{"id":"nsw:sl-2017-0150","name":"Fire and Emergency Services Levy Regulation 2017","slug":"fire-and-emergency-services-levy-regulation-2017","collection":"regulation","jurisdiction":"nsw","status":"in_force","isInForce":true,"actNumber":"150 of 2017","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":176721,"registerId":"nsw-nsw:sl-2017-0150-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name of Regulation","content":"#### 1 Name of Regulation\n\n1 Name of Regulation\n\n> This Regulation is the [Fire and Emergency Services Levy Regulation 2017](/view/pdf/asmade/sl-2017-105).","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n2 Commencement\n\n> This Regulation commences on the day on which it is published on the NSW legislation website.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Definition","content":"#### 3 Definition\n\n3 Definition\n\n> > (1) In this Regulation—\n> > \n> > the Act means the [Fire and Emergency Services Levy Act 2017](/view/html/inforce/current/act-2017-009).\n> > \n> > Note.\n> > \n> > The Act and the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015) contain definitions and other provisions that affect the interpretation and application of this Regulation.\n> \n> > (2) Notes included in this Regulation do not form part of this Regulation.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Indexation of base rates","content":"#### 4 Indexation of base rates\n\n4 Indexation of base rates\n\n> > (1) The base rate for each property sector is to be adjusted for the 2018/2019 financial year, and each subsequent financial year, in accordance with this clause.\n> \n> > (2) An adjusted base rate is to be calculated for each property sector by multiplying the base rate for the property sector by A/B, where—\n> > \n> > A is the Sydney CPI number for December in the financial year before the financial year for which the adjusted base rate is being determined, and\n> > \n> > B is the Sydney CPI number for December 2016, and\n> > \n> > A/B is calculated to the nearest 3 decimal places (and a fourth decimal place of 5 is to be rounded up).\n> \n> > (3) If the adjusted base rate is not a multiple of 10 cents, the amount is to be rounded to the nearest multiple of 10 cents (and an amount of 5 cents is to be rounded up).\n> \n> > (4) The Treasurer is to publish a notice on the NSW legislation website by 30 April before the commencement of each financial year (starting with the 2018/2019 financial year) specifying the adjusted base rate for each property sector for that financial year, calculated in accordance with this clause.\n> \n> > (5) For the purposes of section 16 (4) of the Act, the adjusted base rate for a financial year is the adjusted base rate notified under subclause (4).\n> \n> > (6) In this clause—\n> > \n> > Sydney CPI number means the Consumer Price Index (All Groups Index) for Sydney issued by the Australian Statistician.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Certain Aboriginal Land Council land and oyster aquaculture land","content":"#### 5 Certain Aboriginal Land Council land and oyster aquaculture land\n\n5 Certain Aboriginal Land Council land and oyster aquaculture land\n\n> For the purposes of sections 19 (1) (b) and 20 of the Act, land that is exempt from all rates under section 555 (1) (g) or (h) of the [Local Government Act 1993](/view/html/inforce/current/act-1993-030)—\n> \n> > (a) is declared to be unvalued land, and\n> \n> > (b) has a land value of zero.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Land value of unvalued land on Lord Howe Island","content":"#### 6 Land value of unvalued land on Lord Howe Island\n\n6 Land value of unvalued land on Lord Howe Island\n\n> > (1) For the purposes of section 20 of the Act, the land value of land on Lord Howe Island is to be calculated as follows—\n> > \n> > > (a) in the case of a levy valuation that is provided for the purpose of charging the levy in the 3-year period starting on 1 July 2017—at a rate of $70 for each whole square metre (and, if the number of square metres includes a fraction, $7 for each whole tenth of a square metre),\n> > \n> > > (b) in the case of a levy valuation that is provided for the purpose of charging the levy in a subsequent 3-year period—at the adjusted rate for that 3-year period for each whole square metre (and, if the number of square metres includes a fraction, one-tenth of the adjusted rate for each whole tenth of a square metre).