Fire and Emergency Services Levy Act 2017

This Act is the Fire and Emergency Services Levy Act 2017.

This Act commences on the date of assent to this Act.

In this Act—

ad valorem component of levy—see section 17.

ad valorem rate formula—see section 28.

area means an area within the meaning of the Local Government Act 1993.

Note.

Lord Howe Island is taken to be an area under this Act.

assessed levy—see section 97.

assessed rate or charge—see section 96.

Chief Commissioner means the Chief Commissioner of State Revenue.

collection instalment means a collection instalment payable under section 99.

commercial land means land classified as commercial land under this Act.

compliance certificate means a compliance certificate issued by the Valuer-General under section 133 or by the Chief Commissioner under section 136.

compliance issue—see sections 133 and 136.

Court means the Land and Environment Court.

Crown means the Crown in right of New South Wales and includes any NSW Government agency and any statutory body representing the Crown in right of New South Wales.

eligible pensioner in relation to a levy on leviable land means a person who is an eligible pensioner in relation to land under Chapter 15 of the Local Government Act 1993.

farmland means land classified as farmland under this Act.

FESL revenue target means the FESL revenue target determined by the Treasurer under section 36.

financial year means a period of 12 months commencing on 1 July in each year.

first financial year of the levy means the financial year that commences on the start date for the levy.

fixed component of levy—see section 16.

function includes a power, authority or duty, and exercise a function includes perform a duty.

government land means land classified as government land under this Act.

hardship guidelines—see section 84.

industrial land means land classified as industrial land under this Act.

land includes a stratum within the meaning of the Valuation of Land Act 1916.

land value—see section 18 (6).

lease has the same meaning as it has in the Local Government Act 1993.

lease for value means a lease for more than nominal rent.

leviable land has the meaning given by section 6.

levy (or FESL) means the fire and emergency services levy payable under this Act.

levy estimate information—see section 34.

levy notice means the notice by which a levy is charged (see section 78).

levy recovery arrangement—see section 91.

levy valuation—see section 21.

liable person, in relation to land, means a person who is liable for a levy for that land or who would be liable for a levy for the land if the land were leviable land.

liable State owned corporation means a State owned corporation that is declared to be a liable State owned corporation by a regulation under section 42.

Lord Howe Island means the Island under the Lord Howe Island Act 1953.

Monitor means the Emergency Services Levy Insurance Monitor appointed under the Emergency Services Levy Insurance Monitor Act 2016.

owner has the same meaning as it has in the Local Government Act 1993.

parcel of land includes a parcel that comprises a stratum within the meaning of the Valuation of Land Act 1916.

Note.

See also section 10 for the circumstances in which land is a separate parcel of land under this Act.

payment order—see section 86.

pensioner discount amount—see section 25.

property sector—see section 40.

public benefit land means land classified as public benefit land under this Act.

published ad valorem rate—see section 27.

quarterly instalment period—see section 82.

relevant payment—see section 95.

relevant proportion—see section 30.

residential land means land classified as residential land under this Act.

start date for the levy means the date appointed as the start date for the levy by a regulation made under section 152.

State owned corporation includes a subsidiary of a State owned corporation within the meaning of the State Owned Corporations Act 1989.

unvalued land—see section 19.

vacant land means land sub-classified as vacant land under this Act.

vacant land discount—see section 23.

Note.

The Interpretation Act 1987 contains definitions and other provisions that affect the interpretation and application of this Act.

Notes included in this Act do not form part of this Act.

In this Act, a reference to a financial year, when immediately preceded by a reference to particular years (in the format of [year]/[year]), is a reference to the financial year that commences and ends in those years (respectively).

Note.

For example, a reference to the 2017/2018 financial year is a reference to the financial year commencing in 2017 and ending in 2018.

The levy payable under this Act extends to land situated on Lord Howe Island and, for that purpose—

Lord Howe Island is taken to be an area under this Act, and

the Lord Howe Island Board is taken to be the local council for that area and has all the functions of a local council in relation to that area under this Act.

A fire and emergency services levy is payable on all leviable land.

For the purposes of this Act, leviable land is any land situated in the area of a local council that is within one of the following property sectors—

public benefit land,

farmland,

residential land,

industrial land,

commercial land.

Land is within a property sector if the land is classified to be within that property sector under this Act.

The owner for the time being of leviable land is liable to pay the levy, except as provided by this section.

If leviable land owned by the Crown or a State owned corporation (other than a liable State owned corporation) is the subject of a lease for value and the dominant use of the land is for the purposes of the lease, the lessee under the lease is liable to pay the levy.

If there are 2 or more owners, or 2 or more lessees, who are liable to pay the levy in respect of the same land, they are jointly and severally liable to pay the levy.

Note.

Government land is exempt from the levy. Land owned by the Crown or a State owned corporation is to be classified as government land under this Act unless the land is the subject of a lease for value and the dominant use of the land is for the purposes of the lease. There are some exceptions to that classification requirement.

The levy is payable for each financial year.

Note.

The levy can be paid as a single instalment or as quarterly instalments (see Part 6).

The amount of the levy payable is provided for by Part 3.

A separate levy is payable for each separate parcel of land.

Land is taken to be a separate parcel of land for the purposes of this Act—

if the land is separately valued under the Valuation of Land Act 1916, or

if the land is the subject of one valuation under that Act, or

in any other circumstances provided for by or under this Act.

Subsection (2) does not affect the application of this Act to land that is not valued under the Valuation of Land Act 1916.

This section is subject to Parts 5 and 8 and any regulations under this section.

Note.

Part 5 (Division 7) and Part 8 provide for further circumstances in which land is treated as a separate parcel of land for levy purposes.

The regulations may make further provision for the circumstances in which something is, or is not, taken to be a separate parcel of land under this Act.

The levy is payable to the local council for the area in which the leviable land is situated.

A local council is responsible for charging the levy on land situated in the local council’s area and for collecting the levy.

A local council charges and collects the levy on behalf of the State.

The local council must account for amounts collected by paying collection instalments to the Chief Commissioner in accordance with this Act.