Fire Services Property Levy Manual of Operating Procedures for Local Government 2014-15 Contents 6 1. Purpose 9 5.2.4 Caravan parks 6 1.1 Audience 9 5.2.5 Common property 6 1.2 Overview 9 5.2.6 Shared Equity/Ownership 6 1.3 Legislation Agreements – Director of Housing 6 1.3.1 Relevant Acts 9 5.3 Special rules for assessing and apportioning the levy in certain 6 1.3.2 Amending Act circumstances 6 1.4 Ministerial guidelines 9 5.3.1 Applying the levy to an 6 1.5 Review arrangements undertaking extending across a 6 1.6 Making best use of the manual municipal boundary 6 1.7 Points of Contact 10 5.3.2 Councils unaware that an undertaking extends across a municipal boundary 7 2. Background 10 5.3.3 Equal sized portions of cross 7 3. Who is liable for the levy municipal boundary land 7 3.1 Who is liable? 10 5.3.4 Applying the levy where two or more parcels of land owned by different people are treated as a 8 4. Owner single parcel of land for valuation 8 4.1 Who is an owner? purposes 8 4.1.1 Definition of an owner 10 5.3.5 Applying the levy to 8 4.2 Joint and several liability land crossing the Country Fire Authority (CFA) / Metropolitan 8 4.3 Who isn’t an owner? Fire Brigade (MFB) border 8 5. Land 11 5.3.6 Applying the levy where land ceases or becomes leviable during 8 5.1 What is leviable? the levy year 8 5.1.1 Property that is subject to the 11 5.4 Council levy 11 5.4.1 Council land 8 5.2 Determining a parcel of leviable land 11 5.4.2 Specific council public benefit land (s.20) 8 5.2.1 Multiple parcels of contiguous land occupied by the same person 12 5.4.2.1 AVPCCs detailed in s.20 of the Act 8 5.2.2 Multiple parcels of contiguous land that are not 12 5.4.2.2 Vested in, occupied by, occupied or under the care, control and management of the council 9 5.2.3 Parcels of land that can be separately occupied 12 5.4.2.3 Commercial or business 2 I Fire Services Property Levy I Manual of Operating Procedures for Local Government I 2014-15 purposes Director of Housing 12 5.4.2.3.1 Features that may 20 5.6.4 Exempt AVPCCs indicate the land is used for 20 5.6.5 Abandoned lands and commercial or business purposes inappropriate subdivisions 15 5.4.2.3.2 Features that indicate 20 5.7 Non-rateable land that the land may not be used for commercial or business purposes: 20 5.8 Non-municipal land 15 5.4.3 Procedure for council land 21 6. Levy calculation 16 5.4.4 Special Committees (s.86 of 21 6.1 Fire districts – Country Fire the LGA) Authority and the Metropolitan 16 5.5 Single farm enterprise (SFE) Fire and Emergency Services 16 5.5.1 Eligibility requirements Board 16 5.5.1.1 Farm land 21 6.2 Municipal boundary 16 5.5.1.2 Farmed as a single 21 6.3 Land use and AVPCC enterprise 21 6.4 Capital improved value 18 5.5.1.3 Occupied by the same 21 6.5 Predominant land use person or persons 21 6.6 Calculation: fixed charge 18 5.5.2 Treatment of secondary or + variable charge additional dwellings in a SFE 22 6.7 Fixed charge setting 18 5.5.3 Applicant 22 6.8 Levy rate setting 18 5.5.4 Retrospectivity 22 6.9 Maximum levy amount 18 5.5.5 Applying the fixed charge to a parcel of land 23 7. Levy collection 18 5.5.6 SFE application process 23 7.1 Rates notice information 19 5.6 What land isn’t leviable? 25 7.1.1 Service of a notice 19 5.6.1 Commonwealth land 25 7.1.2 Levy due dates 19 5.6.2 State Government land 25 7.1.3 Levy arrears and levy interest 19 5.6.2.1 Public cemeteries 25 7.1.4 Instalment options and early 19 5.6.2.2 Land owned by State payment discounts Government public bodies (unless 25 7.1.5 Mode of payment - levy payer leased/licensed) to council 20 5.6.2.3 Boat Sheds & Bathing Boxes 25 7.1.6 Rounding 20 5.6.2.4 Crown land leased/licensed 25 7.1.7 Alteration of records to the State or Commonwealth 25 7.2 Payment allocation 20 5.6.3 Land leased from the I Fire Services Property Levy I Manual of Operating Procedures for Local Government I 2014-15 Fire Services Property Levy I Manual of Operating Procedures