Australian Capital Territory
Taxation Administration (Amounts Payable—Fire and Emergency Services Levy) Determination 2017 (No 1)
Disallowable instrument DI2017–139
made under the  
Taxation Administration Act 1999, s 139 (Determination of amounts payable under tax laws)
EXPLANATORY STATEMENT

Commencement

This instrument commences on 1 July 2017.

Background

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.

The purpose of this instrument is to revoke DI2016-109, and to determine new amounts for the calculation of the Fire and Emergency Services Levy (FESL) for schedule 1, sections 1.1 (3) and 3.1 (4) of the Rates Act 2004. 

The FESL is charged on all rateable properties in the Territory, with the revenue helping to offset the cost of providing fire and emergency services in the ACT. The levy amount is determined by whether the parcel of land is residential, rural or commercial.

This instrument implements a valuation-based charge for the levy on commercial properties, with progressive marginal rating factors applied to the average of the 2015, 2016 and 2017 unimproved land values (Average Unimproved Value or AUV). 

Determination

This instrument determines that, for the purposes of schedule 1, sections 1.1 (3) and 3.1 (4) of the Rates Act 2004:
•	FC or fixed charge is $294, applying to residential and rural properties. This is a $42 increase from $252 in 2016-17.
•	P or percentage rate for commercial properties is determined as:
o	0.7019% for properties with an AUV less than or equal to $300,000 (increased from 0.6984% in 2016-17);
o	$2,105.70 plus 0.8263% of the part of the AUV of properties with an AUV more than $300,000 (increased from 0.8198% in 2016-17); and
o	$16,152.80 plus 0.8491% of the part of the AUV of properties with an AUV of more than $2,000,000 (decreased from 0.8511% in 2016-17).

Revocation

This instrument revokes DI2016-109. However, DI2016-109 continues to apply for the period 1 July 2016 to 30 June 2017, inclusive. 

Authorised by the Treasurer
Andrew Barr MLA

20 June 2017