 4.

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

3.	The Safer Families Levy (the Levy) is a new levy that was introduced as part of the 2016–17 Budget. The Levy is an important part of a funding package for family violence prevention measures across the ACT, driving the next phase of reform in government and community-backed responses to family violence.

4.	The Levy is imposed under schedule 1, section 1.3 of the Rates Act (as amended by the Safer Families Levy Act 2016) for a parcel of rateable land that is residential or rural land. The amount of the levy is determined by the Minister by disallowable instrument under section 139 of the Taxation Administration Act 1999.

5.	This instrument determines the Levy to be $30 for the purposes of
schedule 1, section 1.3 (2) of the Rates Act 2004. 

6.	The Taxation Administration (Amounts Payable—Rates Fixed Charge) Determination 2016 (No 1) DI2016-149, effective 1 July 2016, implemented an interim measure to ensure an effective Levy of $30 applied to residential and rural land until the commencement of the Safer Families Levy Act 2016.

7.	DI2016-149 provided the fixed charge of general rates included an additional $30 for a parcel of residential or rural land, constituting the same amount as the Levy determined by this instrument. 

8.	DI2016-149 ceases to have operative effect on the commencement of the Safer Families Levy Act 2016. 

9.	This instrument provides that where the general rates fixed charge for a parcel of residential or rural land was subject to DI2016‑149, and included the additional $30, the determined amount of the Levy for the parcel is $0. This provision ensures there is no double imposition of the Levy for the households which paid an additional fixed charge under DI2016-149.

10.	Therefore, if the rates imposed and assessed for a parcel included the additional fixed charge of $30 determined under DI2016-149, there is no liability to pay the Levy again in the 2016–17 financial year. All households will be subject to the Safer Families Levy in the amount of $30 for 2016–17.

Authorised by the Treasurer
Andrew Barr MLA