{"id":"recreation-grounds-rates-and-taxes-exemption-act-1981","name":"Recreation Grounds Rates and Taxes Exemption Act 1981","slug":"recreation-grounds-rates-and-taxes-exemption-act-1981","collection":"act","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":106542,"registerId":"sa-recreation-grounds-rates-and-taxes-exemption-act-1981-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Recreation Grounds Rates and Taxes Exemption Act 1981","content":"South Australia\nRecreation Grounds Rates and Taxes Exemption Act 1981\nAn Act to exempt certain land used for sport or recreation from rates and taxes.\n\nContents\n1\tShort title\n3\tInterpretation\n4\tExemption of certain land from payment of rates\nLegislative history\n\nThe Parliament of South Australia enacts as follows:\n1—Short title\nThis Act may be cited as the Recreation Grounds Rates and Taxes Exemption Act 1981.\n3—Interpretation\nIn this Act—\nrates and taxes means rates and taxes imposed by or under any Acts of Parliament but does not include a charge imposed for water supplied or services provided.\n4—Exemption of certain land from payment of rates\n\t(1)\tSubject to subsection (2), land is exempt from rates and taxes if—\n\t(a)\tthe land—\n\t(i)\tis vested in a council; or\n\t(ii)\tis under the care, control or management of a council,\nand the public is entitled to access to the land for the purpose of sport or recreation;\n\t(b)\tthe land is vested in trustees or in an association and the public is entitled, in pursuance of rights granted in perpetuity, to access to the land for the purpose of sport or recreation;\n\t(c)\tthe land is occupied under a lease, licence or permit granted by a council and is used by the occupier for the purposes of sport or recreation.\n\t(2)\tThe exemption conferred by subsection (1) does not operate unless the whole of the income (if any) derived from the land by the council, trustees or association is applied towards the maintenance, repair or improvement of the land.\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legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.\nLegislation repealed by principal Act\nThe Recreation Grounds Rates and Taxes Exemption Act 1981 repealed the following:\nThe Recreation Grounds Taxation Exemption Act 1910\nPrincipal Act\nYear\nNo\nTitle\nAssent\nCommencement\n1981\n5\nRecreation Grounds Rates and Taxes Exemption Act 1981\n5.3.1981\n5.3.1981\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\ns 2\nomitted under Legislation Revision and Publication Act 2002\n\n","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"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"},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed as the legislative text was not successfully retrieved. The page returned a 404 error due to an outdated hyperlink following a website migration in March 2026."},"complexity_factors":["No legislative text was retrieved — only a website error page was provided","Analysis is impossible without the actual content of the Act","Complexity cannot be meaningfully assessed; score of 1 reflects absence of data rather than genuine simplicity"],"plain_english_summary":"The Recreation Grounds Rates and Taxes Exemption Act 1981 (SA) appears to remove local rates and taxes for certain recreation grounds, likely reducing financial burdens on community sporting clubs, public parks and similar organisations.\n\nI couldn’t retrieve the Act’s text — the South Australian legislation site returned a 404 — so no definitive analysis can be given here. Check legislation.sa.gov.au or contact the Office of Parliamentary Counsel for the authoritative text."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose of exempting recreation grounds from rates and taxes. The 1981 Act replaced the 1910 Recreation Grounds Taxation Exemption Act but maintained the same core scope. The long title and operative provisions show no significant expansion beyond the original intent of supporting public sport and recreation facilities through tax relief."},"complexity_factors":["Only 4 operative sections (short title, interpretation, exemption provision, and legislative history)","Single defined term ('rates and taxes') with a straightforward exclusion for water charges","Simple conditional structure: exemption applies IF land meets criteria AND income condition is satisfied","No cross-references to other Acts except the repealed 1910 Act in the legislative history","Clear, plain language throughout with minimal legal jargon"],"plain_english_summary":"**What this law does:**\n\nThis law gives **rate and tax exemptions** (meaning councils and other authorities don't have to pay property taxes) for land used for public sport and recreation.\n\n**Who it affects:**\n\nThree types of land owners/managers can get this exemption:\n\n*   **Councils** – if they own or manage the land and the public can use it for sport or recreation\n*   **Trustees or associations** – if they own the land and the public has a permanent legal right to use it for sport or recreation\n*   **People leasing from councils** – if they rent or license council land specifically to use it for sport or recreation\n\n**The catch:**\n\nThere's an important condition. If the land makes any money (for example, from hiring out facilities), **every dollar** must go back into maintaining, repairing, or improving that land. If anyone keeps profits, the tax exemption disappears.\n\n**Why it matters:**\n\nThis keeps costs down for community sports facilities. By removing rates and taxes, the law helps ensure public parks, sports grounds, and recreation areas remain affordable and well-maintained. It replaced an older 1910 law with clearer, updated rules."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This Act replaced the Recreation Grounds Taxation Exemption Act 1910 and restates an exemption for recreation land subject to specified ownership/occupation and income-use conditions (see Legislative history). Subsequent editorial revisions omitted a provision (s2) and amended the long title, but the statutory scheme of conditional exemption remains the operative scope."},"complexity_factors":["Condition-based exemption: the exemption applies only if the whole of any income is applied to maintenance, repair or improvement (s4(2)) — requires accounting and proof.","Multiple qualifying ownership/occupation forms: vested in council; under care, control or management of council; vested in trustees/association with rights in perpetuity; or occupied under a council grant (s4(1)) — requires factual characterisation.","Definition narrowness: 'rates and taxes' excludes water or service charges (s3) and refers to levies under any Acts of Parliament — potential interaction with other statutes.","Ambiguity in access rights: 'public is entitled to access' and 'rights granted in perpetuity' are fact-specific and may need legal interpretation.","Compliance and enforcement: monitoring how income is applied and whether public access conditions are met creates administrative burden for councils and trustees.","Legislative history: repeals the 1910 Act and has minor statutory revisions recorded, which may matter for historical scope and interpretation."],"plain_english_summary":"Mechanically, the Act exempts land used for sport or recreation from rates and taxes where the land is vested in or managed by a council, vested in trustees or an association with perpetual public-access rights, or occupied under a council lease/licence — but only if all income from the land is applied to its maintenance (s4(1)–(2)). It affects councils, trustees, associations and occupiers: they avoid rates and taxes but take on an obligation to dedicate income to upkeep and associated compliance responsibilities."}},"importantCases":[],"_links":{"self":"/api/acts/recreation-grounds-rates-and-taxes-exemption-act-1981","history":"/api/acts/recreation-grounds-rates-and-taxes-exemption-act-1981/history","analysis":"/api/acts/recreation-grounds-rates-and-taxes-exemption-act-1981/analysis","conflicts":"/api/acts/recreation-grounds-rates-and-taxes-exemption-act-1981/conflicts","importantCases":"/api/acts/recreation-grounds-rates-and-taxes-exemption-act-1981/important-cases","documents":"/api/acts/recreation-grounds-rates-and-taxes-exemption-act-1981/documents"}}