Australian Capital Territory
Taxation Administration (Amounts Payable—Ambulance Levy) Determination 2016 (No 1)
Disallowable instrument DI2016–307
made under the  
Taxation Administration Act 1999, s 139 (Determination of amounts payable under tax laws)
EXPLANATORY STATEMENT

This disallowable instrument commences on 1 January 2017.

The Taxation Administration Act 1999 (the TAA) 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 TAA and include schedule 1 of the Emergencies Act 2004 (Emergencies Act).

Section 139 of the TAA empowers the Minister to determine an amount of tax, duty or licence fee payable under a tax law by disallowable instrument.

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 such organisations.

Schedule 1, section 1.4 of the Emergencies Act imposes the levy in accordance with a formula under subsection (2). In the formula, the component RA is defined in subsection (6) as an amount determined under section 139 of the TAA for the section.

This instrument determines RA for the reference months January 2017 to December 2017 as $2.56. The previous amount determined by the Taxation Administration (Ambulance Levy) Determination 2015 (No 1) DI2015-332 was $2.42.

The increase to the determined amount is made up of the regular indexation of the ambulance levy and a $5 per year increase for the 2016 period as part of the 2016‑17 Budget.

The regular indexation is based on the change from the corresponding September quarter of the previous year’s Wage Price Index (2015) as published by the Australian Bureau of Statistics.
As part of the 2016-17 Budget, the ambulance levy is increased a further $5 per year (approximately $0.10 per week) for single rate contributors, effective on 1 January 2017. The effective increase for family rate contributors is $10 per year.

The revenue raised will support the Emergency Services Agency to deliver high quality and effective services.

This instrument revokes the previous disallowable instrument, DI2015-332.

Authorised by the Treasurer
Andrew Barr MLA