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.This 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.

消防物业税（Fire Services Property Levy）由州收入局（State Revenue Office）依据《2012年消防物业税法》（Fire Services Property Levy Act 2012）负责征管。该税的征收范围覆盖全部不动产（real property），即土地与建筑物，计税方式包含固定税额部分，以及按物业资本改良价值（capital improved value, CIV）计征的可变税额部分。具体税率将根据物业所在区位及物业类型的不同而有所差异。本文件包含2015-2016财年的CFA可变税率（按物业资本改良价值每1000元计收的分额），涵盖以下内容：物业行业分类、CFA辖区内的从价税率（Ad valorem rate）。