Fire Services Property Levy - CFA Variable Charge 2015-16

The Fire Services Property Levy is administered by the State Revenue Office pursuant to the Fire Services Property Levy Act 2012. The Fire Services Property Levy applies to all real property (land and buildings) and includes a fixed component as well as a variable charge assessed on the capital improved value of the property. There are different levy rates depending on the location of the property and the property type.\r\n\r\nThis file contains CFA variable rates (cents per $1000 of CIV) for 2015-16 and includes the following: Property sector, Ad valorem rate for the CFA area.

消防服务财产税（Fire Services Property Levy）由国家税务局（State Revenue Office）根据《2012年消防服务财产税法》（Fire Services Property Levy Act 2012）管理。消防服务财产税适用于所有不动产（real property，含土地与建筑物），包含固定部分及基于财产资本改良价值（capital improved value）的可变收费。根据财产位置及类型的不同，税率有所差异。

本文件包含2015-2016年度的CFA可变税率（每1000澳元CIV对应的澳分，CIV即capital improved value），具体内容包括：财产sector、CFA区域的从价税率（ad valorem rate）。