{"id":"emergency-services-funding-remissions-land-regulations-2014","name":"Emergency Services Funding (Remissions—Land) Regulations 2014","slug":"emergency-services-funding-remissions-land-regulations-2014","collection":"regulation","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":235413,"registerId":"sa-emergency-services-funding-remissions-land-regulations-2014-current","compilationNumber":null,"startDate":"2026-04-06","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Emergency Services Funding (Remissions—Land) Regulations 2014","content":"South Australia\nEmergency Services Funding (Remissions—Land) Regulations 2014\nunder the Emergency Services Funding Act 1998\n\nContents\nPart 1—Preliminary\n1\tShort title\n3\tInterpretation\nPart 2—Remission of levy on residential land\n5\tRemission for tenants of public housing\n5A\tGeneral remission\n6\tRemissions for concession holders\n7\tAmount of remission\n8\tOrder in which remissions to be deducted\nPart 2A—Remission of levy for eligible residential parks\n8A\tRemission of levy\n8B\tAmount of remission\nPart 2B—Remission of levy on rural land\n8C\tRemission of levy\n8D\tAmount of remission\nPart 3—Remission of levy on land used for certain other purposes\n9\tRemission of levy\n10\tAmount of remission\n10A\tRemission of levy—certain land uses\n10B\tAmount of remission—certain land uses\nPart 3A—Remission of levy on other land\n10C\tRemission of levy\n10D\tAmount of remission\nPart 4—Remission of levy in Regional area 2\n11\tRemission of levy\n12\tAmount of the remission\nPart 5—Remission of levy in Regional area 3\n13\tRemission of levy\n14\tAmount of remission\n15\tRemissions under this Part and other Parts\nPart 6—Miscellaneous\n16\tRemission for subsequent owners\n17\tRemission of levy in respect of tenants of public land\n18\tAmount of remission\n19\tRemission of levy in respect of certain private roads\n20\tAmount of remission\nSchedule 1—Land use for which levy remitted under regulation 9\nSchedule 2—Land use for which levy remitted under regulation 10A(1) and (2)\nSchedule 3—Eligible residential parks\nLegislative history\n\nPart 1—Preliminary\n1—Short title\nThese regulations may be cited as the Emergency Services Funding (Remissions—Land) Regulations 2014.\n3—Interpretation\nIn these regulations—\nAct means the Emergency Services Funding Act 1998;\ncommercial land means land that is taken under section 8(2) of the Act to be used for the purpose defined as commercial in that section;\ndomestic partner means a person who is a domestic partner within the meaning of the Family Relationships Act 1975, whether declared as such under that Act or not;\neligible residential park means a residential park set out in Schedule 3;\nemergency services areas proclamation 2000 means the proclamation made by the Governor reconstituting the emergency services areas under the Act (Gazette 29.06.2000 p3413);\nindustrial land means land that is taken under section 8(2) of the Act to be used for the purpose defined as industrial in that section;\nlevy means the levy under Part 3 Division 1 of the Act;\nprescribed rate, in relation to a financial year, means the amount declared under section 10 of the Act as the levy, or component of the levy, for that financial year that is payable in respect of each dollar of the value of land;\nRegional area 1 means the part of the State reconstituted as the Regional area 1 emergency services area by the emergency services areas proclamation 2000;\nRegional area 2 means the part of the State reconstituted as the Regional area 2 emergency services area by the emergency services areas proclamation 2000;\nRegional area 3 means the part of the State reconstituted as the Regional area 3 emergency services area by the emergency services areas proclamation 2000;\nRegional area 4 means the part of the State reconstituted as the Regional area 4 emergency services area by the emergency services areas proclamation 2000;\nrelevant financial year means the 2025/2026 financial year;\nresidential land means land that is taken under section 8(2) of the Act to be used for the purpose defined as residential in that section;\nrural land means land that is taken under section 8(2) of the Act to be used for the purpose defined as rural in that section and includes vacant land that is not used for any purpose but is taken by section 8(4) of the Act to be land used for a rural purpose.\nPart 2—Remission of levy on residential land\n5—Remission for tenants of public housing\n\t(1)\tIf a person holds residential land from the Crown and is the owner of the land for the purposes of the Act by virtue of paragraph (e) of the definition of owner in section 3(1) of the Act, the levy in respect of that land for the relevant financial year is remitted for the benefit of that person to the extent set out in regulation 7.\n\t(2)\tHowever, subregulation (1) does not apply in relation to an owner who holds the land—\n\t(a)\tunder a lease, licence or agreement under the Crown Land Management Act 2009 or the National Parks and Wildlife Act 1972; or\n\t(b)\tunder an agreement to purchase under the Crown Lands Act 1929 (repealed); or\n\t(c)\tunder a residential tenancy agreement (within the meaning of the Residential Tenancies Act 1995).\n5A—General remission\n\t(1)\tSubject to subregulation (2), the levy for the relevant financial year in respect of residential land is remitted for the benefit of all persons who are liable to pay the levy in respect of that land to the extent set out in regulation 7.\n\t(2)\tIf a person is entitled to a remission in respect of land under regulation 6, 8A or 10A, the person is not entitled to a remission in respect of the same land under subregulation (1).