Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025 (Vic)

Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025

No. 16 of 2025

TABLE OF PROVISIONS

Section  Page

1Purposes

2Commencement

3Principal Act

4Change of title of Principal Act

5Purpose of Principal Act

6Definitions

7New section 4A inserted

8Heading to Part 2 substituted

9New Division 1 heading inserted in Part 2

10Section 7 substituted

11Section 9A repealed

12Amount of fixed charge determined by land use classification

13Determination of levy rates

14Levy rates based on land use classification of leviable land

15New Division 2 inserted in Part 2

16Section 29 repealed

17Appropriation of Consolidated Fund

17ANew section 62A inserted

18Permitted disclosures to particular persons

19Supreme Court—Limitation of jurisdiction

20New section 85 inserted

21AVPCC allocation

22Consequential amendments to other Acts

23Repeal of this Act

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Endnotes

1     General information

Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025

No. 16 of 2025

[Assented to 27 May 2025]

The Parliament of Victoria enacts:

1Purposes

The purposes of this Act are—

(a)to amend and change the title of the Fire Services Property Levy Act 2012 to expand the coverage of that Act to emergency services and volunteers; and

(b)to make consequential amendments to other Acts.

2Commencement

This Act comes into operation on 1 July 2025.

3Principal Act

In this Act, the Fire Services Property Levy Act 2012 is called the Principal Act.

4Change of title of Principal Act

In the title of the Principal Act, for "Fire Services Property Levy" substitute "Emergency Services and Volunteers Fund".

5Purpose of Principal Act

In section 1 of the Principal Act—

(a)for paragraph (a) substitute—

"(a)provide emergency services and volunteers funding by imposing a levy on all land in Victoria, unless specifically exempted; and";

(b)in paragraph (d) omit "fire services property";

(c)in paragraph (e)—

(i)in subparagraph (i) omit "fire services property";

(ii)in subparagraph (ii), for "agencies; and" substitute "agencies.";

(d)paragraphs (f) and (g) are repealed.

6Definitions

In section 3 of the Principal Act—

(a)insert the following definitions—

"emergency management has the meaning given by section 3 of the Emergency Management Act 2013;

farm land means land—

(a)that is used primarily for grazing (including agistment), dairying, pig‑farming, poultry-farming, fish‑farming, tree-farming, beekeeping, viticulture, horticulture, fruit-growing or the growing of crops of any kind or for any combination of those activities; and

(b)that is used by a business—

(i)that has a significant and substantial commercial purpose or character; and

(ii)that seeks to make a profit on a continuous or repetitive basis from its activities on the land; and

(iii)that is making a profit from its activities on the land, or that has a reasonable prospect of making a profit from its activities on the land if it continues to operate in the way that it is operating;

funding recipients means the following—

(a)the CFA;

(b)Fire Rescue Victoria;

(c)VicSES;

(d)Triple Zero Victoria established by section 6(1) of the Triple Zero Victoria Act 2023;

(e)Emergency Management Victoria established by section 14 of the Emergency Management Act 2013;

(f)the Emergency Management Commissioner appointed under section 25 of the Emergency Management Act 2013 to the extent that the Emergency Management Commissioner is performing functions in relation to emergency management;

(g)the Chief Executive, Emergency Management Victoria to the extent that the Chief Executive is performing functions in relation to emergency management;

(h)the Secretary to the Department of Justice and Community Safety to the extent that the Secretary is performing functions in relation to emergency management;

(i)the Secretary within the meaning of section 3(1) of the Forests Act 1958 to the extent that the Secretary is performing functions in relation to emergency management;

Examples

1Functions of Emergency Management Victoria, the Emergency Management Commissioner, the Chief Executive, Emergency Management Victoria and the Secretary to the Department of Justice and Community Safety in relation to emergency management include operation of the following—

·the State Control Centre;

·Emergency Recovery Victoria;

·the Emergency Alert Program in Victoria;

·the Emergency Management Operational Communication Program.

2Functions of the Secretary within the meaning of section 3(1) of the Forests Act 1958 in relation to emergency management include functions delegated to the Chief Fire Officer employed under that Act.

home unit has the meaning given by section 3(1) of the Land Tax Act 2005;

principal place of residence includes sole place of residence;

responsible entity means the entity declared under section 20D(9)(a) as the responsible entity for the purposes of section 20D;

single farm enterprise means 2 or more parcels of leviable land—

(a)which—

(i)are farm land; and

(ii)are farmed as a single enterprise; and

(iii)are occupied by the same person or persons—

whether or not the parcels of land are contiguous or are located in the same municipal district; or

(b)which—

(i)as to all the parcels except one, are farm land farmed as a single enterprise occupied by the same person or persons; and

(ii)as to one parcel contiguous with at least one of the other parcels, is the principal place of residence of that person or one of those persons;

VicSES means the Victoria State Emergency Service Authority established by section 4(1) of the Victoria State Emergency Service Act 2005.";

(b)in the definition of valuer-general, for "1960." substitute "1960;".

