Fire and Emergency Services Levy Act 2017
100Reconciliation periods
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100 Reconciliation periods
100 Reconciliation periods
(1) Each of the following periods is a reconciliation period:
(a) the first quarter reconciliation period—which is the period starting on 1 June and ending on 31 August in the same year,
(b) the second quarter reconciliation period—which is the period starting on 1 September and ending on 30 November in the same year,
(c) the third quarter reconciliation period—which is the period starting on 1 December and ending on 28 February in the next year (or 29 February in a leap year),
(d) the fourth quarter reconciliation period—which is the period starting on 1 March and ending on 31 May in the same year.
(2) The start dates and end dates of a reconciliation period are inclusive.
(3) For the 2017/2018 financial year, the first quarter reconciliation period is taken to start on 1 July 2017.