\n\t(3)\tIf 2 or more persons own land jointly or as tenants in common and 1 or more of them is entitled to a remission under regulation 6, the persons who are not entitled to the remission under regulation 6 are entitled to a remission under subregulation (1) proportionate to their interest in the land.\n6—Remissions for concession holders\n\t(1)\tIf—\n\t(a)\ta person holds residential land; and\n\t(b)\tthe land comprises his or her principal place of residence; and\n\t(c)\the or she falls within 1 or more of the classes set out in subregulation (5)—\n\t(i)\ton the date of issue stated in the notice of levy in respect of the land under section 16 of the Act; or\n\t(ii)\ton the date by which the levy must be paid stated in the notice of levy in respect of the land under section 16 of the Act; or\n\t(iii)\tat any time between the dates referred to in subparagraphs (i) and (ii),\nthe levy in respect of that land for the relevant financial year is remitted for the benefit of that person to the extent set out in regulation 7(2).\n\t(2)\tSubject to this regulation, a person entitled to a remission under subregulation (1) is entitled to a further remission of the levy in respect of that land to the extent set out in regulation 7(3).\n\t(3)\tSubject to subregulation (4), if 2 or more persons own land jointly or as tenants in common, each of them who is entitled to a remission under this regulation in respect of the land is entitled to a part of the remission set out in regulation 7 that is proportionate to his or her interest in the land.\n\t(4)\tIf a married couple or domestic partnership owns land solely, or jointly or as tenants in common with another person or persons, the 2 persons comprising the married couple or domestic partnership are entitled to a remission, or a proportionate part of a remission, under this regulation if—\n\t(a)\tthe land is the principal place of residence of both of them; and\n\t(b)\teither 1 of them is entitled to a remission in respect of the land under this regulation.\n\t(5)\tTo be entitled to a remission under this regulation, a person must be—\n\t(a)\tthe holder of a current Pensioner Concession Card issued by the Commonwealth Government; or\n\t(b)\tthe holder of a current TPI Gold Repatriation Health Card issued by the Commonwealth Government; or\n\t(c)\tthe holder of a current War Widows Gold Repatriation Health Card issued by the Commonwealth Government; or\n\t(d)\tthe holder of a current Gold Repatriation Health Card (EDA) issued by the Commonwealth Government; or\n\t(e)\tthe holder of a current Gold Repatriation Health Card issued by the Commonwealth Government to a person with 80 or more overall impairment points under the Military Rehabilitation and Compensation Act 2004 of the Commonwealth; or\n\t(f)\tthe holder of a current Commonwealth Seniors Health Card issued by the Commonwealth Government; or\n\t(g)\tthe holder of a current Low Income Health Care Card issued by the Commonwealth Government; or\n\t(h)\tin receipt of—\n\t(i)\tan Austudy payment; or\n\t(ii)\ta jobseeker payment; or\n\t(iii)\ta parenting payment; or\n\t(vi)\ta special benefit; or\n\t(viii)\ta youth allowance,\nunder the Social Security Act 1991 of the Commonwealth; or\n\t(i)\tin receipt of an Abstudy payment from the Commonwealth Government; or\n\t(j)\tin receipt of payments under the Community Development Program established by the Commonwealth Government; or\n\t(k)\tin receipt of payments under the Self‑Employment Allowance established by the Commonwealth Government; or\n\t(l)\tin receipt of a pension as a war widow under legislation of the United Kingdom or New Zealand; or\n\t(n)\tin receipt of farm household allowance payments under the Farm Household Support Act 2014 of the Commonwealth.\n\t(6)\tIn this regulation, land comprises a person's principal place of residence if the Minister is satisfied that it comprised the person's principal place of residence on 1 July of the financial year to which the levy relates.\n7—Amount of remission\n\t(1)\tThe amount of the remission under regulation 5 is the whole of the levy.\n\t(1a)\tThe amount of the remission under regulation 5A is determined in accordance with the following formula:\n\nWhere—\nA is the amount of the remission\nL1 is the amount of the component of the levy that is based on the value of the land\nPR is the prescribed rate.\n\t(2)\tThe amount of the remission under regulation 6(1) is determined in accordance with the following formula:\n\nWhere—\nA is the amount of the remission\nL1 is the amount of the component of the levy that is based on the value of the land\nPR is the prescribed rate.\n\t(3)\tThe amount of the remission under regulation 6(2) is $46.\n8—Order in which remissions to be deducted\nIf a person is entitled to a remission under regulation 6(1) and (2) in respect of the same land, the remission under regulation 6(1) must be determined and deducted before the remission under regulation 6(2) is deducted.\nPart 2A—Remission of levy for eligible residential parks\n8A—Remission of levy\nThe levy for the relevant financial year in respect of land constituting an eligible residential park is remitted for the benefit of all persons who are liable to pay the levy in respect of that land to the extent set out in regulation 8B.\n8B—Amount of remission\nThe amount of the remission under regulation 8A is determined in accordance with the following formula:\n\nWhere—\nA is the amount of the remission\nL1 is the amount of the component of the levy that is based on the value of the land\nPR is the prescribed rate\nRF is the remissions factor being—\n\t(a)\tif the land is residential land—0.000179; or\n\t(b)\tif the land is commercial land—0.000663; or\n\t(c)\tif the land is rural land situated in Regional area 1, Regional area 2 or Regional area 3—0.000065; or\n\t(d)\tif the land is rural land situated in Regional area 4—0.000179.