\n> \n> > (2) The land value calculated under subclause (1) is to be rounded to the nearest $1,000 (and an amount of $500 is to be rounded up).\n> \n> > (3) The adjusted rate for a 3-year period is the rate calculated by the Valuer-General as follows—\n> > \n> > ![](/image/((Type%3D%22subordleg%22)%20AND%20(No%3D0150)%20AND%20(Year%3D2017)%20AND%20(%22Historical%20Document%22%3D0))/g1.gif)  \n> > where—\n> > \n> > P is the percentage determined by the Valuer-General under subclause (4) before the start of the 3-year period.\n> \n> > (4) By the date of 15 March occurring immediately before the start of each 3-year period (other than the first 3-year period), the Valuer-General is to determine the percentage by which average land values of land within public benefit land, farmland, residential land, industrial land and commercial land property sectors in New South Wales have changed between 1 July 2016 and the last preceding date of 1 July.\n> \n> > (5) On or before the date of 15 April occurring immediately before the start of a 3-year period for which a determination is made under subclause (4), the Valuer-General is to publish in the Gazette—\n> > \n> > > (a) the percentage determined under subclause (4), and\n> > \n> > > (b) the adjusted rate for the 3-year period.\n> \n> > (6) Until the Valuer-General’s determination is published in the Gazette, the adjusted rate for a 3-year period is taken to be the rate for the previous 3-year period.\n> \n> > (7) In this clause, 3-year period means—\n> > \n> > > (a) the period of 3 years starting on 1 July 2017, or\n> > \n> > > (b) each period of 3 years starting on 1 July every third year after 2017.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Rounding of ad valorem rates","content":"#### 7 Rounding of ad valorem rates\n\n7 Rounding of ad valorem rates\n\n> The amount calculated as the ad valorem rate of the levy for a property sector is to be rounded down to 6 decimal places.","sortOrder":6},{"sectionNumber":"8","sectionType":"section","heading":"Relevant proportions","content":"#### 8 Relevant proportions\n\n8 Relevant proportions\n\n> For the purposes of section 30 of the Act, the relevant proportion for each property sector, for the 2017/2018 financial year, is as follows—\n> \n> > (a) for public benefit land—0.63%,\n> \n> > (b) for farmland—4.36%,\n> \n> > (c) for residential land—56.45%,\n> \n> > (d) for industrial land—14.79%,\n> \n> > (e) for commercial land—23.77%.","sortOrder":7},{"sectionNumber":"9","sectionType":"section","heading":"Classification as government land","content":"#### 9 Classification as government land\n\n9 Classification as government land\n\n> > (1) For the purposes of section 42 (1) (b) (i) of the Act, each of the following State owned corporations, and any subsidiary of those corporations, is a liable State owned corporation (accordingly, land owned by the State owned corporation or subsidiary is not government land)—\n> > \n> > > (a) Essential Energy,\n> > \n> > > (b) Endeavour Energy.\n> \n> > (2) For the purposes of section 42 (1) (g) of the Act, the following land is government land—\n> > \n> > > (a) land owned by the Crown that is leased to WCX M4 AT Pty Ltd (ACN 614 741 445) in its capacity as trustee of the WCX M4 Asset Trust (ABN 30 972 117 496),\n> > \n> > > (b) land owned by the Crown that is leased to WCX M5 AT Pty Ltd (ACN 608 798 081) in its capacity as trustee of the WCX M5 Asset Trust (ABN 23 365 031 283),\n> > \n> > > (c) land owned by the Crown or by a council that is leased to the Crown (within the meaning of the Act) or a council, if the dominant use of the land is for the purposes of the lease,\n> > \n> > > (d) land that is the subject of a lease and is used for the purpose of a government school (within the meaning of the [Education Act 1990](/view/html/inforce/current/act-1990-008)), if that use is the dominant use of the land,\n> > \n> > > (e) Schedule 14 lands, or ALR Act lands, within the meaning of Part 4A of the [National Parks and Wildlife Act 1974](/view/html/inforce/current/act-1974-080), that are leased to the Minister under that Part.