Cost of Living Concessions Regulations 2020

The regulations establish several organising legal concepts that determine entitlement, calculation, and administrative operation.

Prescribed classes and prescribed cards. Regulation 3(1) defines what is meant by a prescribed card and lists specific Commonwealth concession cards: Pensioner Concession Card; Low Income Health Care Card; various repatriation health cards (TPI Gold, War Widows Gold, Gold Repatriation Health Card (EDA), Gold Repatriation Health Card for 80 or more impairment points under the Military Rehabilitation and Compensation Act 2004). Regulation 6 then prescribes classes of eligible person, which include holders of prescribed cards and holders of a Commonwealth Seniors Health Card (r 6(a)-(b)).

Prescribed payments. Regulation 3(1) defines prescribed payments to include specified payments under the Commonwealth Social Security Act 1991 (Austudy, JobSeeker, parenting payment, special benefit, youth allowance as listed) and other Commonwealth programs or payments (Abstudy, payments under Community Development Employment Project or Remote Jobs and Economic Development Program, Self-Employment Assistance allowance, certain war widow pensions from UK or New Zealand, and farm household allowance under the Farm Household Support Act 2014). These payments create a financial eligibility route separate from card-holding.

Eligibility by occupancy capacity. The notion of occupying land as a principal place of residence in a prescribed capacity is critical. Regulation 3(2) provides a detailed list of tenures and relationships that qualify a person as occupying their principal place of residence in a prescribed capacity. That list covers legal ownership, Crown tenures, purchaser arrangements with staggered payments, life-occupancy arrangements where no rent is payable, co-ownership structures, long leases or licences, approved aged persons housing, spouses and domestic partners of qualifying occupants, and beneficiaries under estates.

Indexation mechanism. Regulation 3(3) prescribes that any monetary amount followed by the word "indexed" will be adjusted annually on 1 July by a multiplier equal to the CPI for the December quarter of the immediately preceding year divided by the CPI for the December quarter of 2023, with rounding up to the nearest 10 cents. Regulation 3(4) imposes a floor preventing the indexed amount for a financial year from being less than the amount remitted or paid in the immediately preceding financial year.

Single-payment-per-premises rule. Regulation 7(1)(c) requires, subject to several exceptions, that no other eligible person be given a payment under s 3(2) of the Act for that financial year in respect of the same residential premises. The regulation provides limited carve-outs: it does not apply to certain classes (residents in rooming houses or supported residential facilities where the other person would be in the same room to block duplicate payments, r 7(3)), it allows ministerial splitting where the Minister decides it is appropriate (r 7(3aa)), and it contains the administrative requirement of an application by 31 December (r 7(1)(a)).

Water-rates remission architecture. Regulation 5 creates an entitlement to a remission of water rates for land for ratepayers who meet either prescribed-card-or-prescribed-payments and prescribed-capacity occupancy tests on the relevant date, or who satisfy a Ministerial means-test of exceptional hardship at the time of recovery of the rates (r 5(1)(a)-(c)). It then specifies that the remission is 30 per cent of the rates payable for the financial year, subject to a prescribed minimum and maximum remission for that year (r 5(4)). The regulations define "relevant date" to be either the billing date or the date on which the rates are payable (r 5(5)). There is also a requirement that if a ratepayer meets the conditions on the payable date but not on the billing date, they must have been entitled to a remission in the preceding rating period to qualify (r 5(2)).

Switch for Solar exclusion. Regulation 7(3a) disqualifies a person who enters the State Switch for Solar program in the relevant financial year from receiving a concession payment under s 3(2) for that year and then applies a multi-year exclusion (9 or 10 years) depending on circumstances, with a ministerial exception available if the Minister is satisfied that exceptional circumstances exist (r 7(3a)-(3c)). If a person has already received a payment for that financial year, r 7(3b) protects them from being required to return it.

Dynamic ministerial instruments. Several material eligibility parameters are delegated to the Minister via notices published on the concessions website. These include the amounts determining who is a low income earner and any revisions during the financial year (r 3(1) definition of low income earner), and the form and manner of applications and the ADI account detail requirement (r 7(1)(a)-(b)). The Minister also has discretion to determine means tests when assessing hardship for water-rate remissions (r 5(1)(c)) and to split payments among co-residents (r 7(3aa)).

Interplay with Commonwealth and other South Australian statutes. The regulations incorporate terms and eligibility criteria that depend on other statutes. Examples include references to Commonwealth Social Security Act 1991 payments, Migration Act 1958 and Migration Regulations 1994 (bridging visa E) for relevant asylum seekers (r 3(1)), Family Relationships Act 1975 for the definition of domestic partner, and various state Acts for tenure concepts such as Supported Residential Facilities Act 1992, Residential Parks Act 2007, and Residential Tenancies Act 1995. Water rates are defined in relation to the Irrigation Act 2009 and Renmark Irrigation Trust Act 2009 (r 3(1) definition of water rates).

In sum, the main concepts are eligibility classes, prescribed occupancy capacities, indexation rules, the water-rates remission formula and conditions, administrative application rules and Ministerial discretions, and the Switch for Solar multi-year disqualification. Each of these determines the flow of payments and remissions and sets the points at which administrative discretion or dynamic Ministerial instruments can alter on-the-ground entitlements.

The regulations create eligibility and obligations that affect a broad set of private parties, public administrators, and local government ratepayers. The impacts can be grouped by claimant types, owners/occupiers, intermediaries, and the administering Minister and agency.