\nPart 2B—Remission of levy on rural land\n8C—Remission of levy\n\t(1)\tThe levy for the relevant financial year in respect of rural land is remitted for the benefit of all persons who are liable to pay the levy in respect of that land to the extent set out in regulation 8D.\n\t(2)\tIf a person is entitled to a remission in respect of land under regulation 8A, the person is not entitled to a remission in respect of the same land under this regulation.\n8D—Amount of remission\n\t(1)\tThe amount of the remission under regulation 8C in respect of rural land situated in Regional area 4 is determined in accordance with the following formula:\n\nWhere—\nA is the amount of the remission\nL1 is the amount of the component of the levy that is based on the value of the land\nPR is the prescribed rate.\n\t(2)\tThe amount of the remission under regulation 8C in respect of rural land situated in Regional area 1, Regional area 2 or Regional area 3 is determined in accordance with the following formula:\n\nWhere—\nA is the amount of the remission\nL1 is the amount of the component of the levy that is based on the value of the land\nPR is the prescribed rate.\nPart 3—Remission of levy on land used for certain other purposes\n9—Remission of levy\n\t(1)\tThe levy for the relevant financial year in respect of land that is being used on the relevant day solely or predominantly for 1 or more of the purposes set out in Schedule 1 is remitted for the benefit of all persons who are liable to pay the levy in respect of that land to the extent set out in regulation 10.\n\t(1a)\tIf a person is entitled to a remission in respect of land under regulation 10A(3), the person is not entitled to a remission in respect of the same land under this regulation.\n\t(2)\tIn subregulation (1)—\nrelevant day has the same meaning as in section 8 of the Act.\n10—Amount of remission\n\t(1)\tIf the levy includes a component based on the value of the land and a component that is a fixed charge, the amount of the remission is the aggregate of the amounts of the remissions determined under subregulations (3) and (5).\n\t(2)\tIf the levy is comprised only of a component based on the value of the land, the amount of the remission is determined under subregulation (3).\n\t(3)\tThe amount of the remission under this subregulation is determined in accordance with the following formula:\n\nWhere—\nA is the amount of the remission\nL1 is the amount of the component of the levy that is based on the value of the land\nL2 is the amount that the component of the levy that is based on the value of the land would have been if the value of the land use factor in respect of the land had been one fifth of the value fixed by the Governor's notice under section 10 of the Act\nPR is the prescribed rate.\n\t(4)\tIf the levy is comprised only of a component that is a fixed charge, the amount of the remission is determined under subregulation (5).\n\t(5)\tThe amount of the remission under this subregulation is $30 or the amount of the fixed charge, whichever is the lesser.\n10A—Remission of levy—certain land uses\n\t(1)\tThe levy for the relevant financial year in respect of land that is being used on the relevant day solely or predominantly for the purpose set out in item 1 of Schedule 2 is remitted for the benefit of all persons who are liable to pay the levy in respect of that land to the extent set out in regulation 10B(1).\n\t(2)\tThe levy for the relevant financial year in respect of land that is being used on the relevant day solely or predominantly for 1 or more of the purposes set out in items 2 and 3 of Schedule 2 is remitted for the benefit of all persons who are liable to pay the levy in respect of that land to the extent set out in regulation 10B(2).\n\t(3)\tIf land constituting an eligible residential park is being used on the relevant day solely or predominantly for 1 or more of the purposes set out in Schedule 1, the levy in respect of that land for the relevant financial year is remitted for the benefit of all persons who are liable to pay the levy in respect of that land to the extent set out in regulation 10B(1).\n\t(4)\tIn this regulation—\nrelevant day has the same meaning as in section 8 of the Act.\n10B—Amount of remission—certain land uses\n\t(1)\tThe amount of the remission under regulation 10A(1) and (3) is—\n\t(a)\tif the levy is comprised only of a component that is a fixed charge—$30 or the amount of the fixed charge, whichever is the lesser; or\n\t(b)\tif the levy is comprised only of a component based on the value of the land—determined in accordance with the following formula:\n\nWhere—\nA is the amount of the remission\nL1 is the amount of the component of the levy that is based on the value of the land\nL2 is the amount that the component of the levy that is based on the value of the land would have been if the value of the land use factor in respect of the land had been one fifth of the value fixed by the Governor's notice under section 10 of the Act\nPR is the prescribed rate; or\n\t(c)\tif the levy includes a component based on the value of the land and a component that is a fixed charge—the aggregate of the amounts of the remissions determined under paragraphs (a) and (b).\n\t(2)\tThe amount of the remission under regulation 10A(2) is determined in accordance with the following formula:\n\nWhere—\nA is the amount of the remission\nL1 is the amount of the component of the levy that is based on the value of the land\nPR is the prescribed rate.\nPart 3A—Remission of levy on other land\n10C—Remission of levy\nThe levy for the relevant financial year in respect of land that is not commercial land, industrial land, residential land, rural land or land to which a remission applies under Part 3 is remitted for the benefit of all persons who are liable to pay the levy in respect of that land to the extent set out in regulation 10D.