Fire and Emergency Services Act 1998

An enactment passed before the commencement of this section that purports to exempt a person from liability to pay any rate, tax or imposition that could be taken to include the levy does not exempt the person from liability to pay the levy.

An enactment passed after the commencement of this section that purports to exempt a person from liability to pay —

all rates, taxes or impositions under the laws of Western Australia; or

certain rates, taxes or impositions that could be taken to include the levy,

Subsection (2) does not apply to an enactment that expressly exempts a person from liability to pay the levy.

For the purposes of subsection (2), the regulations may prescribe different emergency services categories for different kinds of services that are provided under the emergency services Acts.

Having regard to the services that are provided under the emergency services Acts in an area of Western Australia, the Minister may, by notice published in the Gazette —

declare that the area is in a prescribed emergency services category; or

declare that the area to which a declaration under paragraph (a) applies is in a different prescribed emergency services category; or

revoke a declaration under this subsection.

A notice under subsection (2) cannot have effect in respect of the levy year in which the notice is published.

Before a notice is published under subsection (2) in relation to an area of Western Australia, the Minister is to consult with each local government whose local government district is, or is proposed to be, located in that area.