Claimant types directly affected

• Holders of specified Commonwealth concession cards. That includes Pensioner Concession Card holders and Low Income Health Care Card holders, plus several repatriation health cards named in regulation 3(1). These persons are specifically prescribed as eligible classes (r 3(1) prescribed card definition; r 6(a)).
• Holders of Commonwealth Seniors Health Cards. Regulation 6(b) prescribes them separately from the prescribed cards in r 3(1).
• Persons in receipt of prescribed Commonwealth payments. The regulations list particular payments from the Social Security Act 1991 and other Commonwealth programs (r 3(1) prescribed payments; r 6(c)). That list includes Austudy, JobSeeker, parenting payment, special benefit, youth allowance, Abstudy, CDEP/RJEP payments, Self-Employment Assistance allowance, certain war widow pensions from UK or New Zealand, and farm household allowance under the Farm Household Support Act 2014.
• Low income earners. The regulations do not set a fixed dollar threshold in the text but delegate the threshold to the Minister to determine and publish by notice on the concessions website; that amount can be revised during the financial year and the revised amount applies (r 3(1) definition of low income earner; r 3(1) note on revision).
• Relevant asylum seekers. Regulation 3(1) defines a relevant asylum seeker to include persons with Bridging Visa E or those applying for or previously holding Bridging Visa E, or persons receiving support under the Status Resolution Support Service program (r 3(1) relevant asylum seeker).
• Persons eligible for South Australian support packages for persons fleeing international conflict. Regulation 6(f) expressly includes this class.

Owners and occupiers

• Ratepayers with water rates under the Irrigation Act 2009 or Renmark Irrigation Trust Act 2009 are directly affected by the water-rates remission scheme (r 3(1) definition of water rates; r 5).
• Those who occupy premises as their principal place of residence in one of the prescribed capacities are affected because occupancy is a material eligibility condition. Regulation 3(2) gives detailed examples of qualifying capacities: proprietors in freehold, Crown leases, purchasers under instalment agreements, occupiers with life tenure and no rent where occupier pays rates and taxes, shareholders in body corporates for units, lessees/licensees under long leases of five or more years where the dwelling remains the occupant’s property, occupants of approved aged persons housing schemes, spouses and domestic partners, and beneficiaries entitled to occupy under estates. This affects a wide set of living arrangements including co-ownership and estate beneficiaries (r 3(2)(a)-(i)).
• Persons living in residential parks, rooming houses, supported residential facilities, and occupants under approved written occupancy agreements approved by the Minister are also prescribed classes for particular provisions (r 4(1) and r 4(2)).

Co-owners and shared-occupancy situations

• Where land is jointly owned or held as tenants in common, regulation 5(3) provides that each joint owner who is entitled to a remission gets a prorated share equal to their interest in the land. Regulation 7(1)(c) prevents multiple eligible persons from receiving the annual concession payment for the same premises, except in constrained circumstances or where the Minister approves a split (r 7(1)(c); r 5(3); r 7(3aa)). This affects households with multiple eligible adults, strata arrangements and long-term tenants in multi-occupancy situations.

Local government and billing agents

• Local councils or water authorities who bill water rates are affected in as much as the regulations alter the quantum of rates that may be remitted under local billing processes (r 5). The regulations create a statutory entitlement to remission where conditions are met; operationally, this requires councils and water billing authorities to apply the 30 per cent remission subject to minimum and maximum indexed caps and to recognise relevant dates for billing and payable dates (r 5(4)-(5)). Councils will need processes to accept proof of eligibility, determine whether the ratepayer met the prescribed conditions on the relevant date, and apply prorations for joint owners.

Administrators and the Minister

• The Minister and their administering agency decide low income thresholds by notice on the concessions website, determine the form and manner of application (r 7(1)(a)), determine means tests for exceptional hardship at the time of rates recovery (r 5(1)(c)), exercise discretion to split payments between eligible co-residents (r 7(3aa)), and may grant exceptions to the Switch for Solar exclusion on grounds of exceptional circumstances (r 7(3c)). These are administrative decisions that determine coverage and fiscal cost.

Who bears cost and who exercises discretion

• Fiscal cost is borne by the State through the remission and payment scheme: the concession payment set by r 8 and the water-rates remission in r 5. The administering agency will pay out the concession amount (r 8) and apply remissions to rates billed by local authorities where entitlement is established.
• Administrative choices and ongoing eligibility thresholds are decided by the Minister and by reference to notices on the concessions website. That makes a portion of eligibility and practical application mutable without primary-legislative amendment.

Secondary impacts and affected markets

• Households who become ineligible by entering the Switch for Solar program can face an exposure to higher net energy costs if they rely on the concession to offset household expenses. The multi-year exclusion specified in r 7(3a) may influence household decisions to participate in State solar subsidy programs; the regulation therefore affects demand for and uptake of that program.
• Agents and advisers (welfare advocates, social worker organisations, financial counsellors, accountants) will be affected because they must advise clients about the intersections between Commonwealth payments, State concessions, occupancy forms, and the timing of applications.

In summary, the regulations affect households on Commonwealth concessions or payments, low income earners as defined by the Minister, relevant asylum seekers, persons in specified residential tenures, ratepayers under relevant irrigation or Renmark Acts, local billing authorities, and the Minister and agency administering the scheme. The regulations allocate entitlement, payment triggers, and administrative obligations among those groups and the State.

The regulations create statutory entitlements, condition-based rights, and administrative duties. They also place procedural duties on applicants and provide explicit administrative discretions to the Minister.