\n10D—Amount of remission\nThe amount of the remission under regulation 10C is determined in accordance with the following formula:\n\nWhere—\nA is the amount of the remission\nL1 is the amount of the component of the levy that is based on the value of the land\nPR is the prescribed rate.\nPart 4—Remission of levy in Regional area 2\n11—Remission of levy\nThe levy for the relevant financial year in respect of land situated in Regional area 2 that has a capital value for the purposes of section 6(3) of the Act of $1 000 or less is remitted by this Part for the benefit of all persons who are liable to pay the levy to the extent set out in regulation 12.\n12—Amount of the remission\nThe amount of the remission is the whole of the levy.\nPart 5—Remission of levy in Regional area 3\n13—Remission of levy\n\t(1)\tThe levy for the relevant financial year in respect of land situated in Regional area 3 that has a capital value for the purposes of section 6(3) of the Act of $1 000 or less is remitted by this Part for the benefit of all persons who are liable to pay the levy to the extent set out in regulation 14.\n\t(2)\tThe levy for the relevant financial year in respect of all other land situated in Regional area 3 is remitted by this Part for the benefit of all persons who are liable to pay the levy to the extent set out in regulation 14.\n14—Amount of remission\n\t(1)\tThe amount of the remission under regulation 13(1) in respect of land situated in Regional area 3 that has a capital value for the purposes of section 6(3) of the Act of $1 000 or less is the whole of the levy.\n\t(2)\tThe amount of the remission under regulation 13(2) in respect of all other land situated in Regional area 3 is—\n\t(a)\teither—\n\t(i)\tone‑half of the component of the levy that is based on the value of the land; or\n\t(ii)\tthe whole of that component but only if—\n\t(A)\tall of the land in relation to which the person concerned is primarily liable for the levy under section 15 of the Act for the relevant financial year is situated in Regional area 3; and\n\t(B)\tthe total amount of the levy that would, but for this subsubparagraph, be payable in relation to all of that land after taking into account the applicable remissions under these regulations is $20 or less; and\n\t(b)\tthe whole of the component of the levy that is a fixed charge.\n15—Remissions under this Part and other Parts\n\t(1)\tIf a person is entitled to a remission under regulation 13(2) where regulation 14(2)(a)(i) is applicable and under a designated regulation in respect of the same land, the amount of the remission under regulation 13(2) is one-half of the component of the levy based on the value of the land after that component has been reduced by the remission under the designated regulation.\n\t(2)\tIf a person is entitled to a remission under regulation 13(2) where regulation 14(2)(a)(i) is applicable and under a designated regulation in respect of the same land, the remission under regulation 13(2) must be determined and deducted before the remission under the designated regulation is deducted.\n\t(3)\tIn subregulation (1)—\ndesignated regulation means—\n\t(a)\tregulation 9 but only where regulation 10(3) applies; or\n\t(b)\tregulation 10A, but only where regulation 10B(1)(b) or (2) applies; or\n\t(c)\tregulations 3A, 3C, 5A, 6(1), 8C or 10C.\n\t(4)\tIn subregulation (2)—\ndesignated regulation means—\n\t(a)\tregulation 6(2) or 8A; or\n\t(b)\tregulation 10A but only where regulation 10B(1)(a) applies.\nPart 6—Miscellaneous\n16—Remission for subsequent owners\nA person who is liable for a levy, or part of a levy, under section 15 of the Act as a subsequent owner of the land is entitled to the same remission (if any) as the person or persons primarily liable for the levy.\n17—Remission of levy in respect of tenants of public land\n\t(1)\tIf a person holds land from the Crown that is not residential land and is the owner of that land for the purposes of the Act by virtue of paragraph (e) of the definition of owner in section 3(1) of the Act, the levy for the relevant financial year in respect of that land is remitted for the benefit of that person to the extent set out in regulation 18.\n\t(2)\tHowever, subregulation (1) does not apply in relation to an owner who holds the land—\n\t(a)\tunder a lease, licence or agreement under the Crown Land Management Act 2009, the National Parks and Wildlife Act 1972 or the Pastoral Land Management and Conservation Act 1989; or\n\t(b)\tunder an agreement to purchase under the Crown Lands Act 1929 (repealed); or\n\t(c)\tfor the purpose of providing 1 or more of the following utilities:\n\t(i)\telectricity;\n\t(ii)\twater;\n\t(iii)\tgas;\n\t(iv)\ttelecommunications;\n\t(v)\trailways.\n18—Amount of remission\nThe amount of the remission under regulation 17 is—\n\t(a)\tthe whole of the component of the levy that is a fixed charge; and\n\t(b)\tif the component of the levy that is based on the value of the land (taking into account the applicable remissions under these regulations) would, but for this paragraph, be an amount of $20 or less—the whole of that component.\n19—Remission of levy in respect of certain private roads\nIf a person owns an undivided share in land that is used as a private road, the levy for the relevant financial year in respect of that land is remitted for the benefit of the person to the extent set out in regulation 20.\n20—Amount of remission\nThe amount of the remission under regulation 19 is the whole of the levy payable in respect of the land that is used as a private road.