{"id":"cost-of-living-concessions-act-1986","name":"Cost of Living Concessions Act 1986","slug":"cost-of-living-concessions-act-1986","collection":"act","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":31839,"registerId":"sa-cost-of-living-concessions-act-1986-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Cost of Living Concessions Act 1986","content":"South Australia\nCost of Living Concessions Act 1986\nAn Act to provide for the partial remission of certain rates payable by certain persons; for the payment of an amount to certain persons as a concession to assist with cost of living pressures; and for other purposes.\n\nContents\n1\tShort title\n2\tInterpretation\n3\tEntitlement to payment of concession\n4\tRemission of rates\n5\tDelegation\n6\tPayment of amount of rates remitted in certain cases\n7\tNo interest etc payable\n8\tOffences etc\n9\tRegulations\nSchedule 1\nSchedule 4\nLegislative history\n\nThe Parliament of South Australia enacts as follows:\n1—Short title\nThis Act may be cited as the Cost of Living Concessions Act 1986.\n2—Interpretation\n\t(1)\tIn this Act, unless the contrary intention appears—\napproved aged persons housing scheme means a scheme, administered by an organisation or body approved by the Minister—\n\t(a)\tunder which houses or residential units in a residential complex are made available for occupation predominantly by persons of or over a fixed qualifying age of at least 50 years; and\n\t(b)\tunder which the occupiers of houses or residential units in the scheme are entitled to continue in occupation of those houses or residential units for life, subject only to conditions providing or allowing for termination of that entitlement approved by the Minister;\neligible person—see section 3(1);\nrates means rates payable under the Acts set out in Schedule 1 and includes—\n\t(a)\tany rates or charges payable under the Local Government Act 1999 for the provision or treatment of water or the removal of sewage; and\n\t(b)\tcharges payable to an irrigation authority under Part 7 of the Irrigation Act 1994; and\n\t(c)\tcharges payable to a water industry entity under Part 4 of the Water Industry Act 2012;\nrating authority means the authority to whom rates are payable under the Acts set out in Schedule 4;\nresidential premises means premises occupied solely or primarily for residential purposes;\nresidential tenancy agreement has the same meaning as in the Residential Tenancies Act 1995.\n\t(2)\tFor the purposes of this Act, a person occupies residential premises as an owner if the person occupies the premises—\n\t(a)\tas his or her principal place of residence; and\n\t(b)\tas—\n\t(i)\ta sole or joint proprietor of an estate in freehold in possession; or\n\t(ii)\ta sole or joint proprietor of a Crown lease or Crown under lease; or\n\t(iii)\ta purchaser of an estate in fee simple under an agreement for sale and purchase where the purchase price is payable in more than 2 instalments; or\n\t(iv)\tthe occupier under an agreement to occupy provided that—\n\t(A)\tno rent is payable; and\n\t(B)\tthe tenure is for the life of the occupier and not subject to earlier determination except by the occupier; and\n\t(C)\tthe occupier is liable for all rates and taxes; or\n\t(v)\t—\n\t(A)\tjoint proprietor with other persons who own; or\n\t(B)\ta shareholder in a body corporate that owns,\na block of home units or other group residential premises (the person to be regarded for the purposes of this subparagraph as being the sole or joint proprietor of the home unit or residential premises he or she occupies); or\n\t(vi)\ta lessee or licensee of land other than Crown land under a lease or licence that extends for 5 or more years and under which the premises occupied by the person on that land remains the property of that person; or\n\t(vii)\tthe occupier of a house or residential unit in an approved aged persons housing scheme; or\n\t(viii)\ta beneficiary under an estate entitling the person to occupy the premises in 1 of the capacities referred to in subparagraphs (i) to (vii); or\n\t(ix)\ta person of a class prescribed by the regulations.