{"id":"football-park-rates-and-taxes-exemption-act-1974","name":"Football Park (Rates and Taxes Exemption) Act 1974","slug":"football-park-rates-and-taxes-exemption-act-1974","collection":"act","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":32114,"registerId":"sa-football-park-rates-and-taxes-exemption-act-1974-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Football Park (Rates and Taxes Exemption) Act 1974","content":"South Australia\nFootball Park (Rates and Taxes Exemption) Act 1974\nAn Act to exempt the land comprised in Football Park from certain rates and taxes.\n\nContents\n1\tShort title\n2\tInterpretation\n3\tApplication of Sewerage Act 1929, as amended, to Football Park\n4\tExemption from rates under Waterworks Act 1932, as amended\n5\tExemption from tax under Land Tax Act 1936, as amended\n6\tExpiry of Act\nLegislative history\n\nThe Parliament of South Australia enacts as follows:\n1—Short title\nThis Act may be cited as Football Park (Rates and Taxes Exemption) Act 1974.\n2—Interpretation\nIn this Act, unless the contrary intention appears—\nFootball Park means the whole of the land comprised in Certificate of Title Register Book Volume 4006 Folio 801 being portion of section 951 Hundred of Yatala and the whole of the land comprised in Certificate of Title Register Book Volume 3759 Folio 93 being portion of section 722 Hundred of Yatala;\nthe League means The South Australian National Football League Incorporated a body corporate being an association incorporated under the Associations Incorporation Act 1956;\nthe lease means a certain lease between West Lakes Limited as lessor and The South Australian National Football League Incorporated as lessee a memorandum whereof dated the twenty-seventh day of February, 1974, was registered at the Lands Titles Office at Adelaide Registered No. 3649551;\nthe prescribed period means the duration of the lease or includes the duration of any subsequent extension or renewal thereof.\n3—Application of Sewerage Act 1929, as amended, to Football Park\nThe Sewerage Act 1929 shall, during the prescribed period, apply and be deemed always to have applied to and in relation to Football Park as if Football Park were exempt from rating under that Act.\n4—Exemption from rates under Waterworks Act 1932, as amended\n\t(1)\tDuring the prescribed period, subject to subsection (2) of this section, Football Park shall not be subject to and shall be deemed never to have been subject to water rates under the Waterworks Act 1932.\n\t(2)\tNothing in subsection (1) of this section shall limit or restrict the application or effect of section 37 of the Waterworks Act 1932 to Football Park.\n5—Exemption from tax under Land Tax Act 1936, as amended\nDuring the prescribed period, Football Park shall be exempt from and shall be deemed always to have been exempt from taxes imposed under the Land Tax Act 1936.\n6—Expiry of Act\nThis Act shall expire on the day on which the Minister by notice published in the Gazette declares that he is satisfied that the headquarters of the League have ceased to be maintained at Football Park and shall, on and after that day, be deemed for all purposes to have been repealed by an Act.\nLegislative history\nNotes\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.\nExpiry of Act\nThe Football Park (Rates and Taxes Exemption) Act 1974 will expire on a date to be fixed by notice: see s 6.\nPrincipal Act\nYear\nNo\nTitle\nAssent\nCommencement\n1974\n87\nFootball Park (Rates and Taxes Exemption) Act 1974\n28.11.1974\n28.11.1974\n","sortOrder":0}],"analysis":{"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":[]},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Unable to assess scope changes from original intent — the legislative text was not retrievable. Based on the title alone, the Act appears narrowly targeted at a specific venue (Football Park) for a specific purpose (rates and taxes exemption), suggesting it likely remained consistent with its original intent throughout its life."},"complexity_factors":["Title suggests a narrow, single-purpose Act with limited scope","Rate and tax exemption legislation is typically straightforward in structure","1974 vintage South Australian Acts of this type tend to be brief with few operative provisions","Full analysis impossible due to content retrieval failure — actual complexity may differ"],"plain_english_summary":"Likely created to exempt Football Park from local council rates and state taxes, this Act would relieve the venue’s owners or managers of property levies. \n\nThat affects the facility’s finances and shifts fiscal impact to South Australian ratepayers and councils by foregoing revenue — a policy choice to support a major sporting venue."