\nSchedule 1—Land use for which levy remitted under regulation 9\n\nValuer General's Land Use Code\nValuer General's description of use\n1700\nInstitutional residential\n1740\nOrphan's accommodation\n1750\nReligious quarters—monasteries\n1770\nSupported Residential Care\n1780\nInstitutional residential accommodation NEC\n5300\nSocial welfare\n5310\nSocial services and welfare provision\n5320\nYMCA and YWCA facilities\n5330\nCharitable organisations\n5340\nAboriginal Community\n5390\nSocial welfare NEC\n5600\nPlaces of assembly\n5610\nChurches, seminaries\n5620\nPublic halls\n5661\nGirl guides\n5662\nBoy scouts\n5670\nYouth centres\n5800\nMedical and health\n5810\nHospital\n5811\nPrivate hospital\n5812\nCommunity hospital\n5820\nMental hospital\n5830\nSanatoria, nursing homes, convalescent and rest homes and health centres\n5860\nMBHA clinics\n6970\nCemeteries\n6980\nPublic conveniences\n6990\nPublic utilities NEC\nSchedule 2—Land use for which levy remitted under regulation 10A(1) and (2)\n\n\nValuer General's Land Use Code\nValuer General's description of use\n1\n1760\nRetired and aged accommodation\n2\n1765\nIndependent living unit\n3\n1766\nIndependent living unit B\nSchedule 3—Eligible residential parks\nElizabeth Village, Penfield\nHillier Residential Park, Hillier\nLakeside Goolwa, Goolwa North\nThe Palms Residential Park, Waterloo Corner\nRosetta Village, Victor Harbor\nSea Change Village, Goolwa\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 these regulations (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.\nLegislation revoked by principal regulations\nThe Emergency Services Funding (Remissions—Land) Regulations 2014 revoked the following:\nEmergency Services Funding (Remissions—Land) Regulations 2000\nPrincipal regulations and variations\nNew entries appear in bold.\nYear\nNo\nReference\nCommencement\n2014\n192\nGazette 26.6.2014 p3059\n1.7.2014: r 2\n2015\n172\nGazette 18.6.2015 p2872\n1.7.2015: r 2\n2016\n167\nGazette 23.6.2016 p2476\n1.7.2016: r 2\n2017\n195\nGazette 27.6.2017 p2642\n1.7.2017: r 2\n2018\n173\nGazette 28.6.2018 p2631\n1.7.2018: r 2\n2019\n162\nGazette 20.6.2019 p2215\n1.7.2019: r 2\n2020\n219\nGazette 25.6.2020 p3509\n1.7.2020: r 2\n2021\n86\nGazette 24.6.2021 p2282\n1.7.2021: r 2\n2022\n50\nGazette 30.6.2022 p1991\n1.7.2022: r 2\n2023\n61\nGazette 29.6.2023 p2069\n1.7.2023: r 2\n2024\n63\nGazette 27.6.2024 p1962\n1.7.2024: r 2\n2025\n53\nGazette 26.6.2025 p2121\n1.7.2025: r 2\nProvisions varied\nNew entries appear in bold.\nEntries that relate to provisions that have been deleted appear in italics.\nProvision\nHow varied\nCommencement\nPt 1\n\n\nr 2\nomitted under Legislation Revision and Publication Act 2002\n1.7.2015\nr 3\n\n\ncommercial land\ninserted by 167/2016 r 4(1)\n1.7.2016\neligible residential park\ninserted by 167/2016 r 4(2)\n1.7.2016\nindustrial land\ninserted by 167/2016 r 4(3)\n1.7.2016\nRegional area 1\ninserted by 167/2016 r 4(4)\n1.7.2016\nRegional area 4\ninserted by 167/2016 r 4(5)\n1.7.2016\nrelevant financial year\nvaried by 172/2015 r 4\n1.7.2015\n\nvaried by 167/2016 r 4(6)\n1.7.2016\n\nvaried by 195/2017 r 4\n1.7.2017\n\nvaried by 173/2018 r 4\n1.7.2018\n\nvaried by 162/2019 r 4\n1.7.2019\n\nvaried by 219/2020 r 4\n1.7.2020\n\nvaried by 86/2021 r 4\n1.7.2021\n\namended by 50/2022 r 3\n1.7.2022\n\namended by 61/2023 r 3\n1.7.2023\n\namended by 63/2024 r 3\n1.7.2024\n\namended by 53/2025 r 3\n1.7.2025\nrural land\ninserted by 167/2016 r 4(7)\n1.7.2016\nPt 1A before deletion by 50/2022 \ninserted by 173/2018 r 5\n1.7.2018\nr 3B\nvaried by 162/2019 r 5\n1.7.2019\n\nvaried by 219/2020 r 5\n1.7.2020\n\nvaried by 86/2021 r 5\n1.7.2021\nPt 1A\ndeleted by 50/2022 r 4\n1.7.2022\nPt 1B before deletion by 50/2022\ninserted by 173/2018 r 5\n1.7.2018\nr 3D\nvaried by 162/2019 r 6\n1.7.2019\n\nvaried by 219/2020 r 6\n1.7.2020\n\nvaried by 86/2021 r 6\n1.7.2021\nPt 1B\ndeleted by 50/2022 r 4\n1.7.2022\nPt 2\n\n\nr 4\ndeleted by 219/2020 r 7\n1.7.2020\nr 5A\ninserted by 173/2018 r 6\n1.7.2018\nr 6\n\n\nr 6(5)\nvaried by 167/2016 r 5\n1.7.2016\n\n(m) deleted by 195/2017 r 5\n1.7.2017\n\nvaried by 219/2020 r 8\n1.7.2020\n\n(h)(iv) deleted by 63/2024 r 4(1)\n1.7.2024\n\n(h)(v) deleted by 63/2024 r 4(1)\n1.7.2024\n\n(h)(vii) deleted by 63/2024 r 4(2)\n1.7.2024\n\namended by 63/2024 r 4(3), (4)\n1.7.2024\nr 7\n\n\nr 7(1)\nvaried by 219/2020 r 9(1)\n1.7.2020\nr 7(1a)\ninserted by 173/2018 r 7\n1.7.2018\n\nvaried by 162/2019 r 7\n1.7.2019\n\nvaried by 219/2020 r 9(2)\n1.7.2020\n\nvaried by 86/2021 r 7(1)\n1.7.2021\n\namended by 50/2022 r 5(1)\n1.7.2022\n\namended by 61/2023 r 4(1)\n1.7.2023\n\namended by 63/2024 r 5(1)\n1.7.2024\n\namended by 53/2025 r 4(1)\n1.7.2025\nr 7(2)\nvaried by 86/2021 r 7(2)\n1.7.2021\n\namended by 50/2022 r 5(2)\n1.7.2022\n\namended by 61/2023 r 4(2)\n1.7.2023\n\namended by 63/2024 r 5(2)\n1.7.2024\n\namended by 53/2025 r 4(2)\n1.7.2025\nPt 2A\ninserted by 167/2016 r 6\n1.7.2016\nr 8B\n\n\nRF\nvaried by 86/2021 r 8\n1.7.2021\n\namended by 50/2022 r 6\n1.7.2022\n\namended by 61/2023 r 5\n1.7.2023\n\namended by 63/2024 r 6\n1.7.2024\n\namended by 53/2025 r 5\n1.7.2025\nPt 2B\ninserted by 173/2018 r 8\n1.7.2018\nr 8D\n\n\nr 8D(1)\nvaried by 162/2019 r 8(1)\n1.7.2019\n\nvaried by 219/2020 r 10(1)\n1.7.2020\n\nvaried by 86/2021 r 9(1)\n1.7.2021\n\namended by 50/2022 r 7(1)\n1.7.2022\n\namended by 61/2023 r 6(1)\n1.7.2023\n\namended by 63/2024 r 7(1)\n1.7.2024\n\namended by 53/2025 r 6(1)\n1.7.2025\nr 8D(2)\nvaried by 162/2019 r 8(2)\n1.7.2019\n\nvaried by 219/2020 r 10(2)\n1.7.2020\n\nvaried by 86/2021 r 9(2)\n1.7.2021\n\namended by 50/2022 r 7(2)\n1.7.2022\n\namended by 61/2023 r 6(2)\n1.7.2023\n\namended by 63/2024 r 7(2)\n1.7.2024\n\namended by 53/2025 r 6(2)\n1.7.2025\nPt 3\n\n\nr 9\n\n\nr 9(1a)\ninserted by 173/2018 r 9\n1.7.2018\nr 10\n\n\nr 10(2)\nvaried by 86/2021 r 10(1)\n1.7.2021\nr 10(3)\nsubstituted by 173/2018 r 10\n1.7.2018\n\nvaried by 162/2019 r 9\n1.7.2019\n\nvaried by 219/2020 r 11\n1.7.2020\n\nvaried by 86/2021 r 10(2)\n1.7.2021\n\namended by 50/2022 r 