Fire Services Property Levy - CFA Variable Charge 2017-18

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 2017-18 and includes the following: Property sector, Ad valorem rate for the CFA area.消防服务财产税（Fire Services Property Levy）由州税务局（State Revenue Office）依据《2012年消防服务财产税法》（Fire Services Property Levy Act 2012）负责征收管理。该税种的课征范围涵盖所有不动产（real property，即土地及建筑物），计税方式包含固定计税部分与按不动产资本改良价值（capital improved value，CIV）计征的可变收费两类。不动产的坐落位置与自身类型不同，适用的税率标准亦存在差异。 本文件包含2017-18财年的CFA可变税率（按每1000澳元资本改良价值计的美分数），具体涵盖以下内容：不动产类别、CFA辖区内的从价税率。