7New section 4A inserted

After section 4 of the Principal Act insert—

"4A Principal place of residence

(1)For the purposes of this Act, land is not taken to be occupied as a principal place of residence unless there is a building affixed to the land (including a home unit) that—

(a)is designed and constructed primarily for residential purposes; and

(b)may lawfully be used as a place of residence.

(2)If land with a land use classification of primary production has a building affixed to it that—

(a)is designed and constructed primarily for residential purposes; and

(b)is occupied by the owner as the owner's principal place of residence—

the land to which the building is affixed is taken to be used exclusively for residential purposes by the owner.

(3)In determining whether land is a person's principal place of residence, account must be taken of every place of residence of the person, whether in Victoria or elsewhere.".

8Heading to Part 2 substituted

For the heading to Part 2 of the Principal Act substitute—

"PART 2—EMERGENCY SERVICES AND VOLUNTEERS FUNDING LEVY".

9New Division 1 heading inserted in Part 2

After the heading to Part 2 of the Principal Act insert—

"Division 1—Imposition and assessment of levy".

10Section 7 substituted

For section 7 of the Principal Act substitute—

"7   Imposition of levy

This Act imposes an emergency services and volunteers funding levy that is—

(a)an annual charge payable by the owner of leviable land; and

(b)unless section 20 applies, calculated in accordance with section 17.".

11Section 9A repealed

Section 9A of the Principal Act is repealed.

12Amount of fixed charge determined by land use classification

(1)In section 11(2) of the Principal Act—

(a)in paragraph (e), for "$200.00;" substitute "$200.00.";

(b)paragraph (f) is repealed.

(2)After section 11(2) of the Principal Act insert—

"(2A)Despite anything to the contrary in this section, the fixed charge payable in respect of residential land for the 2026-2027 levy year and each subsequent levy year is the same fixed charge as that payable in respect of commercial land, industrial land, primary production land and public benefit land.".

13Determination of levy rates

(1)In section 12(2) of the Principal Act—

(a)in paragraph (c)—

(i)after "2019-2020 levy year" insert "up to and including the 2024-2025 levy year";

(ii)in subparagraph (v), for "rates." substitute "rates;";

(b)after paragraph (c) insert—

"(d)in the case of the levy rates for each levy year subsequent to the 2024-2025 levy year—

(i)the annual funding requirements of the funding recipients in the levy year in which a determination under subsection (1) is to be made; and

(ii)any likely changes to the funding requirements for the funding recipients in the following levy year; and

(iii)any surplus financial assets for the funding recipients; and

(iv)any shortfall in the collection of the levy; and

(v)the administrative costs of collection agencies in performing functions under this Act; and

(vi)any other matter the Minister considers is relevant to the proper determination of the levy rates.".

(2)After section 12(2) of the Principal Act insert—

"(2A)The Minister must determine the percentage of the annual funding requirements of each funding recipient other than the CFA, Fire Rescue Victoria and VicSES that is to be funded by the levy in a levy year, being a percentage not exceeding 95%.

(2B)The percentage of the annual funding requirements of the CFA and VicSES that are to be funded by the levy in a levy year is 95%.

(2C)The percentage of the annual funding requirements of Fire Rescue Victoria that are to be funded by the levy in a levy year is 90%.".

(3)In section 12 of the Principal Act—

(a)in subsection (3), for "and (2)(c)(iv)" substitute ", (2)(c)(iv) and (2)(d)(v)";

(b)in subsection (4), for "his or her" substitute "the Minister's".

(4)After section 12(5) of the Principal Act insert—

"(5A)The Minister must specify in a notice of a determination in respect of the next levy year under subsection (1)—

(a)for each funding recipient—

(i)an estimate of the amount in dollars of the funding requirements of the funding recipient that are to be funded by the levy in that levy year; and

(ii)the percentage of the funding requirements of the funding recipient that the amount in subparagraph (i) represents; and

(b)an estimate of the amount of levy to be collected in that levy year for each land use classification specified in section 15(1); and

(c)that there is no duplication of funding.".