8\n1.7.2022\n\namended by 61/2023 r 7\n1.7.2023\n\namended by 63/2024 r 8\n1.7.2024\n\namended by 53/2025 r 7\n1.7.2025\nr 10A\ninserted by 167/2016 r 7\n1.7.2016\nr 10A(3)\nvaried by 173/2018 r 11\n1.7.2018\nr10B\ninserted by 167/2016 r 7\n1.7.2016\nr 10B(1)\nsubstituted by 173/2018 r 12(1)\n1.7.2018\n\nvaried by 86/2021 r 11(1)\n1.7.2021\n\namended by 50/2022 r 9(1)\n1.7.2022\n\namended by 61/2023 r 8(1)\n1.7.2023\n\namended by 63/2024 r 9(1)\n1.7.2024\n\namended by 53/2025 r 8(1)\n1.7.2025\nr 10B(2)\nvaried by 86/2021 r 11(2)\n1.7.2021\n\namended by 50/2022 r 9(2)\n1.7.2022\n\namended by 61/2023 r 8(2)\n1.7.2023\n\namended by 63/2024 r 9(2)\n1.7.2024\n\namended by 53/2025 r 8(2)\n1.7.2025\nr 10B(3)\ndeleted by 173/2018 r 12(2)\n1.7.2018\nPt 3A\ninserted by 173/2018 r 13\n1.7.2018\nr 10D\nvaried by 162/2019 r 10\n1.7.2019\n\nvaried by 219/2020 r 12\n1.7.2020\n\nvaried by 86/2021 r 12\n1.7.2021\n\namended by 50/2022 r 10\n1.7.2022\n\namended by 61/2023 r 9\n1.7.2023\n\namended by 63/2024 r 10\n1.7.2024\n\namended by 53/2025 r 9\n1.7.2025\nPt 5\n\n\nr 15\n\n\nr 15(1)\nvaried by 173/2018 r 14(1), (2)\n1.7.2018\nr 15(2)\nvaried by 173/2018 r 14(3), (4)\n1.7.2018\nr 15(3) and (4)\ninserted by 173/2018 r 14(5)\n1.7.2018\nSch 1\nheading varied by 167/2016 r 8\n1.7.2016\n\nvaried by 173/2018 r 15\n1.7.2018\n\nvaried by 86/2021 r 13(1), (2)\n1.7.2021\nSch 2\nomitted under Legislation Revision and Publication Act 2002\n1.7.2015\n\ninserted by 167/2016 r 9\n1.7.2016\nSch 3\ninserted by 167/2016 r 9\n1.7.2016\nHistorical versions\n1.7.2015\n\n1.7.2016\n\n1.7.2017\n\n1.7.2018\n\n1.7.2019\n\n1.7.2020\n\n1.7.2021\n\n1.7.2022\n\n1.7.2023\n\n1.7.2024\n\n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"The Regulations have expanded beyond a narrow original remission scheme. Since the principal 2014 instrument and the earlier 2000 regulations it revoked, successive amendments have broadened the categories and added complexity: for example, 2016 variations inserted definitions for commercial and industrial land and created an \"eligible residential park\" category (see variation entries for 167/2016 r 4 and r 6). Parts 2A (eligible residential parks) and 2B (rural land) and Part 3A (other land) were added in later amendments (2016–2018), and remissions for regional areas and small‑value properties were introduced and modified (Parts 4 and 5). The concession and land‑use lists have grown (Schedules 1–3), and numeric remissions factors and formulae have been introduced and regularly updated. These changes shift the instrument from a simpler residential/concession remission framework toward a more granular, land‑type and regionally targeted system, increasing administrative complexity and the range of beneficiaries compared with the instrument’s earlier form."},"complexity_factors":["Many cross-references to the Emergency Services Funding Act 1998 and the Governor's notice under section 10 (affects calculation inputs and land‑use factors)","Approximately 15 defined terms in the Interpretation (r 3) including multiple land‑type definitions (residential, rural, commercial, industrial, Regional areas)","Multiple Parts and subparts (Parts 1–6 plus Parts 2A, 2B, 3A) with topic‑specific rules","Numeric formulae in several places (regs 7(1a), 8B, 8D, 10(3), 10B, 10D) with distinct variables (L1, L2, PR, RF) and different parameters depending on land type/region","Flat‑amount rules layered on top of percentage/value calculations ($30, $46) creating mixed calculation methods","Nested exceptions and sequencing rules (eg reg 5 excludes some Crown holdings; reg 8 and reg 15 prescribe order of deductions and interaction of designated regulations)","Schedules 1–3 that list qualifying land‑uses and specific residential parks (operational dependence on external lists)","Temporal and documentary eligibility tests (eg status at notice issue/payment date; \"relevant day\") producing time‑sensitive proofs","Frequent historical amendments and annual updates to the \"relevant financial year\" and numeric factors (legislative history shows many variations)","Interactions with other statutes (Family Relationships Act, Social Security Act, Crown Land Acts, Valuer‑General classifications) increasing interagency data needs"],"plain_english_summary":"**What this instrument does (mechanics)**\n\n- These Regulations set out when and how the Emergency Services Levy (a charge on land under the Emergency Services Funding Act 1998) is reduced (remitted) for particular land and people for the relevant financial year (the Regulations currently fix the \"relevant financial year\" as 2025/2026) (r 3, definition of relevant financial year).\n- Remissions (partial or total waivers) are prescribed by land type, use and claimant class. The main categories are: residential land (including tenants of public housing and concession-holders) (Part 2); certain residential parks (Part 2A); rural land (Part 2B); land used for specific community, religious, health or social-welfare purposes (Part 3 and Schedule 1); certain aged/independent-living uses (Part 3, Schedule 2); other non‑classified land (Part 3A); and targeted remissions for specified regional areas and small‑value properties (Parts 4 and 5).\n- The Regulations supply the calculation rules. In many cases the remission is a proportion of the levy component that is calculated from land value (expressed by formulae in regs 7(1a), 8B, 8D, 10(3), 10B and 10D). Where a fixed-charge component exists the Regulations often cap the remission at a flat dollar amount (commonly $30) or remit the whole fixed charge in particular circumstances (eg reg 18(a)). A separate small additional flat concession ($46) applies in some residential concession cases (reg 7(3)).\n- The Regulations resolve overlap and sequencing when more than one remission could apply (for example, order rules in reg 8 and the designated-regulation interaction rules in reg 15).