for Local Government I 2014-15 I 3 Contents 25 7.2.1 Payment made with respect 28 7.8.2 Non-rateable leviable land to a rates notice 28 7.9 Supplementary notices 26 7.2.2 Council liability predates levy (alteration in existing valuation) liability 28 7.9.1 Supplementary valuations 26 7.2.3 Council liability predates levy 28 7.9.1.1 Subdivisions liability and legal costs incurred 29 7.9.1.2 Consolidations 26 7.2.4 Council payment received is less than amount due and payable 29 7.9.1.3 Land use change 26 7.3 Goods and services tax 30 7.10 Cancelled rates notices 26 7.4 Public enquiries 30 8. Refunds of amounts overpaid 26 7.5 The Fire Services Levy Monitor 30 8.1 Refund on application 26 7.6 Concessions 30 8.2 General power to refund 26 7.6.1 Who is eligible for the 30 8.3 Council remittance concession? 27 7.6.2 What is an eligible 31 9. Interest concession card? 31 9.1 Interest payable 27 7.6.3 Prisoner of War and Extreme Disablement Adjustment Gold 31 9.2 Interest rate Card holders 31 9.3 First levy instalment not paid 27 7.6.4 Applying concessions with by due date respect to land use classifications 31 9.4 Levy not paid by due date 27 7.6.5 Applying a concession where (lump sum or any instalment other there are multiple land owners than first) 27 7.6.6 Property information 31 9.5 Levy not paid (lump sum or instalment method) 27 7.6.7 Administration information 32 9.6 Waiving interest payments 27 7.6.7.1 Rates notice 32 9.6.1 Rateable leviable land 27 7.6.7.2 Levy amount less than concession amount 32 9.6.2 Non-rateable leviable land 27 7.6.7.3 DHS concessions 32 9.6.3 Accruing interest after a court order has been obtained 28 7.6.8 Retrospectivity 32 9.6.4 Waiving Interest after a court 28 7.7 Waivers order has been obtained 28 7.7.1 Rateable leviable land 28 7.7.2 Non-rateable leviable land 32 10. Debt recovery 28 7.8 Deferrals 32 10.1 Recovery of levy under objection 28 7.8.1 Rateable leviable land 32 10.2 Recovery of levy interest 4 I Fire Services Property Levy I Manual of Operating Procedures for Local Government I 2014-15 32 10.3 Recovery from an owner 37 12.6.3.3 Reconciliation 32 10.4 Recovery from an occupier 37 12.7 Payment to SRO 37 12.7.1 Due date of payment 33 11. Objections 38 12.7.2 Making a payment 33 11.1 Reviewable decisions 38 12.7.3 Day of service of document 34 11.2 Non-reviewable decisions or payment of money 34 11.3 Objections to non-rateable 38 12.7.4 State Revenue Office ABN properties 39 12.8 Audit/Compliance 34 11.4 Land information certificates 39 12.8.1 Statement of compliance 34 11.4.1 Transfer of land 39 12.8.2 Audit and investigation 34 11.4.2 Outstanding levy amounts powers 34 11.4.3 Where liability differs from amount on land information 39 13. Fees paid to councils certificate 39 13.1 Who will pay 34 11.5 Revised assessment where levy varied on objection, review 40 Appendices or appeal 40 Appendix A: Summary of legislative amendments 2014-15 35 12. Administration 42 Appendix B: Leviable land flow chart 35 12.1 Levy records to be maintained by council 43 Appendix C: SFE application form 35 12.2 Councils in MFB and CFA 45 Appendix D: Single farm districts enterprise scenarios 35 12.3 Banking arrangements 48 Appendix E: SFE flowchart 35 12.4 Bank interest 49 Appendix F: Public cemetery trusts 35 12.5 Privacy 86 Appendix G: Exempt & leviable State Government bodies 36 12.6 Reporting 94 Appendix H: 2014-15 AVPCC listing 36 12.6.1 General information 110 Appendix I: Alteration of records 36 12.6.2 Lodgement methods form 36 12.6.2.1 Web service 111 Appendix J: Return 36 12.6.2.2 FSPL Express 121 Appendix K: Remittance 37 12.6.3 Reporting data 124 Appendix L: Reconciliation 37 12.6.3.1 Return 141 Appendix M: Statement 37 12.6.3.2 Remittance of Compliance PD2014-51 © I Fire Services Property Levy I Manual of Operating Procedures for Local Government I 2014-15 Fire Services Property Levy I Manual of Operating Procedures for Local Government I 2014-15 I 5 1.