\n> \n> > (3) This clause takes effect for classification purposes on the commencement of this Regulation.","sortOrder":8},{"sectionNumber":"10","sectionType":"section","heading":"Application fees in respect of classification of land","content":"#### 10 Application fees in respect of classification of land\n\n10 Application fees in respect of classification of land\n\n> The maximum fee that may be charged by a council for the making of an application in respect of any of the following is $50—\n> \n> > (a) a classification, or a review of a classification, of land under section 51 of the Act,\n> \n> > (b) a declaration that land is vacant land under section 55 of the Act,\n> \n> > (c) a review of a decision to revoke the sub-classification of land as vacant land, or to specify the effective date for the revocation, under section 62 of the Act.","sortOrder":9},{"sectionNumber":"11","sectionType":"section","heading":"Annual return provided by council to Valuer-General","content":"#### 11 Annual return provided by council to Valuer-General\n\n11 Annual return provided by council to Valuer-General\n\n> The general manager or public officer of a council must certify the accuracy and completeness of information contained in a return provided to the Valuer-General under section 67 of the Act.\n> \n> Note.\n> \n> Section 67 of the Act requires the return to be in a form approved by the Valuer-General.","sortOrder":10},{"sectionNumber":"12","sectionType":"section","heading":"Form of levy notice","content":"#### 12 Form of levy notice\n\n12 Form of levy notice\n\n> > (1) For the purposes of section 78 of the Act, a levy notice—\n> > \n> > > (a) may (but is not required to) specify the fixed and ad valorem components of the levy separately, and\n> > \n> > > (b) must specify any applicable pensioner discount that is deducted from the amount of the levy that would otherwise be payable.\n> \n> > (2) If the levy notice is combined with a rates and charges notice under the [Local Government Act 1993](/view/html/inforce/current/act-1993-030), the notice must include a list of all the amounts payable under the notice that—\n> > \n> > > (a) shows all rates or charges items before any levy items, and\n> > \n> > > (b) shows a combined total amount that is payable for rates or charges, and the levy, at the end of the list.\n> \n> > (3) In this clause—\n> > \n> > levy item means the amount of the levy (or the components of the levy) or the amount of any applicable pensioner discount under the Act.\n> > \n> > rates or charges item means any rate or charge payable under the [Local Government Act 1993](/view/html/inforce/current/act-1993-030) or the amount of any applicable pensioner discount on that amount under that Act.","sortOrder":11},{"sectionNumber":"13","sectionType":"section","heading":"Annual return provided by council to Chief Commissioner","content":"#### 13 Annual return provided by council to Chief Commissioner\n\n13 Annual return provided by council to Chief Commissioner\n\n> > (1) The return a council is required to provide to the Chief Commissioner under section 107 of the Act is to include the following information—\n> > \n> > > (a) details of assessed rates or charges and assessed levies for the financial year,\n> > \n> > > (b) details of relevant payments made to the council during the financial year,\n> > \n> > > (c) details of any levy amounts that have been written off, reduced or waived by the council during the financial year,\n> > \n> > > (d) details of amounts paid to the Chief Commissioner, as collection instalments, during the financial year,\n> > \n> > > (e) details of levy payments held by the council as at 30 June on which the financial year ends.\n> \n> > (2) The general manager or public officer of the council must certify the accuracy and completeness of information contained in the return.\n> \n> Note.\n> \n> Section 107 of the Act requires the return to be in a form approved by the Chief Commissioner.","sortOrder":12},{"sectionNumber":"14","sectionType":"section","heading":"Suspension of requirement to review the Act—the Act, s 153","content":"#### 14 Suspension of requirement to review the Act—the Act, s 153\n\n14 Suspension of requirement to review the Act—the Act, s 153\n\n> For the Act, section 153(1)(i), the Act, section 150 is specified to be suspended.