Fire and Emergency Services Levy Act 2017

For the purpose of charging the levy, a local council must classify each parcel of land in its area to be within one of the following categories (each of which is a property sectorfor the purposes of this Act)—

government land,

public benefit land,

farmland,

residential land,

industrial land,

commercial land.

Each parcel of land that is a separate parcel of land for the purposes of this Act must be separately classified.

The land must be classified in accordance with this Part.

For the purposes of this Act, land is within a property sector if it is classified to be within that property sector under this Part.