14Levy rates based on land use classification of leviable land

In section 15(1) of the Principal Act—

(a)in paragraph (e), for "benefit;" substitute "benefit.";

(b)paragraph (f) is repealed.

15New Division 2 inserted in Part 2

After section 20 of the Principal Act insert—

"Division 2—Exemptions, concessions, discounts and offsets

20ASingle farm enterprise exemption from fixed charge

(1)A person is entitled, on application to the relevant collection agency, to an exemption from the liability to pay the fixed charge part of the levy amount in respect of a parcel of leviable land if—

(a)the parcel is one of 2 or more parcels of land that constitute a single farm enterprise; and

(b)an exemption is not claimed in respect of at least one of those parcels; and

(c)in the case of a single farm enterprise which is occupied by more than one person, an exemption is not claimed in respect of more than one principal place of residence.

(2)An application for an exemption under this section may only be made in the form and within the period—

(a)specified in a direction of the Minister made under section 72; or

(b)if the Minister has not made a direction for the purposes of this section, specified by the relevant collection agency.

(3)The collection agency may require the applicant to give further particulars, or to verify particulars, in respect of the application.

(4)If the collection agency is satisfied that the applicant is entitled to an exemption under this section, the collection agency must grant the exemption.

(5)A person who has applied for or been granted an exemption under this section must advise the collection agency of any change in circumstances that could affect the person's entitlement to the exemption.

20BPrincipal place of residence concession

(1)On and after 1 July 2026, an owner of leviable land is entitled to a concession of 50% of the fixed charge part of the levy amount in respect of one parcel or a portion of one parcel of leviable land that is used exclusively for residential purposes by the owner and is the owner's principal place of residence.

(2)For the purposes of this section, if land on which home units are situated is owned by a body corporate, the land is taken to be owned by the shareholders of the body corporate who are entitled to exclusive occupancy of the home units.

20CEligible cardholders discount

(1)Subject to subsection (2), an owner of leviable land who is an eligible cardholder is entitled to receive a discount of $50.00 off the total levy amount due in respect of one parcel or a portion of one parcel of land that is used exclusively for residential purposes by the owner and is the owner's principal place of residence.

(2)The amount of the discount specified in subsection (1) does not increase if 2 or more owners of a parcel of leviable land each hold a concession card.

(3)For the purposes of this section, if land on which home units are situated is owned by a body corporate, the land is taken to be owned by the shareholders of the body corporate who are entitled to exclusive occupancy of the home units.

(4)In this section—

eligible cardholder means—

(a)an eligible recipient within the meaning of the State Concessions Act 2004; or

(b)the holder of any other concession card within the meaning of section 29 immediately before its repeal;

owner includes—

(a)a person liable to pay the levy (or an amount in place of, or on account of, the levy) whether under an agreement with the owner or for any other reason; or

(b)a person who holds a residence right in a retirement village (as defined in the Retirement Villages Act 1986).

20DEligible volunteer offset

(1)A person who is an eligible volunteer of an eligible entity is entitled, on application to the responsible entity, to payment of an amount to offset a liability to pay the total levy amount due in respect of—

(a)one parcel or a portion of one parcel of leviable land owned by the person that is used exclusively for residential purposes by the person and is the person's principal place of residence; or

(b)one parcel or a portion of one parcel of leviable land that is farm land in which the person has a qualifying ownership interest; or

(c)2 or more parcels of leviable land—

(i)in which the person has a qualifying ownership interest; and

(ii)that meet the criteria for an exemption under section 20A.

(2)The amount of the offset is—

(a)for subsection (1)(a)—the levy amount specified in the assessment notice for the levy;

(b)for subsection (1)(b)—the lesser of—

(i)the levy amount specified in the assessment notice for the levy; or

(ii)the levy amount that would be assessed on the parcel or portion if it had the declared capital improved value;

(c)for subsection (1)(c)—the lesser of—

(i)the levy amount specified in the assessment notice for the levy for each parcel; or

(ii)the levy amount that would be assessed if the combined value of the parcels had the declared capital improved value.

(3)An application for an offset in relation to a levy year must be made no later than the end of the levy year following that levy year.

(4)The responsible entity may require an applicant to give further particulars, or to verify particulars, in respect of the application.

(5)If the responsible entity is satisfied that an applicant is entitled to an offset, the responsible entity must pay the offset to the applicant.

(6)To avoid doubt, if an offset is paid to a person in relation to a parcel or a portion of a parcel of land, no other person is eligible to be paid an offset in relation to the same parcel or portion.