Rights and entitlements

• Entitlement to a concession payment under section 3(2) of the Act: Regulation 8 fixes the amount to be paid to an eligible person for a financial year at $255.60 (indexed). That is a statutory figure and subject to indexation under regulation 3(3).
• Entitlement to a remission of water rates: Regulation 5(1) confers an entitlement under the Act to a remission of water rates for land if the ratepayer meets specified conditions on the relevant date (holding a prescribed card or being in receipt of prescribed payments and occupying the land as principal place of residence in a prescribed capacity) or satisfies a Ministerial means test for exceptional circumstances at the time of rate recovery (r 5(1)(a)-(c)).
• Pro rata rights for co-owners: If two or more persons own land jointly or as tenants in common, each entitled owner receives a proportionate share of any remission equal to their interest in the land (r 5(3)).
• Protection against retroactive repayment in some Switch for Solar cases: Regulation 7(3b) prevents the Minister from requiring a person who has already received a payment for a year to return it even if they would later be disqualified by r 7(3a) because of participation in the Switch for Solar program.

Duties and procedural requirements on applicants

• Application filing requirement: An eligible person must, subject to some exceptions, apply to the Minister in the manner and form determined by the Minister before 31 December in that financial year. The application must be accompanied by any documents or information required by the Minister (r 7(1)(a)). The exception is that persons who received a payment for the previous financial year in respect of the same premises do not need to reapply (r 7(2)).
• ADI account details for electronic transfer: The Minister must be provided with ADI account details to allow payment by electronic funds transfer (r 7(1)(b)). This is a condition precedent to the payment being made under s 3(2).
• Single payment per residential premises: Generally, no other eligible person may receive the section 3(2) payment for the same residential premises in the same financial year (r 7(1)(c)). Exceptions exist as to the applicability of that requirement for certain classes (residential park tenants, rooming house residents, supported residential facility residents) unless the other eligible person resides in the same room (r 7(3)). The Minister also has discretion to split a payment between co-residents (r 7(3aa)).
• Provision of satisfactory proof when rates are recovered: For a remission of water rates to apply at the time of recovery, a ratepayer must satisfy the Minister by submitting to a means test determined by the Minister that they are suffering exceptional circumstances of hardship (r 5(1)(c)). The form and content of the means test is not prescribed in the regulations; it is determined by the Minister.

Ministerial duties, discretions, and notice obligations

• Determine and publish low income earner thresholds: The Minister must determine the low income earner amount for a financial year and publish it on the concessions website; the Minister may revise that amount during the financial year, and the revised amount becomes the operative amount (r 3(1) definition of low income earner).
• Determine application form and means tests: The Minister decides the manner and form of applications and what documents are required (r 7(1)(a)), determines ADI account details are required (r 7(1)(b)), and establishes means tests for hardship in the context of recovery of rates (r 5(1)(c)).
• Discretion to split payments and to exempt Switch for Solar exclusions: The Minister may approve splitting a concession between eligible co-residents where appropriate (r 7(3aa)), and may determine that the Switch for Solar exclusion does not apply to a person in particular financial years if satisfied that exceptional circumstances exist (r 7(3c)).

Calculation and payment duties

• Concession payment calculation and indexation: The base amount fixed by regulation 8 is subject to indexation as prescribed in r 3(3) and floored by r 3(4). The Minister will be required operationally to apply the CPI-based multiplier and rounding rule when paying the indexed amount from 1 July each year.
• Water-rates remission calculation: The remission is 30 per cent of the rates for the financial year subject to the prescribed minimum and maximum remissions defined in regulation 5(5) (r 5(4)). Both caps are indexed amounts subject to the indexation rules in r 3(3)-(4). Where co-owners share an interest, the administering agency must apply the remission proportionately (r 5(3)).

Limitations on duties and rights

• One-per-premises rule: The single-payment-per-residential-premises rule limits multiple eligible household members claiming separate full payments in respect of the same premises in a year; where more than one eligible person lives in the premises, the Minister has discretion to split but is not required to do so (r 7(1)(c); r 7(3aa)).
• Switch for Solar multi-year disqualification: Participation in the State Switch for Solar program produces a statutory disqualification for the concession payment for the current year and a multi-year exclusion thereafter (r 7(3a)-(3b)). Operationally, applicants must be aware of the interplay between applying for the concession and entering State solar support programs.
• Evidence and means tests: The regulations require evidence and compliance with a Ministerial means test in hardship cases, but do not define that test; applicants bear the burden of satisfying that test when seeking remission at the time of rate recovery (r 5(1)(c)).

Rights to information and dynamic thresholds

• Variable low income earner threshold and web notices: The regulations make the concession dependent in part on notices and determinations published on the concessions website (r 3(1) low income earner definition; r 3(1) concessions website definition). That places a practical duty on applicants and advisers to monitor the concessions website for operative thresholds and any revisions.

In short, the regulations create a mixture of rights to set payments or remissions that are conditional on predefined tests, duties to apply and provide bank details, ministerial duties to publish thresholds and determine application forms, and ministerial discretion over splitting payments, means tests, and certain exceptions. The regulations give applicants clear procedural duties in exchange for defined entitlements, but leave certain material elements (thresholds and means tests) to administrative determination.

The regulations themselves do not create criminal offences or specify monetary penalties. They focus on eligibility, calculation, indexation, and administrative procedure. The text contains no provision imposing fines, imprisonment, or explicit administrative sanctions for false statements or improper receipt of a concession. Practitioners should note the following consequences, procedural constraints, and likely enforcement touchpoints implied by the regulations.