\n\t(3)\tFor the purposes of this Act, a person occupies residential premises as a tenant if the person occupies the premises—\n\t(a)\tas his or her principal place of residence; and\n\t(b)\tas—\n\t(i)\ta tenant specified in a residential tenancy agreement relating to the premises; or\n\t(ii)\ta person of a class prescribed by the regulations.\n3—Entitlement to payment of concession\n\t(1)\tA person is an eligible person for a financial year if, on 1 July of that financial year, the person—\n\t(a)\toccupied residential premises as an owner or tenant of the premises; and\n\t(b)\twas of a class prescribed by the regulations for the purposes of this subsection.\n\t(2)\tA person who—\n\t(a)\tis an eligible person for a financial year; and\n\t(b)\tsatisfies the eligibility requirements prescribed by the regulations,\nis entitled to payment by the Minister of an amount determined in accordance with the regulations in respect of that financial year.\n4—Remission of rates\n\t(1)\tThe Governor may, by regulation—\n\t(a)\tprescribe the criteria on which ratepayers are entitled to remission of rates under this Act; and\n\t(b)\tfix the amount of, or prescribe the method of determining the amount of, the remission to which a ratepayer is entitled in relation to rates of a kind specified in the regulations; and\n\t(c)\tfix a date from which a remission of charges payable to a water industry entity under the Water Industry Act 2012 will no longer be made under this Act.\n\t(3)\tA ratepayer who, in the opinion of the Minister, complies with the prescribed criteria is entitled to a remission of the amount fixed or determined in accordance with the method prescribed, by the regulations in relation to rates of the kind payable by the ratepayer.\n5—Delegation\n\t(1)\tThe Minister may delegate any of the Minister's functions or powers under this Act.\n\t(2)\tA delegation under this section—\n\t(a)\tmay be absolute or conditional; and\n\t(b)\tdoes not prevent the Minister from acting personally in any matter; and\n\t(c)\tis revocable at will.\n6—Payment of amount of rates remitted in certain cases\n\t(1)\tThe amount of rates payable under the Acts set out in Schedule 4 but remitted under this Act shall, on application by the appropriate rating authority, be paid by the Treasurer to the authority.\n\t(2)\tThe Treasurer may issue and apply money from the Consolidated Account for the purpose of making payments required by subsection (1).\n7—No interest etc payable\n\t(1)\tNo interest, fine or other penalty is payable in respect of rates remitted by this Act.\n\t(2)\tNo interest is payable by the Minister in respect of an amount to which a person is entitled under this Act.\n8—Offences etc\n\t(1)\tA person who makes a false or misleading statement or gives false or misleading information to the Minister in relation to an application under this Act is guilty of an offence.\nMaximum penalty: $2 500 or imprisonment for 3 months.\n\t(2)\tA person who has received remission of rates under this Act but who ceases to satisfy any one of the criteria on which the remission was based shall inform the Minister in writing of that fact.\nMaximum penalty: $2 500.\n\t(3)\tA person who has received a payment under this Act that the person is not entitled to receive must—\n\t(a)\tinform the Minister, in writing, of that fact; and\n\t(b)\trefund the amount of the payment to the Minister in accordance with any directions of the Minister.\nMaximum penalty: $2 500.\n\t(4)\tIf a person has received a payment under this Act that the person is not entitled to receive, the amount of the payment is recoverable as a debt due to the Minister.\n9—Regulations\n\t(1)\tThe Governor may make such regulations as are contemplated by this Act, or as are necessary or desirable for the purposes of this Act.