Fire and Emergency Services Levy Act 2017
111Aggregation of parcels
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111 Aggregation of parcels
111 Aggregation of parcels
(1) If a council aggregates the land values of parcels under section 548A of the Local Government Act 1993 for the purpose of charging a rate, the council must also aggregate the land values of the parcels for the purposes of charging the levy, subject to this section.
(2) The parcels as aggregated are taken to be a separate parcel for the purposes of this Act and the levy is to be charged on the aggregated land values of those parcels.
(3) The land values of parcels may be aggregated under this section for the purpose of charging the levy only if the parcels (disregarding the aggregation) have the same classification or sub-classification (if any) under this Act.