Absence of penalty provisions in the regulations

• The statutory instrument provided (Cost of Living Concessions Regulations 2020) contains no sections that specify offences, penalties, or prescribed administrative sanctions. No recovery procedures for unlawfully received amounts are set out in these regulations except for the protective clause in r 7(3b) which provides that a person who has already received a payment in a financial year is not required to return that payment even if they would otherwise be disqualified by r 7(3a) (Switch for Solar exclusion). That is a positive protection rather than a recovery power.

Enforcement likely rests in the principal Act and in general administrative law

• Because the regulations do not provide penalties, any enforcement mechanisms (for example, powers to recover improperly paid concession amounts, administrative review rights, or offences for false representation) must be located in or authorised by the Cost of Living Concessions Act 1986 or by other generic State statutes (recovery powers in appropriations or fines statutes, fraud provisions, or administrative dispute frameworks). The regulations reference the Act but do not restate or expand enforcement mechanics. Practitioners should consult the primary Act for statutory enforcement provisions.

Ministerial discretion and compliance remedies

• The regulations give the Minister specific discretionary authorities that affect eligibility and relief, such as the authority to determine means tests for hardship when rates are being recovered (r 5(1)(c)), the power to split payments between co-residents (r 7(3aa)), and the power to make exceptions to the Switch for Solar exclusion on the grounds of exceptional circumstances (r 7(3c)). These discretions are mechanisms by which the administering agency can manage apparent inequities or errors without invoking punitive measures.

Administrative checks and operational enforcement

• Operational enforcement will involve administrative checks by the Minister’s agency and by local authorities. For water rates remissions, the agency will need to determine whether the ratepayer satisfied the prescribed conditions on the relevant date (billing date or payable date according to r 5(5)), whether the ratepayer had a prior-year remission if the timing differential applies (r 5(2)), and whether the ratepayer satisfies exceptional hardship criteria if claiming remission at time of recovery (r 5(1)(c)). These operational checks are the practical enforcement instruments to prevent incorrect remissions being applied.
• Similarly for annual concession payments, the administering agency must check that the applicant has applied in the required form and provided ADI account details for EFT (r 7(1)(a)-(b)) and that the single-payment-per-premises rule either does not prevent payment or that the Minister has approved a split (r 7(1)(c); r 7(3aa)). Administrative verification of entitlement and residence will be routine enforcement.

Recovery, repayment and retrospective adjustment

• The regulations contain one explicit non-recovery clause: r 7(3b) states that if a person has already received a payment for the relevant financial year, they are not required to return it even if r 7(3a) would otherwise make them ineligible because of joining the Switch for Solar program. The regulations are silent on other repayment or clawback mechanisms; any other recovery would depend on the Act or on general administrative law remedies, and possibly on common law recovery for unjust enrichment or statutory recovery powers elsewhere.

Risk of offences under other laws

• While the regulations do not create offences, applicants who knowingly make false statements to obtain payments may expose themselves to offences under other laws (for example, Commonwealth Social Security Act offences or State fraud provisions). Those enforcement regimes are not set out in these regulations and must be checked in their respective statutes.

Administrative review and merits review

• The regulations do not set out appeal or merits review procedures. Administrative decisions by the Minister under these regulations (for example, to split a payment, to determine means tests, or to refuse an application) will likely be subject to ordinary administrative law review and any review mechanisms provided in the Act. The regulations’ silence on review processes means that the default administrative law regimes and any Act-specific review rights are the avenues for challenge.

In short, these regulations specify eligibility and administrative processes but do not prescribe penalties or recovery procedures. Enforcement in practice will be administrative verification by the Minister’s agency and local billing authorities, supported where necessary by powers in the principal Act or by general State or Commonwealth enforcement statutes. Practitioners should consult the Cost of Living Concessions Act 1986 and relevant Commonwealth or State fraud and recovery statutes to identify any penal or recovery remedies that might apply in suspected cases of improper receipt.

The regulations explicitly cross-reference and incorporate concepts from multiple Commonwealth and South Australian statutes. These cross-references create legal dependencies that practitioners must check when applying the regulations to particular fact patterns.

Key Commonwealth statutes referenced

• Social Security Act 1991 (Cth): Regulation 3(1) defines prescribed payments by reference to payments under the Social Security Act 1991, listing specific payment types such as Austudy, JobSeeker, parenting payment, special benefit, and youth allowance. That means eligibility under the State concession can depend on entitlement to certain Commonwealth payments determined under that Act. Changes to Commonwealth payment categories or eligibility under the Social Security Act could therefore affect who qualifies under the State scheme.
• Migration Act 1958 and Migration Regulations 1994 (Cth): The definition of "relevant asylum seeker" in r 3(1) depends on holding or having applied for a Bridging Visa E as classified under the Migration Regulations 1994 (Bridging Visa E) and on receipt of support through the Status Resolution Support Service program (r 3(1)). That ties State concessions to the Commonwealth immigration visa regime.
• Military Rehabilitation and Compensation Act 2004 (Cth): One of the repatriation health cards is tied to a person with 80 or more overall impairment points under that Act as the criterion for holding a specific Gold Repatriation Health Card (r 3(1) prescribed card definitions).
• Farm Household Support Act 2014 (Cth): The inclusion of farm household allowance payments in the list of prescribed payments links State concessions to eligibility under this Commonwealth statute (r 3(1) prescribed payments).