\n> \n> **cl 14:** Ins 2022 (795), sec 3.","sortOrder":13}],"analysis":{"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Based on the available metadata, there is no indication the regulation's scope changed from its original intent. It has existed in two versions (2017 and a 2022 update), suggesting a focused amendment rather than a fundamental broadening or narrowing of purpose. Without access to the substantive provisions, a definitive assessment cannot be made."},"complexity_factors":["Only metadata was provided — the actual substantive provisions were not included, preventing full analysis","Regulations of this type typically involve financial calculations and defined levy categories, which can add moderate complexity","Interaction with the parent Act (Fire and Emergency Services Levy Act) and other legislation like the Subordinate Legislation Act 1989 adds a layer of cross-referencing","Staged repeal mechanism introduces a time-limited legal status that readers must be aware of","Overall structure appears straightforward for a revenue/levy regulation"],"plain_english_summary":"The Fire and Emergency Services Levy Regulation 2017 (NSW) sets the technical and administrative rules needed to implement the state’s fire and emergency services levy — e.g., calculation, collection and application details. It affects NSW property owners and ratepayers who pay the levy, plus councils and insurers who collect or administer it.\n\nThis supporting regulation is current from 16 Dec 2022 and is scheduled for automatic repeal on 1 Sep 2026; only metadata/status was supplied, not its substantive text."},"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":false,"description":"The Regulation appears to remain within its original intended scope of operationalising the Fire and Emergency Services Levy Act 2017. The provisions address the expected machinery matters: rate calculations, specific land valuations, administrative procedures, and classifications. The 2022 amendment inserting clause 14 (suspension of review requirements) represents a minor procedural adjustment rather than scope creep."},"complexity_factors":["Mathematical indexation formulas with multiple variables (CPI calculations, rounding rules to 3 decimal places then to nearest 10 cents)","Nested time periods (3-year cycles for Lord Howe Island valuations vs annual cycles for base rates)","Cross-references to at least 4 other Acts (Fire and Emergency Services Levy Act 2017, Local Government Act 1993, Education Act 1990, National Parks and Wildlife Act 1974)","Specific percentage allocations for property sectors that must sum to 100% (0.63% + 4.36% + 56.45% + 14.79% + 23.77%)","Conditional logic for land classifications (exemptions based on specific lease arrangements and corporate structures)","Delegated authority requiring specific publication deadlines (Treasurer by 30 April, Valuer-General by 15 March/15 April)","Technical rounding provisions (6 decimal places for ad valorem rates, nearest $1,000 for Lord Howe Island, nearest 10 cents for base rates)"],"plain_english_summary":"**What this Regulation does:**\n\nThis Regulation sets out the practical details for how the Fire and Emergency Services Levy (FESL) works in New South Wales. The levy is a charge on property owners to fund fire and emergency services, replacing the old insurance-based funding model.\n\n**Key things it covers:**\n\n* **Annual rate adjustments:** Base rates for different property types (residential, commercial, industrial, farmland, public benefit land) are automatically adjusted each year based on Sydney's Consumer Price Index (CPI) — a measure of inflation. The Treasurer publishes the new rates by 30 April each year.\n\n* **Special rules for specific land:**\n  * **Aboriginal Land Council land and oyster farms:** Land exempt from council rates under the Local Government Act is treated as having zero value for levy purposes.\n  * **Lord Howe Island:** Because this island lacks standard land valuations, land value is calculated using a flat rate per square metre ($70 per m² initially, adjusted every three years based on statewide land value changes).\n\n* **How the levy is calculated:**\n  * Sets the percentage breakdown of total levy revenue that must come from each property sector (e.g., residential land pays 56.45% of the total).\n  * Requires precise rounding of calculations (to 6 decimal places for some rates, nearest 10 cents for others).