4AApplication of Act to fire and emergency services levy

#### 4A Application of Act to fire and emergency services levy 4A Application of Act to fire and emergency services levy > > (1) In this Act— > > > > > (a) a reference to a rate or tax includes a reference to the fire and emergency services levy under the [Fire and Emergency Services Levy Act 2017](/view/html/inforce/current/act-2017-009), and > > > > > (b) a reference to the levying of a rate or tax by a council includes a reference to the charging of that fire and emergency services levy by a council. > > > (2) However, the application of this Act to the fire and emergency services levy is subject to provisions of the [Fire and Emergency Services Levy Act 2017](/view/html/inforce/current/act-2017-009). > > Note— > > The [Fire and Emergency Services Levy Act 2017](/view/html/inforce/current/act-2017-009) enables certain unvalued land (for example land on Lord Howe Island) to be valued for the purposes of the levy as provided for by the regulations under that Act. The valuation method is different from the method by which a general valuation for land is ascertained under Part 1B. > > **s 4A:** Ins 2017 No 9, Sch 4.9 \[1\].