South Australian statutes that supply definitional or tenure concepts

• Cost of Living Concessions Act 1986 (SA): The regulations are subordinate to this Act and frequently refer to sections of it (for example, the concessions under s 3(2) and prescribed classes under s 2(2) and (3)). The Act is the primary statutory authority; the regulations set out mechanics and thresholds under it.
• Family Relationships Act 1975 (SA): The term domestic partner in r 3(1) is defined by reference to the Family Relationships Act 1975, which controls who is a domestic partner for the purposes of including spouses and domestic partners among those who qualify by relationship (r 3(1) domestic partner definition; r 3(2)(h)).
• Supported Residential Facilities Act 1992 (SA): The meanings of resident contract and supported residential facility are taken from that Act and inserted into r 3(1) and elsewhere, affecting eligibility for residents in such facilities (r 3(1) and r 4(2)(c)).
• Residential Parks Act 2007 (SA): The regulations use terms such as residential park site agreement and residential park tenancy agreement, with meanings from the Residential Parks Act 2007, to prescribe classes of persons who qualify via rights of occupancy under those agreements (r 3(1); r 4(1)-(2)).
• Residential Tenancies Act 1995 (SA): The terms rooming house agreement and rooming house resident are given meaning from the Residential Tenancies Act 1995 and are brought into the prescribed classes (r 3(1); r 4(2)(b)).
• Irrigation Act 2009 (SA) and Renmark Irrigation Trust Act 2009 (SA): Water rates are defined to include rates under these irrigation Acts (r 3(1) definition of water rates). The water-rates remission applies specifically to rates under these Acts.

Administrative law and publication requirements

• The regulations rely on administrative notices published on the concessions website to determine thresholds and to effect dynamic changes in eligibility definitions, such as the low income earner amount (r 3(1) low income earner). That means administrative publication practice and the content on the concessions website form part of the statutory eligibility architecture. The Legislation Revision and Publication Act 2002 is mentioned in the legislative history, which bears on how legislative references and omitted provisions are treated in revision and publication processes.

Interaction with Commonwealth social security and immigration policy

• Because eligibility routes are tied to Commonwealth payments and visa statuses, any changes to Commonwealth social security policy or immigration classifications can have immediate effect on who is eligible under these regulations. For example, an alteration to a category of payment under the Social Security Act might expand or contract the class of people who hold “prescribed payments” for the State concession.

Statutory indexation and economic measures

• The indexation rule in r 3(3) links regulated amounts to the Consumer Price Index (All groups index for Adelaide) published by the Australian Bureau of Statistics. That makes monetary dimensions of the State regime dependent on ABS CPI reporting and methodology. The regulation sets a specific division-based multiplier using the December quarter 2023 CPI as the base denominator for subsequent adjustments, and requires annual adjustment on 1 July (r 3(3)) with a rounding and floor rule (r 3(3)-(4)).

Cross-referencing creates operational dependencies

• Because the regulations refer to multiple external Acts and to Ministerial notices on the concessions website, a practitioner must tie together documents across Commonwealth and State sources: the Social Security Act payment status, the Migration Regulations’ visa classification, the relevant South Australian tenure Acts for occupancy definitions, ABS CPI data for indexation, and Ministerial notices for current low income thresholds and application forms. The regulations do not operate in isolation; they are an implementing instrument that depends heavily on other statutory regimes and administrative publications.

In short, these regulations are interwoven with Commonwealth social security and migration law, with several South Australian tenure and housing statutes, and with CPI data and Ministerial notices. Practitioners must cross-check eligibility against the referenced Commonwealth and State law regimes and the concessions website for operative thresholds.

The regulations have been varied multiple times since their initial 2020 principal regulations. The legislative history included in the instrument records revocations, substitutions, insertions, deletions and commencement dates. Below is a distillation of the key amendments and their operative dates as they appear in the legislative history.

Principal regulations and major variations

• Cost of Living Concessions Regulations 2020, No 268, Gazette 17 September 2020 p 4620. Commencement r 2: 30 September 2020.
• Statutory variation No 22 of 2021, Gazette 4 March 2021 p 830. Commencement r 2: 4 March 2021.
• Statutory variation No 49 of 2024, Gazette 6 June 2024 p 1349. Commencement r 2: 1 July 2024.
• Statutory variation No 102 of 2024, Gazette 28 November 2024 p 4287. Commencement r 2: 1 January 2025.

Notable amendments by regulation provision

• r 2 omitted under the Legislation Revision and Publication Act 2002, effective 4 March 2021. This indicates editorial revision to comply with publication standards.
• r 3(1): The concessions website definition was inserted by 22/2021 (commenced 4.3.2021). The low income earner definition was substituted by 22/2021 (4.3.2021). Prescribed payments underwent deletions and amendments by 49/2024 and further amendment by 102/2024; specific paragraph deletions are recorded in the history and took effect on 1.7.2024 and 1.1.2025 respectively. The definition of relevant asylum seeker and other occupancy terms such as resident contract, rooming house agreement and supported residential facility were inserted by No 102/2024 and commenced 1 January 2025.
• r 3(3) (indexation mechanics) was amended by 49/2024 with effect 1 July 2024.
• r 4(2) was substituted by 102/2024, effective 1 January 2025, expanding and prescribing classes of persons for section 2(3)(b) of the Act.
• r 5: The prescribed maximum and minimum remission amounts were amended by 49/2024, effective 1 July 2024. Those variations updated the dollar caps for water-rates remission and applied the indexation regime.
• r 6 (eligible person categories) was amended by 102/2024, effective 1 January 2025, to include relevant asylum seekers and other classes.
• r 7 (concession eligibility requirements) experienced multiple variations:
  • r 7(1) varied by No 22/2021 on 4 March 2021.
  • r 7(3) was deleted by No 49/2024 (1 July 2024) and reinserted and modified by No 102/2024 (1 January 2025), reflecting substantial reworking of the single-payment-per-premises and related exception rules.
  • r 7(3aa) was inserted by No 102/2024 on 1 January 2025 (allowing ministerial splitting of payments).
  • r 7(3a)-(3c), the Switch for Solar provisions, were inserted earlier by No 22/2021 on 4 March 2021. Subsequently, r 7(4) and a designated amount clause were deleted by later variations as recorded.
• r 8: The concession payment amount was substituted by No 49/2024 with effect 1 July 2024, setting the payment to $255.60 (indexed) as reflected in the current text.
• Sch 1 was omitted under the Legislation Revision and Publication Act 2002, effective 4 March 2021.

