Emergency Services Funding (Remissions—Land) Regulations 2000 (SA)

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South Australia

Emergency Services Funding (Remissions—Land) Regulations 2000

under the Emergency Services Funding Act 1998

Part 1Preliminary1Short title

These regulations may be cited as the Emergency Services Funding (Remissions—Land) Regulations 2000.

4Interpretation

In these regulations, unless the contrary intention appears—

the Act means the Emergency Services Funding Act 1998;

commercial 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;

domestic 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;

the emergency services areas proclamation 2000 means the proclamation made by the Governor in June 2000 reconstituting the emergency services areas under the Act;

industrial 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;

levy means the levy under Part 3 Division 1 of the Act;

prescribed 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;

Regional area 1 means the part of the State reconstituted as the Regional area 1 emergency services area by the emergency services areas proclamation 2000;

Regional area 2 means the part of the State reconstituted as the Regional area 2 emergency services area by the emergency services areas proclamation 2000;

Regional area 3 means the part of the State reconstituted as the Regional area 3 emergency services area by the emergency services areas proclamation 2000;

Regional area 4 means the part of the State reconstituted as the Regional area 4 emergency services area by the emergency services areas proclamation 2000;

relevant financial year means the 2013/2014 financial year;

residential 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;

rural 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.

Part 2Remission of levy on commercial land5Remission of levy

The levy for the relevant financial year in respect of commercial 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 6.

6Amount of remission

The amount of the remission under regulation 5 is determined in accordance with the following formula:

Where—

A is the amount of the remission.

L1 is the amount of the component of the levy that is based on the value of the land.

PR is the prescribed rate.

Part 2ARemission of levy on industrial land6ARemission of levy

The levy for the relevant financial year in respect of industrial 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 6B.

6BAmount of remission

The amount of the remission under regulation 6A is determined in accordance with the following formula:

Where—

A is the amount of the remission.

L1 is the amount of the component of the levy that is based on the value of the land.

PR is the prescribed rate.

Part 3Remission of levy on residential landDivision 1Entitlement to and amount of remission
7Remission for tenants of Aboriginal Housing Authority

Where a person holds residential land from the Aboriginal Housing Authority 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 11.

7ARemission for tenants of public housing
  1. (1)

    Where 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 11.

  2. (2)

    However, subregulation (1) does not apply in relation to an owner who holds the land—

    1. (a)

      under a lease, licence or agreement to purchase under the Crown Lands Act 1929 or the National Parks and Wildlife Act 1972; or

    2. (b)

      under a residential tenancy agreement (within the meaning of the Residential Tenancies Act 1995).

8General remission

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 11.

9Further remission in respect of principal place of residence
  1. (1)

    Subject to this regulation, a person who is liable to pay a levy for the relevant financial year in respect of land comprising his or her principal place of residence is, if he or she meets the requirements of subregulation (2), entitled to a further remission of the levy in respect of that land.

  2. (2)

    Subject to this regulation, a person is only entitled to a further remission if he or she fell within one or more of the classes set out in Division 2 on the date of issue stated in the notice of the levy in respect of the land under section 16 of the Act or on the date stated in that notice by which the levy must be paid or at any time between those dates.

  3. (3)

    Subject to subregulation (4), where two 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 11 that is proportionate to his or her interest in the land.

  4. (4)

    Subject to subregulation (5), where a married couple or domestic partnership owns land solely, or jointly or as tenants in common with another person or persons, the two persons comprising the married couple or domestic partnership are entitled to a remission, or a proportionate part of a remission, under this regulation if—

    1. (a)

      the land is the principal place of residence of both of them; and

    2. (b)

      either one of them is entitled to a remission in respect of the land under this regulation.

  5. (5)

    If two people comprising a married couple or domestic partnership live together and—

    1. (a)

      one of them would be entitled to a remission as the holder of a current State Seniors Card issued by the State Government but is not entitled to a remission on any other ground; and

    2. (b)

      the other of them is not entitled to a remission on any ground and is working in paid employment at a rate that exceeds 20 hours per week,

neither of them is entitled to a remission under this regulation.

10Principal place of residence

Land comprises a person's principal place of residence for the purposes of regulation 9 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.

11Amount of remission
  1. (1)

    The amount of the remission under regulation 7 and regulation 7A is the whole of the levy.

  2. (2)

    The amount of the remission under regulation 8 is determined in accordance with the following formula:

Where—

A is the amount of the remission.

L1 is the amount of the component of the levy that is based on the value of the land.

PR is the prescribed rate.

