Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(see s 69A)
Part 1.1 Imposition of levies
1.1 Fire and emergency services levy
(1) Fire and emergency services levy of the fixed charge is imposed for a parcel of rateable land that is residential or rural land.
(2) Fire and emergency services levy is imposed for a parcel of rateable land that is commercial land that has an average unimproved value of more than the threshold amount worked out as follows:
((AUV - TA) × P)
(3) In this section:
"AUV" means the average unimproved value of the parcel.
"FC "(or fixed charge ) means the fixed charge determined under the Taxation Administration Act, section 139 for the parcel.
"P" means the percentage rate determined under the Taxation Administration Act , section 139 for the parcel.
"TA "(or threshold amount) means the threshold amount determined under the Taxation Administration Act, section 139 for the parcel.
Note Different fixed charges, amounts, or percentage rates, may be determined for residential, commercial or rural land (see Legislation Act, s 48).
1.2 City centre marketing and improvements levy
(1) City centre marketing and improvements levy is imposed for a parcel of rateable land that is commercial land in a collection area, worked out as follows:
AUV × P
(2) The Minister may determine an area as a collection area for this section.
(3) A determination is a disallowable instrument.
Note A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.
(4) In this section:
"AUV" means the average unimproved value of the parcel.
"P" means the percentage rate determined under the Taxation Administration Act , section 139 for the parcel.
Note Different
percentage rates may be determined for different collection areas or part of a
collection area (see Legislation Act, s 48).
Part 1.2 Application of Act etc
2.1 Application of certain provisions—levies generally
(1) This section applies to the following provisions (the applied provisions ):
(a) section 15 (Rates for part of year);
(b) section 16 (Owner to pay rates);
(c) section 17 (When are rates payable?);
(d) part 4 (Enforcement);
(e) section 28 (Unit subdivisions);
(f) section 29 (Unit subdivisions—rates);
(g) section 39 (Reassessment—completion of development);
(h) section 40 (Reassessment—noncompletion of development);
(i) part 6 (Exemptions, remissions and certain interest payments);
(j) section 76 (Certificate of rates and other charges);
(k) any other provision prescribed by regulation.
(2) The applied provisions have effect as if—
(a) a reference to rates included a reference to a levy imposed under this schedule; and
(b) any other necessary changes were made; and
(c) any changes prescribed by regulation were made.
(3) Sections 15, 16 and 17, as applied by this section, are subject to part 5 (Unit subdivisions).
2.1A Application of further provisions—fire and emergency services levy
(1) This section applies to the following provisions (the applied provisions ):
(a) section 18 (How may rates be paid?);
(b) section 19 (Payment of rates by instalments);
(c) part 7 (Deferral and rebates) (other than section 63 (Rebate of rates—uncapped) and section 64 (Rebate of rates—capped));
(d) any other provision prescribed by regulation.
(2) The applied provisions have effect as if—
(a) a reference to rates included a reference to the fire and emergency services levy imposed under section 1.1; and
(b) any other necessary changes were made; and
(c) any changes prescribed by regulation were made.
(3) Sections 18 and 19, as applied by this section, are subject to part 5 (Unit subdivisions).
2.2 References in other instruments
A reference to "rates" in an instrument, other than a statutory
instrument under this Act or the Taxation Administration Act, includes a
reference to a levy imposed under this schedule.
Part 1.3 Other provisions about levies
3.1 Certain proposed subdivisions—imposition of fire and emergency services levy
(1) This section applies to a parcel of land that is a qualifying parcel of land for division 5.2 (Certain proposed unit subdivisions).
(2) In its application to the imposition of fire and emergency services levy to the parcel of land, section 1.1 has effect as if subsections (3) and (4) of this section were substituted for section 1.1 (1), (2) and (3).
(3) Fire and emergency services levy is imposed for a parcel of land to which schedule 1, section 3.1 applies, worked out as follows:
+ 
(4) In this section:
"AUV "means the average unimproved value of the parcel.
"CP "means the percentage, as determined under section 32, of the intended development that is to be used for commercial purposes.
"FC "(or fixed charge ) means the fixed charge determined under the Taxation Administration Act, section 139 for the parcel.
"P "means the percentage rate determined under the Taxation Administration Act , section 139 for a parcel of commercial land.
"RP "means the percentage, as determined under section 32, of the intended development that is to be used for residential purposes.
"TA "(or threshold amount ) means the threshold amount determined under the Taxation Administration Act, section 139 for the parcel.
Note Different fixed charges, amounts, or percentage rates, may be determined for residential, commercial or rural land (see Legislation Act, s 48).
3.1A Certain proposed subdivisions—imposition of city centre marketing and improvements levy
(1) This section applies to a parcel of land that is a qualifying parcel of land for division 5.2 (Certain proposed unit subdivisions).
(2) In its application to the imposition of city centre marketing and improvements levy to the parcel of land, section 1.2 has effect as if subsections (3) and (4) of this section were substituted for section 1.2 (1) and (4).
(3) City centre marketing and improvements levy is imposed for a qualifying parcel of land for division 5.2 (Certain proposed unit subdivisions), worked out as follows:
(AUV × CP) × P
(4) In this section:
"AUV" means the average unimproved value of the parcel.
"CP "means the percentage, as determined under section 32, of the intended development that is to be used for commercial purposes.
"P" means the percentage rate determined under the Taxation Administration Act , section 139 for the parcel.
Note Different percentage rates may be determined for different collection areas or part of a collection area (see Legislation Act, s 48).
3.2 Rebate of levy
(1) This section applies to an eligible person.
(2) The person is entitled, on application to the commissioner under section 61, to a rebate of the person's liability for levy for a parcel of land for a year if—
(a) this section applies to the person in the year; and
(b) the parcel is the person's principal place of residence for all or part of the year.
(3) The amount of rebate is worked out as follows:
(4) Division 7.3 (Rebate of rates) has effect as if it included this section.
Example
the definition of eligible person for pt 7 will apply to this section
Note An example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).
(5) In this section:
"D" means the number of days in the year when the parcel is the person's principal place of residence.
"levy", for the year, means levy imposed under this schedule for the year, and includes any levy deferred under a deferral determination.
"LL "means the amount of the person's liability for levy for the parcel for the year.