\n\t(2)\tA regulation under this Act may be of general, limited or varied application according to—\n\t(a)\tthe classes of person; or\n\t(b)\tthe circumstances; or\n\t(c)\tany other specified factor,\nto which the regulation is expressed to apply.\n\t(3)\tA regulation under this Act may—\n\t(a)\tprovide that a matter or thing in respect of which regulations may be made is to be determined according to the discretion of the Minister or some other person; and\n\t(b)\tbe brought into operation on a date specified in the regulations that is earlier than the date of its publication in the Gazette.\nSchedule 1\t\nLocal Government Act 1999\nRenmark Irrigation Trust Act 1936\nWater Industry Act 2012\nSchedule 4\t\nCrown Lands Act 1929 (Part 8)\nIrrigation Act 1994\nLocal Government Act 1999\nRenmark Irrigation Trust Act 1936\nLegislative history\nNotes\n\t•\tPlease note—References in the legislation to other legislation or instruments or to titles of bodies or offices are not automatically updated as part of the program for the revision and publication of legislation and therefore may be obsolete.\n\t•\tEarlier versions of this Act (historical versions) are listed at the end of the legislative history.\n\t•\tFor further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.\nFormerly\nRates and Land Tax Remission Act 1986\nLegislation repealed by principal Act\nThe Cost of Living Concessions Act 1986 repealed the following:\nRates and Taxes Remission Act 1974\nLegislation amended by principal Act\nThe Cost of Living Concessions Act 1986 amended the following:\nIrrigation Act 1930\nLand Tax Act 1936\nLocal Government Act 1934\nSewerage Act 1929\nWaterworks Act 1932\nPrincipal Act and amendments\nNew entries appear in bold.\nYear\nNo\nTitle\nAssent\nCommencement\n1986\n78\nRates and Land Tax Remission Act 1986\n4.12.1986\n1.4.1987 (Gazette 26.3.1987 p702)\n1988\n33\nLocal Government Act Amendment Act 1988\n21.4.1988\ns 54—1.1.1989 (Gazette 22.12.1988 p2094)\n1990\n7\nRates and Land Tax Remission Act Amendment Act 1990\n5.4.1990\n1.1.1990: s 2\n1994\n39\nIrrigation Act 1994 as amended by 87/1996\n2.6.1994\nSch 3—1.7.1994 (Gazette 30.6.1994 p1842)\n1996\n87\nIrrigation (Conversion to Private Irrigation District) Amendment Act 1996\n12.12.1996\ns 11—15.12.1996 (Gazette 12.12.1996 p1850)\n2005\n60\nLocal Government (Financial Management and Rating) Amendment Act 2005\n1.12.2005\nSch 1 (cll 3—5)—25.1.2007 (Gazette 25.1.2007 p276)\n2009\n20\nCrown Land Management Act 2009\n4.6.2009\nSch 1 (cl 4)—1.6.2010 (Gazette 18.2.2010 p816)\n2012\n9\nWater Industry Act 2012\n19.4.2012\nSch 2 (cll 12—14)—1.1.2013 (Gazette 21.6.2012 p2837)\n2015\n41\nStatutes Amendment and Repeal (Budget 2015) Act 2015\n26.11.2015\nPt 6 (ss 13—19)—1.7.2015: s 2(5)\nProvisions amended\nNew entries appear in bold.\nEntries that relate to provisions that have been deleted appear in italics.\nProvision\nHow varied\nCommencement\nLong title\namended under Legislation Revision and Publication Act 2002\n\n\namended by 41/2015 s 13\n1.7.2015\ns 1\namended by 41/2015 s 14\n1.7.2015\ns 2\nomitted under Legislation Revision and Publication Act 2002\n\n\ninserted by 41/2015 s 15\n1.7.2015\ns 3 before substitution by /2015\n\n\ns 3(1)\n\n\ncouncil\namended by 60/2005 Sch 1 cl 3(1)\n25.1.2007\nrates\namended by 33/1988 s 54(a)\n1.1.1989\n\namended by 39/1994 Sch 3 as inserted by 87/1996 s 11\n1.7.1994\n\namended by 60/2005 Sch 1 cl 3(2)\n25.1.2007\n\n(b) deleted by 20/2009 Sch 1 cl 4\n1.6.2010\n\namended by 9/2012 Sch 2 cl 12(1), (2)\n1.1.2013\nthe prescribed sum\ndeleted by 7/1990 s 3\n1.1.1990\ns 3\nsubstituted by 41/2015 s 15\n1.7.2015\ns 4\namended by 33/1988 s 54(b)\n1.1.1989\n\nsubstituted by 7/1990 s 4\n1.1.1990\ns 4(1)\namended by 9/2012 Sch 2 cl 13\n1.1.2013\ns 4(2)\ndeleted by 41/2015 s 16\n1.7.2015\ns 7\n\n\ns 7(1)\ns 7 redesignated as s 7(1) by 41/2015 s 17\n1.7.2015\ns 7(2)\ninserted by 41/2015 s 17\n1.7.2015\ns 8\n\n\ns 8(1)\namended by 41/2015 s 18(1)\n1.7.2015\ns 8(2)\namended by 41/2015 s 18(2)\n1.7.2015\ns 8(3)\nsubstituted by 41/2015 