  1. (3)

    The amount of the remission under regulation 9 is $46.

12Order in which remissions to be deducted

If a person is entitled to a remission under regulation 8 and regulation 9 in respect of the same land the remission under regulation 8 must be determined and deducted before the remission under regulation 9 is deducted.

Division 2Classes of persons entitled to remission under regulation 913Classes of persons entitled
  1. (1)

    To be entitled to a remission under regulation 9 a person must be—

    1. (a)

      the holder of a current Pensioner Concession Card issued by the Commonwealth Government; or

    2. (b)

      the holder of a current TPI Gold Repatriation Health Card issued by the Commonwealth Government; or

    3. (c)

      the holder of a current War Widows Gold Repatriation Health Card issued by the Commonwealth Government; or

    4. (d)

      the holder of a current Gold Repatriation Health Card (EDA) issued by the Commonwealth Government; or

    5. (da)

      the holder of a Low Income Health Care Card issued by the Commonwealth Government; or

    6. (e)

      in receipt of—

      1. (i)

        an Austudy payment; or

      2. (ii)

        a newstart allowance; or

      3. (iii)

        a parenting payment (partnered) additional rate; or

      4. (iv)

        a partner allowance; or

      5. (v)

        a sickness allowance; or

      6. (vi)

        a special benefit; or

      7. (vii)

        a widow allowance; or

      8. (viii)

        a youth allowance,

    under the Social Security Act 1991 of the Commonwealth; or

    1. (f)

      in receipt of an Abstudy payment from the Commonwealth Government; or

    2. (g)

      in receipt of payments under the Community Development Employment Project established by the Commonwealth Government; or

    3. (h)

      in receipt of payments under the New Enterprise Incentive Scheme established by the Commonwealth Government; or

    4. (i)

      in receipt of a pension as a war widow under legislation of the United Kingdom or New Zealand; or

    5. (j)

      the holder of a current State Concession Card issued by the administrative unit of the Public Service that is, under a Minister, responsible for the administration of the Family and Community Services Act 1972; or

    6. (k)

      the holder of a current State Seniors Card issued by the State Government.

  2. (2)

    For the purposes of subregulation (1)(j) and (k) the holder of a current State Concession Card or a State Seniors Card will be taken to include a person who has the qualifications to hold such a card and who has applied for the card but who has yet to be issued with the card.

Part 4Remission of levy on rural land14Remission of levy

The 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 15.

15Amount of remission
  1. (1)

    The amount of the remission under regulation 14 in respect of rural land situated in Regional area 4 is determined in accordance with the following formula:

Where—

A is the amount of the remission.

L1 is the amount of the component of the levy that is based on the value of the land.

PR is the prescribed rate.

  1. (2)

    The amount of the remission under regulation 14 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:

Where—

A is the amount of the remission.

L1 is the amount of the component of the levy that is based on the value of the land.

PR is the prescribed rate.

Part 5Remission of levy on land used for certain other purposes16Remission of levy
  1. (1)

    The levy for the relevant financial year in respect of land that is being used on the relevant day solely or predominantly for one or more of the purposes set out in the Schedule 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 17.

  2. (2)

    In subregulation (1)—

the relevant day has the same meaning as in section 8 of the Act.

17Amount of remission
  1. (1)

    If 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).

  2. (2)

    If the levy is comprised only of a component based on the value of the land, the amount of the remission is the amount of the remission determined under subregulation (3).

  3. (3)

    The amount of the remission under this subregulation is determined in accordance with the following formula:

Where—

A is the amount of the remission.

L1 is the amount of the component of the levy that is based on the value of the land.

L2 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.

PR is the prescribed rate.

  1. (4)

    If the levy is comprised only of a component that is a fixed charge, the amount of the remission is determined under subregulation (5).

  2. (5)

    The amount of the remission under this subregulation is $30.00 or the amount of the fixed charge whichever is the lesser.

Part 6Remission of levy on other land18Remission of levy

The 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 5 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 19.

19Amount of remission

The amount of the remission under regulation 18 is determined in accordance with the following formula:

Where—

A is the amount of the remission.

L1 is the amount of the component of the levy that is based on the value of the land.

PR is the prescribed rate.

Part 7Remission of levy in Regional area 220Remission of levy

The 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 21.

21Amount of the remission

The amount of the remission is the whole of the levy.

Part 8Remission of levy in Regional area 322General remission

The levy for the relevant financial year in respect of 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 24.

23Remission in respect of land of low value

The 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 24.