Practical implications of the amendment history

• The legislative history demonstrates active amendment particularly in 2021 and 2024, adjusting eligibility categories, deleting or inserting provisions, and resetting monetary amounts and indexation procedures. Key changes effective 1 July 2024 and 1 January 2025 altered the scope of prescribed payments and added the relevant asylum seeker class and several occupancy definitions.
• The regulatory architecture relies on Ministerial notices on the concessions website for operational thresholds (for example the low income earner amount). The insertion and amendment history shows the use of delegated administrative instruments and website notices, which are part of the legal structure and can be changed more readily than primary legislation.

Records and historical versions

• The legislative history records earlier versions and notes that historical versions of the regulations are available for 4 March 2021 and 1 July 2024, reflecting the dates of key variations. Practitioners should consult the specific historical version corresponding to a particular time point when advising on entitlement during that period.

In short, the regulations were created in 2020 and materially revised in 2021 and in 2024, with several provisions being substituted or reworked. The most recent amendments captured in the legislative history include the addition of specific vulnerable classes and the redefinition of certain eligibility mechanics effective at the start of 2025. The amendment record should be checked when advising on historical entitlements or on matters spanning amendment dates.

The regulations themselves, as reproduced, do not list any cases or judicial determinations. The legislative instrument’s text includes no references to litigation or judicial decisions, and the embedded legislative history does not mention appeals or legal challenges. Therefore, within the source provided there is no recorded litigation history.

Practical implications of the absence of recorded litigation

• The absence of cited cases in the regulations means there are no statutory annotations in this instrument pointing to judicial interpretation or contested application of particular provisions. Where ambiguity exists in terms such as the Minister’s means test for hardship (r 5(1)(c)), or the assessment of whether a person occupies land in a prescribed capacity (r 3(2)), there is no tribunal or court guidance recorded in the text.
• Administrative decisions under these regulations (for example, to refuse a split payment, to deny a remission because of timing between billing and payable dates, or to apply the Switch for Solar exclusion) may nevertheless be subject to judicial review or merits review under relevant State processes. The regulations do not themselves establish appeal pathways. Any case law that clarifies interpretation will be found in decisions under the Cost of Living Concessions Act 1986 or in administrative law decisions reviewing Ministerial actions.
• Because the regulations refer to numerous other Acts (for example, Social Security Act 1991, Migration Act 1958, various State housing Acts), litigation relevant to eligibility could arise in those statutory contexts and bear upon application of the regulations. However, again, no such litigation is recorded in this instrument.

Where to look for litigation and precedent

• To identify any litigation that affects the operation of these regulations, researchers should search case law databases and administrative tribunal records for decisions under the Cost of Living Concessions Act 1986, for judicial review proceedings naming the Minister or the administering agency, and for cases addressing the interplay between State concessions and Commonwealth payment status or visa classifications.
• Given the regulatory reliance on Ministerial discretion, judicial review principles (procedural fairness, reasonableness, unreasonableness of discretionary decisions, and errors of law) will be the natural constitutional law pathway for challenging adverse administrative determinations under these regulations.

Summary

• The instrument itself records no litigation history. Practitioners requiring precedent or interpretative guidance must search external sources, including decisions concerning the Act, administrative decisions, and cases about similar State concession regimes.

These regulations contain several technical provisions and discretionary mechanisms that can produce unexpected outcomes for claimants, ratepayers and administrators. The following are concrete points that frequently cause compliance or advisory traps.

Indexation base and rounding rule

• The indexation mechanism in r 3(3) uses the CPI for the December quarter of 2023 as the fixed denominator in the multiplier formula for subsequent annual adjustments. That is an explicit base year choice. Practically, indexation for amounts described as "(indexed)" is applied each 1 July by multiplying the stated amount by: (CPI for December quarter of immediately preceding year) divided by (CPI for December quarter of 2023). The adjusted amount is rounded up to the nearest 10 cents. This is not a generic CPI adjustment against the immediately preceding year alone; it uses a fixed base of December 2023, which can produce slightly different movements than a rolling annual comparison unless applied carefully. Misapplication of the multiplier can result in incorrect entitlements.
• The floor in r 3(4) prevents a decline: if the indexed amount would be less than the amount paid or remitted in the immediately preceding financial year, the amount for the current year is the prior year amount. This creates a non-negative year-to-year adjustment but must be applied by administrators to avoid lowering payments in deflationary periods or during CPI adjustments that would otherwise reduce the nominal amount.

Timing risk for water-rates remission

• The "relevant date" for the water-rates remission is defined as either the date on which the person is billed with the rates or the date on which the rates are payable (r 5(5)). However, r 5(2) introduces a timing trap: if the ratepayer satisfies the conditions on the payable date but not the billing date, they must have been entitled to a remission for the preceding rating period to qualify. This can cause situations where a household becomes eligible in the interval between billing and payable dates and yet cannot obtain the remission unless the prior-year condition is satisfied. Practitioners and ratepayers should check billing cycles and the specific dates to confirm entitlement.