\n- Administrative and eligibility tests rely on other instruments and actors: the Emergency Services Funding Act (for definitions such as owner and levy), the Governor’s notice under s 10 of the Act (which fixes the prescribed rate and value factors used in calculations), the Valuer‑General’s land‑use codes (Schedules 1 and 2), and Ministerial satisfaction for some residency tests (eg reg 6(6)).\n\n**Who is affected**\n\n- Primary payers: landholders who are primarily liable under the Emergency Services Funding Act continue to be the legal payers of the levy, but the Regulations reduce or eliminate the amount they must actually pay in specified cases (see reg 16 on subsequent owners and reg 15 on combined remissions). Where the levy is remitted, the State forgoes that revenue.\n- Beneficiaries include:\n  - Tenants of public housing who are treated as owners for levy purposes (reg 5) — whole levy remission in many cases (reg 7(1)).\n  - Residential landholders who meet concession criteria (pensioners, veterans’ card holders, certain social security recipients, and other listed Commonwealth payments) (reg 6 and r 7(2)–(3)).\n  - Residents/owners of specified eligible residential parks listed in Schedule 3 (Parts 2A and 8B).\n  - Owners of rural land (Part 2B) and land in certain regional areas with low capital value thresholds (Parts 4 and 5).\n  - Owners of land used predominantly for community, religious, health, welfare or aged‑care purposes (Part 3 and Schedule 1 & 2).\n  - Owners of private roads used as undivided shares (regs 19–20 — whole levy remission).\n  - Tenants of Crown land who are treated as owners for levy purposes (reg 17) subject to exclusions (eg certain Crown leases or where utilities are provided) and subject to the caps in reg 18.\n\n**Why it matters (purpose claims and practical test against costs & incentives)**\n\n- The official rationale: the Regulations implement targeted relief from the emergency services levy for people and land uses that the State considers vulnerable, low‑value, community‑oriented or otherwise deserving of subsidy (see Parts and Schedules). Those are the policy claims in the instrument.\n\n- Testing those claims against trade‑offs and implementation mechanics:\n  - Fiscal cost: each remission is foregone levy revenue. The calculation rules and the lists (eg Schedule 3 specific parks, Schedule 1 land‑use codes) concentrate the benefit on defined groups; the cost is borne by the State budget unless recovered by uprating other levy components.\n  - Administrative burden: implementation requires cross‑checking multiple data sources (Governor’s s 10 notice for prescribed rates and land use factors, Valuer‑General’s land‑use codes, Commonwealth concession card databases or evidence of social security payments, and proof of principal residence). Several provisions require Ministerial satisfaction or rely on the Valuer‑General’s classification—this increases discretion and administrative workload (eg reg 6(6), Schedule 1 references).\n  - Overlaps and sequencing: the Regulations contain rules to avoid double‑dipping (eg reg 8 ordering, reg 15 designated regulation rules). That reduces some gaming risk but raises calculation complexity for the agency and taxpayers.\n  - Targeting and substitution: some remissions are flat caps (eg $30 on fixed‑charge components) which limit benefit to small fixed charges but do not scale with land value. Other remissions use multiplicative formulae tied to the prescribed rate and a land‑value component, so benefit scales with valuation. This mix of approaches affects incentives differently across property sizes and uses.\n  - Equity of benefit: benefits are concentrated (particular cards, specific parks, listed land-uses). Administrative discretion (Minister satisfaction) can create case‑by‑case differences in outcomes.\n  - Compliance and dispute risk: eligibility is tied to time‑sensitive facts (eg status at date of notice or payment — reg 6(1)) and land‑use classifications on the relevant day (reg 9, reg 10A). That creates potential disputes about dates, occupancy and Valuer‑General classifications.\n\n**Key operational points to note**\n\n- Many remissions apply only to the value‑based component of the levy (L1) and are calculated by formulae that use the prescribed rate (PR) or a remissions factor (RF) for parks (eg reg 7(1a), 8B, 8D, 10(3), 10D).\n- Flat‑dollar remissions appear repeatedly (commonly $30 for fixed‑charge components (reg 10(5), 10B) and a $46 extra concession (reg 7(3))).\n- Small properties in regional areas can receive full remissions where capital value thresholds are met (Parts 4 and 5, regs 11–14).\n- The Regulations have specific lists (Schedules 1–3) that determine eligibility for many remissions; these lists must be cross‑referenced when claiming relief.\n- The entire instrument is annually varied in parts (the “relevant financial year” and numeric factors are updated frequently), so practical application requires using the current consolidated version (see the legislative history and variation notes).\n\nWho pays, who decides, what behaviour changes (plain statements):\n- Who pays: legal levy liability rests on landowners under the Act; remissions reduce the amount those owners must pay and so the State effectively absorbs the cost (regs throughout, plus reg 16 for subsequent owners).\n- Who decides: the Governor’s notice and the Valuer‑General supply key numeric and classification inputs; the Minister has a role in residency satisfaction tests (eg reg 6(6)); the administering agency applies the rules and calculations in these Regulations.