24Amount of the remission
  1. (1)

    The amount of the remission under regulation 22 is—

    1. (a)

      either—

      1. (i)

        one half of the component of the levy that is based on the value of the land; or

      2. (ii)

        the whole of that component but only if—

        1. (A)

          all 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

        2. (B)

          the 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 $20.00 or less; and

    2. (b)

      the whole of the component of the levy that is a fixed charge.

  2. (2)

    The amount of the remission under regulation 23 is the whole of the levy.

25Remissions under this Part and other Parts
  1. (1)

    If a person is entitled to a remission under regulation 22 where regulation 24(1)(a)(i) is applicable and under regulation 5, 8, 14, 16 (but only where regulation 17(3) applies) or 18 in respect of the same land, the amount of the remission under regulation 22 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 other regulation.

  2. (2)

    If a person is entitled to a remission under regulation 22 where regulation 24(1)(a)(i) is applicable and under regulation 9 in respect of the same land, the remission under regulation 22 must be determined and deducted before the remission under regulation 9 is deducted.

Part 9Miscellaneous26Remission for subsequent owners

A 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.

27Remission of levy in respect of tenants of public land
  1. (1)

    Where 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 28.

  2. (2)

    However, subregulation (1) does not apply in relation to an owner who holds the land—

    1. (a)

      under a lease, licence or agreement to purchase under the Crown Lands Act 1929, the National Parks and Wildlife Act 1972 or the Pastoral Land Management and Conservation Act 1989; or

    2. (b)

      for the purpose of providing one or more of the following utilities:

      1. (i)

        electricity;

      2. (ii)

        water;

      3. (iii)

        gas;

      4. (iv)

        telecommunications;

      5. (v)

        railways.

28Amount of remission

The amount of the remission under regulation 27 is—

  1. (a)

    the whole of the component of the levy that is a fixed charge; and

  2. (b)

    if 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 $20.00 or less—the whole of that component.

29Remission of levy in respect of certain private roads

If 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 30.

30Amount of remission

The amount of the remission under regulation 29 is the whole of the levy payable in respect of the land that is used as a private road.

Schedule—Land use for which levy remitted

 

Valuer General's Land Use Code

Valuer General's Description of Use

1700

Institutional Residential

1740

Orphan's Accommodation

1750

Religious Quarters—Monasteries

1760

retired and aged accommodation

1770

old folk's homes

1780

institutional residential accommodation n.E.C.

5300

Social welfare

5310

social services and welfare provision

5320

ymca and ywca facilities

5330

charitable organisations

5340

missions for aborigines

5390

social welfare n.E.C.

5600

Places of assembly

5610

churches, seminaries

5620

public halls

5661

girl guides

5662

boy scouts

5670

youth centres

5800

medical & health

5810

hospital

5811

private hospital

5812

community hospital

5820

mental hospital

5830

sanatoria, nursing homes, convalescent and rest homes and health centres

5860

mbha clinics

6970

cemeteries

6980

public conveniences

6990

public utilities n.E.C.

Legislative history

Notes

  • •

    Please 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.

  • •

    Earlier versions of these regulations (historical versions) are listed at the end of the legislative history.

  • •

    For further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or of regulations

    The Emergency Services Funding (Remissions—Land) Regulations 2000 were revoked by Sch 2 of the Emergency Services Funding (Remissions—Land) Regulations 2014 on 1.7.2014.

    Legislation revoked by principal regulations

    The Emergency Services Funding (Remissions—Land) Regulations 2000 revoked the following:

