The Fire Service says big organisations are finding ways to avoid the annual fire service levy, leaving homeowners to carry much of the cost of funding.
The service is now taking legal action against those organisations that are circumventing a requirement to pay the levy.
Fire Service national commander and chief executive Mike Hall says private and public organisations with large property empires are using loopholes in the Fire Service Act to pay for insurance which does not include the levy.
Mr Hall says the service is undertaking several High Court challenges against companies that avoid paying the levy, to test the interpretation of the law.
The levy gathered $298 million last year and made up 95% of the Fire Service's funding.