Australian Capital Territory
Taxation Administration (Amounts Payable—Ambulance Levy) Determination 2017 (No 1)
Disallowable instrument DI2017–315
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 2018.

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 2018 to December 2018 as $2.61. The previous amount determined by the Taxation Administration (Amounts Payable—Ambulance Levy) Determination 2016 (No 1) DI2016-307 was $2.56.

The increase to the determined amount follows a regular indexation of the ambulance levy. The regular indexation is based on the change from the corresponding September quarter of the previous year’s Wage Price Index (2016) as published by the Australian Bureau of Statistics, which is 1.9 per cent. 

This instrument revokes the previous disallowable instrument, DI2016-307.

Authorised by the Treasurer
Andrew Barr MLA