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Based on the text supplied, the Act’s scope is clear and limited to specified parcels of land and to exemptions from sewerage, water and land tax during the lease-defined ‘prescribed period’ (s 2–5). The only mechanism to change scope is the Minister’s Gazette notice ending the Act when the League’s headquarters cease to be maintained at Football Park (s 6). No alteration of that original, narrow scope is evident in the Act as provided."},"complexity_factors":["Narrow, single-purpose statute confined to specific land descriptions in Certificate of Title (s 2).","Relies on an external lease to set duration: ‘prescribed period’ tied to the named lease and any extensions (s 2).","Deeming provisions create retrospective effect — land is treated as always exempt while prescribed period runs (s 3–5).","Cross-references multiple existing Acts (Sewerage Act 1929; Waterworks Act 1932; Land Tax Act 1936), requiring readers to check those Acts for detailed mechanics (s 3–5).","Ministerial discretion to end the Act by Gazette notice based on the Minister’s satisfaction that the League’s HQ has ceased at Football Park (s 6), introducing an administrative trigger for expiry.","A narrow statutory exception within the water-rates exemption preserves application of a particular provision (section 37) of the Waterworks Act, creating a limited carve‑out to the exemption (s 4(2))."],"plain_english_summary":"Mechanically, this Act makes the specific parcels known as Football Park exempt from sewerage charges, water rates and land tax for the duration of a defined lease (the “prescribed period”), and treats the land as if it has always been exempt while that period runs. It directly affects The South Australian National Football League as lessee and the agencies that would otherwise levy those charges, and allows the Minister to end the exemption by public notice when the League’s headquarters cease to be maintained at Football Park."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly scoped to its original purpose: providing tax and rate exemptions for Football Park during the SANFL's tenancy. The self-expiry mechanism in section 6 ensures the law cannot outlive its intended purpose."},"complexity_factors":["Only 6 sections total","4 defined terms in the interpretation section (Football Park, the League, the lease, the prescribed period)","No cross-references to other legislation beyond naming three Acts to be exempted from","Simple conditional logic: exemptions apply only during 'the prescribed period' (duration of the lease)","Single exception in section 4(2) preserving fire safety water connection powers","Self-terminating mechanism in section 6 (expires upon Ministerial declaration)"],"plain_english_summary":"This South Australian law gives a specific sports stadium—Football Park (also known as AAMI Stadium)—a special deal on taxes and rates. \n\n**What it does:**\n- **Exempts the stadium from land tax** (a tax property owners normally pay based on land value)\n- **Exempts it from water rates** (charges for water supply), though the water authority can still require fire safety connections\n- **Exempts it from sewerage rates** (charges for sewage services)\n\n**Who benefits:**\n- **The South Australian National Football League** (SANFL), which leased the stadium from West Lakes Limited\n\n**Key feature:**\n- These exemptions last only as long as the SANFL keeps its headquarters at Football Park. Once the league moves out, the Minister publishes a notice in the Government Gazette and this law automatically expires (it \"self-repeals\").\n\n**Why it matters:**\nThis was essentially a government subsidy for a major sporting venue, reducing operating costs for the football league. The law is highly specific—it applies to exact land titles (Volume 4006 Folio 801 and Volume 3759 Folio 93) and ties directly to one lease agreement registered in 1974. It reflects a common practice where governments use tax exemptions rather than direct grants to support sporting infrastructure."}},"importantCases":[],"_links":{"self":"/api/acts/football-park-rates-and-taxes-exemption-act-1974","history":"/api/acts/football-park-rates-and-taxes-exemption-act-1974/history","analysis":"/api/acts/football-park-rates-and-taxes-exemption-act-1974/analysis","conflicts":"/api/acts/football-park-rates-and-taxes-exemption-act-1974/conflicts","importantCases":"/api/acts/football-park-rates-and-taxes-exemption-act-1974/important-cases","documents":"/api/acts/football-park-rates-and-taxes-exemption-act-1974/documents"}}