Fire and Emergency Services Levy Act 2017 (NSW)

Fire and Emergency Services Levy Act 2017 No 9

An Act to provide for the charging and collection of a fire and emergency services levy; to abolish the emergency services insurance contribution scheme; and to make related amendments to other legislation.

Part 1 Preliminary

1 Name of Act This Act is the Fire and Emergency Services Levy Act 2017.

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

3 Definitions (1) 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 under the Taxation Administration Act 1996. 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. council means a council within the meaning of the Local Government Act 1993. 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.