(7)Despite any provision of this or any other Act, or any law, prohibiting or restricting the collection, use, handling or disclosure of information—

(a)an eligible entity may disclose to the responsible entity, for the purpose of the administration of this Act, information in relation to a person who is or may be an eligible volunteer of the eligible entity; and

(b)the responsible entity may, for the purpose of the administration of this Act, collect, use and otherwise handle any information in relation to a person who is or may be an eligible volunteer of an eligible entity.

(8)The Treasurer, after consulting the Emergency Services Minister, may, by notice published in the Government Gazette—

(a)declare an entity to be an eligible entity for the purposes of this section; and

(b)specify criteria for a person to be an eligible volunteer for the purposes of this section.

(9)The Treasurer, by notice published in the Government Gazette, may—

(a)declare one of the following to be the responsible entity for the purposes of this section—

(i)a public entity;

(ii)a public service body;

(iii)a public service body Head;

(iv)a person employed under Part 3 of the Public Administration Act 2004 who holds an office or role established by an Act; and

(b)declare a capital improved value to be the declared capital improved value for the purposes of this section.

(10)In this section—

declared capital improved value means the capital improved value declared under subsection (9)(b);

eligible entity means—

(a)the CFA; or

(b)VicSES; or

(c)an entity declared under subsection (8)(a);

eligible volunteer means a person who meets the criteria specified under subsection (8)(b);

Emergency Services Minister means the Minister administering the Country Fire Authority Act 1958 and the Victoria State Emergency Service Act 2005 or, if those Acts are administered by different Ministers, each of those Ministers;

offset means an amount payable under this section to offset a liability to pay the levy;

public entity, public service body and public service body Head have meanings given by section 4(1) of the Public Administration Act 2004;

qualifying ownership interest, in relation to land, means any direct or indirect ownership interest in the land, including—

(a)an interest held as a shareholder in a company that owns the land; and

(b)an interest held as—

(i)a beneficiary of a trust other than a discretionary trust; or

(ii)a specified beneficiary of a discretionary trust;

specified beneficiary, in relation to a discretionary trust, means a person who—

(a)is specifically named in the trust deed as a beneficiary of the trust; or

(b)is specifically declared in writing in accordance with the trust deed as a beneficiary of the trust.".

16Section 29 repealed

Section 29 of the Principal Act is repealed.

17Appropriation of Consolidated Fund

In section 62 of the Principal Act, after "Commissioner" insert "or the responsible entity".

17ANew section 62A inserted

After section 62 of the Principal Act insert—

"62A   Proceeds of levy

The proceeds of levy collected under this Act must not exceed the sum of—

(a)the amounts applied to fund the funding recipients in accordance with section 12(2A), (2B) and (2C); and

(b)the administrative costs incurred in the performance of functions under this Act.".

18Permitted disclosures to particular persons

In section 65(d) of the Principal Act—

(a)for subparagraph (iv) substitute—

"(iv)a funding recipient;";

(b)subparagraphs (v) and (va) are repealed.

19Supreme Court—Limitation of jurisdiction

At the end of section 84 of the Principal Act insert—

"(2)It is the intention of sections 5, 12, 15 and 37, as they apply on and after the commencement of the Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025, to alter or vary section 85 of the Constitution Act 1975.".

20New section 85 inserted

After section 84 of the Principal Act insert—

"85   Transitional provisions—Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025

(1)On and after 1 July 2025—

(a)a reference to the Fire Services Property Levy Act 2012 in any Act (other than the Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025) or in any instrument made under any Act or in any other document is taken to be a reference to the Emergency Services and Volunteers Fund Act 2012 so far as it relates to any period on and after that date, unless the context otherwise requires; and

(b)a reference to the fire services property levy in any Act (other than the Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025) or in any instrument made under any Act or in any other document is taken to be a reference to the emergency services and volunteers funding levy so far as it relates to any period on and after that date, unless the context otherwise requires.

(2)An exemption in force under section 9A immediately before 1 July 2025 is taken, on and after that date, to be an exemption under section 20A.

(3)An application for an exemption under section 9A that had been made but not determined before 1 July 2025 is taken, on and after that date, to be an application made under section 20A and may be determined accordingly.".

21AVPCC allocation

In the Schedule to the Principal Act—

(a)in item 2, for "203-208" substitute

"200-208";

(b)in item 3, for "304-399, 400-481, 483-499, 602-612" substitute "300-301, 303-399, 400-499, 600-612";

(c)in item 5—

(i)for "707-710" substitute "700-710";

(ii)for "743-781, 783-799" substitute "743-799, 800-802";

(d)item 6 is repealed.