One-per-premises rule and rooming house/supported residential exceptions

• Regulation 7(1)(c) generally bars more than one eligible person obtaining the section 3(2) payment in respect of the same residential premises in a year. Regulation 7(3) narrows the prohibition for certain classes such as residents under residential park tenancy agreements, rooming house residents, and supported residential facility residents, but with a limitation: the subregulation does not apply unless the other eligible person is a resident in the same room as the relevant person. If multiple eligible people occupy a premises in different rooms that may still block multiple payments. The Minister’s discretionary power to split a payment (r 7(3aa)) is not automatic and must be sought and approved. Advisers must check whether occupants reside in the same room and whether the Minister has approved splits.

Switch for Solar exclusion duration complexity

• The Switch for Solar provisions in r 7(3a)-(3c) produce complex durations depending on circumstances. If a person enters the Switch for Solar program in the relevant financial year, they are ineligible for that year, and in addition are disqualified for:
  • the 10 financial years following the relevant financial year if the person received the payment for the relevant financial year despite not being eligible (r 7(3a)(b)(i)), or
  • the 9 financial years following the relevant financial year in any other case (r 7(3a)(b)(ii)).
• However, r 7(3b) protects persons who have already received payment for the relevant financial year from being required to return it. The practical effect is that timing of participation in Switch for Solar relative to the application, payment and year-end matters a great deal. Advisers must check whether the person had already been paid in that year to assess whether a 9- or 10-year exclusion applies, and must consider that the Minister may grant an exemption for exceptional circumstances under r 7(3c).

Ministerial notices and dynamic thresholds

• The low income earner threshold is set by the Minister via notice on the concessions website and can be revised during the financial year (r 3(1)). The effect is that the operative eligibility threshold can change mid-year, and the updated amount applies for the purposes of the definition. Practitioners must monitor the concessions website for the current threshold and for any mid-year revisions. Failure to rely on the current notice can produce incorrect advice.

ADI account requirement and payment mechanics

• Concession payments require provision of ADI account details for electronic funds transfer (r 7(1)(b)). Failure to supply correct ADI details delays or prevents payment. There is no alternative payment method set out in the regulations. Advisers should ensure clients can provide valid ADI details in the manner the Minister prescribes.

Means test for hardship undefined

• The regulations make remission of water rates, at the time of recovery, contingent upon the applicant satisfying the Minister by submitting to a means test determined by the Minister that they are suffering exceptional hardship (r 5(1)(c)). The content, criteria and evidentiary threshold for that means test are not specified in the regulations. That means uncertainty for applicants and scope for administrative variability. Advisers must obtain the Minister’s published means test or form requirements to understand the evidentiary standard.

Joint ownership proportionality and strata complications

• The pro rata remission for joint owners (r 5(3)) is keyed to each owner’s interest in the land. In strata or body corporate settings where occupants or owners hold complex interests or where the occupier is not the registered owner, applying the proportional remission can involve complex title and interest analysis under the relevant property law. Practitioners should confirm registered interests to ensure correct apportionment.

Dependency on external statutes and programmes

• Several eligibility routes depend on entitlement under Commonwealth statutes or participation in State programs. For example, whether a person is a "relevant asylum seeker" depends on Bridging Visa E categories under the Migration Regulations and receipt of SRSS support (r 3(1)). Policy changes at Commonwealth level or administrative moves affecting SRSS or Social Security categories may alter eligibility unexpectedly.

Rounding up to nearest multiple of 10 cents

• The indexation rounding rule requires amounts to be rounded up to the nearest multiple of 10 cents (r 3(3)). Rounding up, rather than standard rounding, affects small-dollar sums but must be applied consistently to indexed amounts to avoid underpayment.

Administrative publication risk

• Because the regulations rely on notices on the concessions website for operative thresholds and application forms (r 3(1); r 7(1)(a)), any failure in publication, unclear wording on the website, or changes without adequate communication can cause incorrect application of the scheme. Practitioners should archive or securely record the relevant notice when advising clients.

Summary of gotchas

• Verify the indexation base (Dec quarter 2023) and rounding rule.
• Check billing vs payable dates for water-rate remissions and the prior-year remission requirement.
• Be alert to the one-payment-per-premises rule and whether the Minister has power to split.
• Understand the multi-year Switch for Solar exclusion and protect clients who have already been paid.
• Obtain the Minister’s current means test and low income earner notices from the concessions website.
• Ensure valid ADI account details are provided.
• Expect administrative discretion and document obvious exceptional circumstances if seeking Ministerial exceptions.

Compliance with the regulations requires a mix of procedural steps, record-keeping, timing awareness and verification of cross-jurisdictional entitlements. The following is a practical compliance checklist and suggested administrative processes to assist claimants, advisers, and local authorities.

1. Confirm class of eligibility

• Check whether the person falls into any class in regulation 6: holder of a prescribed card (r 3(1) prescribed card list), holder of a Commonwealth Seniors Health Card, recipient of a prescribed payment listed in r 3(1), low income earner as determined by Ministerial notice (r 3(1) low income earner), relevant asylum seeker (r 3(1)), or eligible for specified South Australian support packages (r 6).
• Where eligibility depends on Commonwealth payment status (Social Security Act 1991 payments), obtain contemporaneous evidence of receipt or entitlement to the Commonwealth payment. This may include Centrelink statements or confirmation letters.