\n- Behaviour changes: affected landowners face lower effective levy costs for particular property uses or personal circumstances, reducing the financial disincentive to hold or use land in those specified ways; agencies must allocate resources to determine eligibility and compute overlapping remissions according to the order rules.\n\n(References in parentheses refer to the Regulations’ provisions cited above.)"},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed as the legislative text was not available. The page returned an error, and no substantive content was provided for analysis."},"complexity_factors":["No legislative content was retrievable — the source URL returned a 404 Page Not Found error","Analysis is based solely on the regulation's title, making any complexity assessment meaningless","Cannot assess number of provisions, cross-references, definitions, or regulatory obligations"],"plain_english_summary":"This regulation sets out remissions — reductions or exemptions — from the South Australian Emergency Services Levy as it applies to land. It affects property owners and specified categories of land that may qualify for partial or full relief, and matters because it changes who pays the land-based levy and how much they owe."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":true,"description":"The legislation has grown significantly beyond its original 2014 scope. The legislative history shows major structural additions: Part 2A (residential parks) added in 2016, Part 2B (rural land) and Part 3A (other land) added in 2018, plus Parts 1A and 1B (since deleted) were temporarily added. The original regulations appear to have covered only residential land remissions and basic regional adjustments, but now encompass commercial land, industrial land, rural land across four regional zones, eligible residential parks, and complex land-use specific remissions. The annual amendment pattern (2015-2025) updating financial year references and remission factors indicates this has become a permanent, complex administrative mechanism rather than a simple set of exemptions."},"complexity_factors":["Multiple overlapping remission categories (Parts 2, 2A, 2B, 3, 3A, 4, 5, 6) with complex interaction rules","Mathematical formulas for calculating remission amounts (regulations 7, 8B, 8D, 10, 10B, 10D) involving variables like L1, L2, PR, and RF","Extensive cross-referencing to the parent Act (Emergency Services Funding Act 1998) and other legislation (Social Security Act, Crown Land Management Act, etc.)","Conditional logic with multiple exceptions - e.g., regulation 5(2) excludes certain lease types from public housing remissions","Geographic complexity with four different 'Regional areas' having different remission rates","Interaction rules preventing double-dipping (regulations 5A(2), 8C(2), 9(1a), 15) with specific ordering requirements (regulation 8, 15(2))","14 defined terms in the interpretation section, several referring to external proclamations and other Acts","Schedule-based land use codes requiring cross-reference to Valuer General's classifications","Temporal complexity with 'relevant financial year' defined as 2025/2026, requiring annual updates via amending regulations (evident from extensive legislative history)","Nested conditions in regulation 6 for concession holders requiring principal place of residence status AND specific card/payment eligibility"],"plain_english_summary":"This legislation sets out the rules for reducing or waiving (called 'remitting') the Emergency Services Levy that South Australian property owners pay on their land. The levy helps fund fire services, ambulance, and other emergency services.\n\n**Who gets a discount?**\n\nThe regulations create different categories of remissions (discounts) depending on:\n\n*   **Residential land**: General discounts for all homeowners, plus extra discounts for pensioners, concession card holders, and veterans\n*   **Public housing tenants**: Full remission for people renting from the government (with some exceptions)\n*   **Residential parks**: Special discounts for specific caravan parks and retirement villages listed in Schedule 3\n*   **Rural land**: Discounts for farmland, varying by region\n*   **Charitable and community land**: Discounts for land used for churches, hospitals, nursing homes, scout halls, cemeteries, and other social welfare purposes\n*   **Low-value land**: Full remission for land worth $1,000 or less in certain regional areas\n*   **Private roads**: Full remission for shared private roads\n\n**How much is the discount?**\n\nThe amount varies by category. Some get the whole levy waived (like public housing tenants and private roads). Others get partial discounts calculated using formulas based on the land value. Pensioners and concession holders get both a percentage-based discount plus a flat $46 reduction.\n\n**Key catch**: You generally can't 'double dip' - if you qualify for multiple remissions, you usually have to pick the best one, or they're applied in a specific order.\n\n**Why it matters**: This determines how much South Australians pay toward emergency services based on their circumstances, location, and land use - providing relief for vulnerable groups and recognising that some properties (like churches or farmland) serve community purposes."}},"importantCases":[],"_links":{"self":"/api/acts/emergency-services-funding-remissions-land-regulations-2014","history":"/api/acts/emergency-services-funding-remissions-land-regulations-2014/history","analysis":"/api/acts/emergency-services-funding-remissions-land-regulations-2014/analysis","conflicts":"/api/acts/emergency-services-funding-remissions-land-regulations-2014/conflicts","importantCases":"/api/acts/emergency-services-funding-remissions-land-regulations-2014/important-cases","documents":"/api/acts/emergency-services-funding-remissions-land-regulations-2014/documents"}}