22Consequential amendments to other Acts

(1)In the Country Fire Authority Act 1958—

(a)in section 75(1), for "Fire Services Property Levy" substitute "Emergency Services and Volunteers Fund";

(b)for section 76(1)(a) and (b) substitute—

"(a)funded by the levy under the Emergency Services and Volunteers Fund Act 2012 as specified in section 12(2B) of that Act;

(b)the remainder funded by the State from the Consolidated Fund.".

(2)In the Fire Rescue Victoria Act 1958—

(a)in section 36(1), for "Fire Services Property Levy" substitute "Emergency Services and Volunteers Fund";

(b)for section 37(1)(a) and (b) substitute—

"(a)funded by the levy under the Emergency Services and Volunteers Fund Act 2012 as specified in section 12(2C) of that Act;

(b)the remainder funded by the State from the Consolidated Fund.".

(3)In section 3(1) of the Land Tax Act 2005, in the definition of non-rateable leviable land, for "Fire Services Property Levy" substitute "Emergency Services and Volunteers Fund".

(4)In the Taxation Administration Act 1997—

(a)for section 92(1)(e)(vfa) substitute—

"(vfa)a collection agency within the meaning of the Emergency Services and Volunteers Fund Act 2012 for the purposes of administering that Act and regulations made under that Act; or";

(b)in section 116A(2), after "fire" insert "and emergency".

(5)In the Valuation of Land Act 1960—

(a)in section 2(1)—

(i)insert the following definition—

"emergency services and volunteers funding levy has the same meaning as levy has in section 3 of the Emergency Services and Volunteers Fund Act 2012;";

(ii)in the definitions of collection agency, leviable land and non-rateable leviable land, for "Fire Services Property Levy" substitute "Emergency Services and Volunteers Fund";

(iii)the definition of fire services property levy is repealed;

(b)in section 2(3A), for "fire services property" substitute "emergency services and volunteers funding";

(c)in section 2(6) and (10), for "Fire Services Property Levy" substitute "Emergency Services and Volunteers Fund";

(d)in section 13DF—

(i)in subsection (1)(b), for "Fire Services Property Levy" substitute "Emergency Services and Volunteers Fund";

(ii)in subsections (3A), (4) and (5), for "fire services property" substitute "emergency services and volunteers funding";

(e)in the heading to Part IIA, for "Fire Services Property Levy" substitute "Emergency Services and Volunteers Fund";

(f)in section 13H, for "Fire Services Property Levy" substitute "Emergency Services and Volunteers Fund";

(g)in the heading to section 13J, for "the Fire Services Property Levy" substitute "Emergency Services and Volunteers Fund";

(h)in sections 13J(1) and 13K(1), for "Fire Services Property Levy" substitute "Emergency Services and Volunteers Fund";

(i)in section 13L—

(i)in subsection (1), for "Fire Services Property Levy" substitute "Emergency Services and Volunteers Fund";

(ii)in subsection (2)(c), (d) and (n), for "fire services property" (wherever occurring) substitute "emergency services and volunteers funding";

(iii)in subsection (4), for "Fire Services Property Levy" substitute "Emergency Services and Volunteers Fund";

(iv)in subsections (5) and (6), for "fire services property" substitute "emergency services and volunteers funding";

(j)in sections 13Q(4) and (5) and 15(9)(b), for "fire services property" substitute "emergency services and volunteers funding".

(6)In section 3(1) of the Windfall Gains Tax Act 2021, in the definition of non-rateable leviable land, for "Fire Services Property Levy" substitute "Emergency Services and Volunteers Fund".

23Repeal of this Act

This Act is repealed on 1 July 2026.

Note

The repeal of this Act does not affect the continuing operation of the amendments made by it (see section 15(1) of the Interpretation of Legislation Act 1984).

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ENDNOTES

1   General information

See for Victorian Bills, Acts and current authorised versions of legislation and up-to-date legislative information.

Minister's second reading speech—

Legislative Assembly: 6 March 2025

Legislative Council: 20 March 2025

The long title for the Bill for this Act was "A Bill for an Act to amend and change the title of the Fire Services Property Levy Act 2012 to expand the coverage of that Act to emergency services and volunteers, to make consequential amendments to other Acts and for other purposes."

Constitution Act 1975:

Section 85(5) statement:

Legislative Assembly: 6 March 2025

Legislative Council: 20 March 2025

Absolute majorities:

Legislative Assembly: 20 March 2025

Legislative Council: 15 May 2025