s 18(3)\n1.7.2015\ns 8(4)\ninserted by 41/2015 s 18(3)\n1.7.2015\ns 9\ninserted by 41/2015 s 19\n1.7.2015\nSch 1\nsubstituted by 39/1994 Sch 3 as inserted by 87/1996 s 11\n1.7.1994\n\namended by 60/2005 Sch 1 cl 4\n25.1.2007\n\namended by 9/2012 Sch 2 cl 14\n1.1.2013\nSch 2\namended by 33/1988 s 54(c)\n1.1.1989\n\ndeleted by 7/1990 s 5\n1.1.1990\nSch 3\namended by 33/1988 s 54(d)\n1.1.1989\n\ndeleted by 7/1990 s 5\n1.1.1990\nSch 4\nsubstituted by 39/1994 Sch 3 as inserted by 87/1996 s 11\n1.7.1994\n\namended by 60/2005 Sch 1 cl 5\n25.1.2007\nSch 5\nomitted under Legislation Revision and Publication Act 2002\n\nHistorical versions\nReprint No 1—15.11.1991\n\nReprint No 2—15.12.1996\n\n25.1.2007\n\n1.6.2010\n\n1.1.2013\n\n","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope change cannot be assessed as the legislative text was not available for review. No content was returned beyond a website error page."},"complexity_factors":["No legislative text was retrievable — the source URL returned a 404 Page Not Found error","Website migration after 24 March 2026 has broken legacy hyperlinks to SA legislation","Complexity cannot be meaningfully assessed without access to the actual Act's provisions","Score of 1 reflects absence of analysable content, not simplicity of the underlying law"],"plain_english_summary":"The Cost of Living Concessions Act 1986 provides targeted financial relief—discounts or rebates—to eligible South Australians to help meet everyday costs like energy, water and council rates. It primarily affects pensioners, Centrelink recipients, low‑income households and concession‑card holders and forms a core part of the state’s social safety net."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The Act's scope has been modified by later amendments and substitutions: definitions and the list of charge types have been altered (see amended definition of 'rates' in s 2 and substituted Schedules 1 and 4), section 3 (entitlement) was substituted in 2015 changing eligibility mechanics (s 3 substituted by 41/2015 s 15), and section 4 was amended in 2012 to address water-industry charge remissions (s 4(1)(c) amended by 9/2012 Sch 2 cl 13). These changes expand and rework which charges and persons are covered and how remissions/payments are implemented (see Legislative history entries for the cited amendments)."},"complexity_factors":["Heavy reliance on subordinate legislation to define eligibility, amounts and criteria (ss 3(2), 3(3), 4(1)(a)–(b), s 9).","Significant Ministerial discretion to determine entitlement and to delegate functions (ss 4(3), 5(1)–(2), s 9(3)(a)).","Multiple cross-references to other statutes and schedules that change which charges qualify (Schedules 1 and 4; definition of 'rates' in s 2).","A state-funded payment and reimbursement mechanism requiring the Treasurer to pay rating authorities from the Consolidated Account (s 6).","Compliance and enforcement provisions including criminal penalties, disclosure and refund/recovery obligations (s 8).","Detailed ownership/tenancy definitions that affect who is treated as an owner or tenant for eligibility (s 2(2)–(3))."],"plain_english_summary":"Mechanically, this Act lets the State reduce or remit certain local government, irrigation and water-industry charges and make direct cost-of-living payments to eligible residential owners or tenants; eligibility, the concession amount and criteria are set by regulation and Ministerial determination (ss 3–4, 9). Who pays and who decides: remitted amounts are reimbursed to rating authorities from the Consolidated Account by the Treasurer (s 6); the Governor makes regulations and the Minister applies discretion and may delegate functions (ss 4, 5, 9)."