2. Verify residential occupancy in a prescribed capacity

• Establish that the claimant occupies the premises as their principal place of residence in one of the capacities listed in r 3(2): freehold proprietor, Crown lease, purchaser under instalment contract, occupier under an agreement without rent and with life tenure and rate liability, joint proprietor or body corporate shareholder for units, lessee/licensee under long lease (5+ years) where dwelling remains their property, occupant of approved aged person housing, spouse or domestic partner of a qualifying occupant, or beneficiary under an estate. Retain documents supporting that capacity: title records, lease or licence documentation, purchase agreements, estate documents, or body corporate evidence.

3. Application timing and formality

• If required (r 7(1)(a)), submit an application to the Minister in the manner and form determined by the Minister on or before 31 December of the financial year. If the applicant received a payment for the previous financial year in respect of the same premises, the pre-31 December application requirement does not apply (r 7(2)).
• Ensure the application is accompanied by all documents or information requested by the Minister. Save and time-stamp the application and compile an evidence bundle to show compliance with the Minister’s form and manner requirements.

4. Provide ADI account details for EFT

• Supply ADI account details (bank account details capable of receiving electronic funds transfer) as required by r 7(1)(b). Confirm that the account accepts electronic transfers and retain a copy of the supplied bank details and any confirmation of successful transfer.

5. Single-payment rule and co-resident strategy

• Determine whether more than one eligible person resides at the same residential premises. If so, check r 7(1)(c) and the exceptions in r 7(3) and r 7(3aa).
• If multiple eligible residents wish to receive a pro rata or split concession, request the Minister’s approval to split the payment under r 7(3aa). Prepare a short submission demonstrating why a split is appropriate, who the co-residents are, and proposed apportionment.

6. Switch for Solar considerations

• If the household intends to participate in the State Switch for Solar program, advise that entry into that program triggers a statutory disqualification for the concession payment (r 7(3a)) for the relevant year and a multi-year exclusion thereafter (9 or 10 years depending on circumstances). If the client has already received the payment for that financial year, they do not need to return it (r 7(3b)). Consider timing: if possible, advise clients to check concession timing before enrolling in Switch for Solar.
• If a client believes exceptional circumstances justify an exemption from the exclusion, prepare and submit an application to the Minister explaining the exceptional facts and why r 7(3c) should be invoked.

7. Water-rates remission procedures

• For water-rates remission under r 5:
  • Check whether the ratepayer holds a prescribed card or receives prescribed payments on the relevant date (as defined at r 5(5)) and occupies the land in a prescribed capacity at that date (r 5(1)(a)-(b)).
  • If claiming remission at the time of recovery, be prepared to submit to and satisfy the Minister’s means test for exceptional hardship (r 5(1)(c)). Obtain the current means test from the administering agency and assemble financial documentation (income, assets, liabilities, household composition).
  • If the claimant meets the conditions on the payable date but not the billing date, verify whether they had a remission in the preceding rating period; if not, the remission is unavailable under r 5(2). Plan applications around billing cycles.

8. Calculating remissions and payments

• Apply the 30 per cent remission under r 5(4) to the relevant rates, and then apply the prescribed minimum and maximum remission caps for that financial year (r 5(4)-(5)). Remember both caps are "(indexed)" and are subject to the indexation rule in r 3(3)-(4). Ensure indexation is calculated using the CPI multiplier formula with the December quarter 2023 base and rounded up to the nearest 10 cents.
• For the section 3(2) payment, apply the amount in r 8 ($255.60 indexed), applying indexation as required under r 3(3) from 1 July each year.

9. Documentation and record-keeping

• Maintain a file for each applicant containing the application, proof of identity, proof of concession card or Commonwealth payment receipt, proof of occupancy capacity (title or tenancy documents), ADI details supplied, communications with the Minister’s agency, and any decisions or notices.
• For local authorities applying remissions to rates accounts, maintain records of the date on which billing and payable amounts were determined, proof of eligibility checks, and the apportionment of remission among joint owners where relevant.

10. Check Ministerial notices and the concessions website

• Regularly consult the concessions website for ministerial notices specifying the low income earner amounts, revised amounts, application forms, means test details, and any temporary measures. The regulations explicitly make such notices part of the legal architecture (r 3(1) and r 7(1)(a)). Save copies of the relevant web notices and record the date they were accessed, because the operative threshold can change mid-year.

11. Handle appeals and review

• If an application is refused or the Minister exercises discretion unfavourably (for example, declines a split payment or finds the hardship test unmet), advise the client about administrative review and judicial review options. The regulations themselves do not specify review mechanisms; check the primary Act and relevant administrative appeals legislation for statutory review procedures and timeframes.

12. Co-ordinate with Commonwealth entitlements

• For claimants whose State eligibility depends on Commonwealth payment categories, co-ordinate timing of applications with Commonwealth payment status notices. Obtain Centrelink or Department of Human Services confirmations where possible to verify receipt of prescribed payments.

13. Seek ministerial clarifications where ambiguous

• Where rules are ambiguous or where local circumstances are unusual (complex tenure, strata ownership, recent change in payment status, transient asylum seeker status, or participation in Switch for Solar around payment dates), seek clarification from the administering agency. Where an exception is justifiable, prepare a focused submission invoking r 7(3c) or r 7(3aa) as applicable.

By following the steps above,confirm eligibility class, verify prescribed occupancy, apply in the Minister’s form before the deadline or rely on previous-year entitlement, supply bank details, be aware of the single-premises rule and Switch for Solar exclusions, meet means-test requirements for remissions, document all evidence and notices, and monitor the concessions website,applicants and advisers will satisfy the principal compliance mechanics in the regulations.