\n\n* **Who pays and who doesn't:**\n  * Two State-owned corporations (Essential Energy and Endeavour Energy) must pay the levy — their land isn't treated as \"government land\" (which would be exempt).\n  * Specific Crown land leased to private toll road operators and certain school land is treated as government land (and thus exempt from levy).\n\n* **Administrative requirements:**\n  * Councils can charge a maximum $50 fee for applications about land classification or vacant land declarations.\n  * Council general managers must certify the accuracy of annual returns sent to the Valuer-General and Chief Commissioner.\n  * Levy notices must show any pensioner discounts and, if combined with council rates notices, must list rates items before levy items.\n\n* **Review suspension:** The Regulation suspends the statutory requirement to review the main Act (a temporary measure inserted in 2022).\n\n**Who it affects:**\n\n* Property owners in NSW (who pay the levy through their council rates).\n* Local councils (who collect the levy and administer classifications).\n* The Valuer-General and Chief Commissioner of State Revenue (who oversee valuations and collections).\n* Specific entities like Aboriginal Land Councils, oyster farmers, and the two named energy corporations.\n\n**Why it matters:**\n\nThis Regulation translates the broad framework of the Fire and Emergency Services Levy Act into operational reality — determining exactly how much people pay, how those amounts are calculated, and ensuring the system runs administratively. It ensures the levy keeps pace with inflation while providing specific protections or simplified processes for unique land types like Aboriginal land and Lord Howe Island properties."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The Regulation adjusts how the Levy operates without rewriting the Act: it modifies valuation mechanics (deeming certain exempt land unvalued or zero, prescribing Lord Howe Island valuation methods), reclassifies some State‑owned and Crown‑leased land for liability, sets indexation, rounding and reporting procedures, caps application fees, and suspends a statutory review requirement. These changes alter which lands attract the levy, the calculation method and administrative burdens, thereby changing practical scope of levy coverage and compliance."},"complexity_factors":["Multiple numeric rules: CPI indexation formula, ad valorem rounding to 6 decimal places, and Lord Howe Island per‑square‑metre valuation with rounding","Interplay with other laws and roles: references to the Act, Interpretation Act, Local Government Act and duties for Treasurer, Valuer‑General and Chief Commissioner","Discretion and timing: Valuer‑General determines percentage changes for 3‑year periods and must publish by set dates, introducing timing and transitional rules","Targeted classification changes: specific declarations that alter whether land is 'government land' or 'unvalued', affecting liability","Administrative compliance: certification obligations for council officers and specified content for annual returns and levy notices","Low‑value procedural items: caps on application fees and clause suspending a statutory review requirement add governance but little policy detail"],"plain_english_summary":"This Regulation sets the technical rules for calculating and administering the NSW Fire and Emergency Services Levy. It prescribes indexation (Sydney CPI), rounding and reporting rules, special valuation methods for certain lands (including some Aboriginal Land Council exemptions and Lord Howe Island), classification of particular State‑owned and Crown‑leased lands, a $50 cap on certain council application fees, and mandatory certified returns. The Treasurer and Valuer‑General publish rates and adjustments; councils must certify returns. Costs fall on ratepayers and councils via revised valuations, administrative compliance and altered levy shares."}},"importantCases":[],"_links":{"self":"/api/acts/fire-and-emergency-services-levy-regulation-2017","history":"/api/acts/fire-and-emergency-services-levy-regulation-2017/history","analysis":"/api/acts/fire-and-emergency-services-levy-regulation-2017/analysis","conflicts":"/api/acts/fire-and-emergency-services-levy-regulation-2017/conflicts","importantCases":"/api/acts/fire-and-emergency-services-levy-regulation-2017/important-cases","documents":"/api/acts/fire-and-emergency-services-levy-regulation-2017/documents"}}