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":true,"description":"The legislation has expanded significantly beyond its original scope. Originally enacted as the 'Rates and Land Tax Remission Act 1986', it focused narrowly on remitting (reducing) council rates and land tax for eligible ratepayers. Through amendments—particularly the 2015 changes that renamed the Act to 'Cost of Living Concessions Act'—it has broadened to include: (1) direct cash payments to tenants (not just rate remissions for property owners), (2) a wider range of charges including water and sewerage fees, and (3) an explicit focus on general 'cost of living pressures' rather than just property tax relief. The 2015 amendments also removed specific monetary thresholds (the 'prescribed sum' concept) in favour of fully delegated regulatory determination, further expanding the flexibility and potential scope of the scheme."},"complexity_factors":["Multiple defined terms in section 2 (9 defined terms including nested definitions for 'approved aged persons housing scheme')","Complex multi-tiered definition of 'owner' in section 2(2) with 9 subparagraphs and nested clauses (e.g., subparagraph (iv) has conditions (A), (B), (C); subparagraph (v) has alternatives (A) and (B))","Cross-references to 6 other Acts in Schedules 1 and 4 (Local Government Act 1999, Water Industry Act 2012, Irrigation Act 1994, etc.)","Heavy reliance on regulations for substantive operation—eligibility criteria, payment amounts, and specific classes of eligible persons are all delegated to subordinate legislation rather than appearing in the Act","Multiple amendment history showing evolution from original 'Rates and Land Tax Remission Act 1986' to current broader 'Cost of Living Concessions' focus, with significant restructuring in 2015","Conditional logic in section 3 requiring simultaneous satisfaction of occupancy status AND regulatory class AND eligibility requirements"],"plain_english_summary":"This South Australian law helps people on low incomes or facing financial hardship by reducing their council rates and other property-related charges, and by providing direct cash payments to help with cost of living pressures.\n\n**What it does:**\n- **Rate remissions (discounts):** Allows eligible people to pay less council rates, water charges, and sewerage fees. The government reimburses the council or authority for the amount remitted.\n- **Direct payments:** Provides cash payments to eligible people to help with living costs.\n\n**Who it affects:**\nPeople who occupy a home as their main residence and meet criteria set out in regulations. This includes:\n- Homeowners (including those with mortgages, Crown leases, or life tenancies)\n- Tenants with formal rental agreements\n- People living in approved aged persons housing schemes (typically for people aged 50+)\n- Other classes of people that the government may specify in regulations\n\n**Key features:**\n- **Eligibility:** Determined by regulations, not the Act itself. This lets the government adjust who qualifies without changing the law.\n- **No penalties:** You don't pay interest or fines on rates that are remitted under this scheme.\n- **Offences:** It's illegal to give false information to get a concession, or to keep receiving payments if you no longer qualify. Penalties include fines up to $2,500 or up to 3 months imprisonment.\n- **Delegation:** The Minister can delegate powers to public servants to administer the scheme.\n\n**Why it matters:**\nThis is a social welfare mechanism that helps vulnerable South Australians—particularly pensioners, low-income earners, and seniors—with essential housing costs. By operating through regulations rather than fixed rules in the Act, it allows flexibility to respond to changing economic conditions and government priorities."}},"importantCases":[],"_links":{"self":"/api/acts/cost-of-living-concessions-act-1986","history":"/api/acts/cost-of-living-concessions-act-1986/history","analysis":"/api/acts/cost-of-living-concessions-act-1986/analysis","conflicts":"/api/acts/cost-of-living-concessions-act-1986/conflicts","importantCases":"/api/acts/cost-of-living-concessions-act-1986/important-cases","documents":"/api/acts/cost-of-living-concessions-act-1986/documents"}}