    Emergency Services Funding (Remissions) Regulations 1999

    Principal regulations and variations

    Year

    No

    Reference

    Commencement

    2000

    150

    Gazette 29.6.2000 p3500

    1.7.2000: r 2

    2001

    146

    Gazette 28.6.2001 p2473

    1.7.2001: r 2

    2002

    132

    Gazette 27.6.2002 p2735

    1.7.2002: r 2

    2002

    133

    Gazette 27.6.2002 p2737

    1.7.2002: r 2

    2003

    147

    Gazette 12.6.2003 p2500

    12.6.2003: r 2

    2003

    153

    Gazette 26.6.2003 p2820

    1.7.2003: r 2

    2004

    139

    Gazette 24.6.2004 p2315

    1.7.2004: r 2

    2005

    159

    Gazette 30.6.2005 p2274

    1.7.2005: r 2

    2005

    242

    Gazette 24.11.2005 p4016

    1.7.2006: r 2

    2006

    179

    Gazette 29.6.2006 p2133

    1.7.2006: r 2

    2007

    51

    Gazette 26.4.2007 p1410

    1.6.2007: r 2

    2007

    176

    Gazette 21.6.2007 p2710

1.7.2007: r 2

2008

165

Gazette 19.6.2008 p2387

1.7.2008: r 2

2009

196

Gazette 25.6.2009 p3041

1.7.2009: r 2

2010

11

Gazette 28.1.2010 p356

Pt 6 (r 8)—1.2.2010: r 2

2010

149

Gazette 17.6.2010 p3085

1.7.2010: r 2

2011

162

Gazette 23.6.2011 p2712

1.7.2011: r 2

2012

162

Gazette 21.6.2012 p2847

1.7.2012: r 2

2013

157

Gazette 14.6.2013 p2574

1.7.2013: r 2

Provisions varied

Entries that relate to provisions that have been deleted appear in italics.

Provision

How varied

Commencement

Pt 1

rr 2 and 3

omitted under the Legislation Revision and Publication Act 2002

1.7.2004

r 4

domestic partner

inserted by 51/2007 r 13(1)

1.6.2007

married couple

deleted by 51/2007 r 13(2)

1.6.2007

prescribed rate

inserted by 133/2002 r 3

1.7.2002

relevant financial year

inserted by 139/2004 r 4

1.7.2004

varied by 159/2005 r 4

1.7.2005

varied by 179/2006 r 4

1.7.2006

varied by 176/2007 r 4

1.7.2007

varied by 165/2008 r 4

1.7.2008

varied by 196/2009 r 4

1.7.2009

varied by 149/2010 r 4

1.7.2010

varied by 162/2011 r 4

1.7.2011

varied by 162/2012 r 4

1.7.2012

varied by 157/2013 r 4

1.7.2013

Pt 2

r 5

substituted by 146/2001 r 3

1.7.2001

varied by 133/2002 r 4

1.7.2002

varied by 153/2003 r 4

1.7.2003

varied by 139/2004 r 5

1.7.2004

r 6

varied by 146/2001 r 4

1.7.2001

substituted by 133/2002 r 5

1.7.2002

varied by 149/2010 r 5

1.7.2010

varied by 162/2011 r 5

1.7.2011

Pt 2A

inserted by 133/2002 r 6

1.7.2002

r 6A

varied by 153/2003 r 5

1.7.2003

varied by 139/2004 r 6

1.7.2004

r 6B

inserted by 139/2004 r 7

1.7.2004

varied by 159/2005 r 5

1.7.2005

varied by 179/2006 r 5

1.7.2006

varied by 196/2009 r 5

1.7.2009

varied by 149/2010 r 6

1.7.2010

varied by 162/2011 r 6

1.7.2011

Pt 3

r 7

varied by 146/2001 r 5

1.7.2001

varied by 133/2002 r 7

1.7.2002

varied by 153/2003 r 6

1.7.2003

varied by 139/2004 r 8

1.7.2004

r 7A

inserted by 132/2002 r 3

1.7.2002

r 7A(1)

varied by 153/2003 r 7

1.7.2003

varied by 139/2004 r 9

1.7.2004

r 8

substituted by 146/2001 r 6

1.7.2001

varied by 133/2002 r 8

1.7.2002

varied by 153/2003 r 8

1.7.2003

varied by 139/2004 r 10

1.7.2004

r 9

r 9(1)

varied by 146/2001 r 7

1.7.2001

varied by 133/2002 r 9

1.7.2002

varied by 153/2003 r 9

1.7.2003

varied by 139/2004 r 11

1.7.2004

r 9(4)

varied by 51/2007 r 14(1)

1.6.2007

r 9(5)

varied by 51/2007 r 14(2)

1.6.2007

varied by 149/2010 r 7

1.7.2010

r 11

r 11(1)

varied by 132/2002 r 4

1.7.2002

r 11(2)

varied by 146/2001 r 8

1.7.2001

substituted by 133/2002 r 10

1.7.2002

r 11(3)

varied by 149/2010 r 8

1.7.2010

varied by 162/2011 r 7

1.7.2011

varied by 162/2012 r 5

1.7.2012

r 13

r 13(1)

varied by 11/2010 r 8

1.2.2010

varied by 149/2010 r 9

1.7.2010

Pt 4

r 14

substituted by 146/2001 r 9

1.7.2001

varied by 133/2002 r 11

1.7.2002

varied by 153/2003 r 10

1.7.2003

varied by 139/2004 r 12

1.7.2004

r 15

varied by 146/2001 r 10

1.7.2001

substituted by 133/2002 r 12

1.7.2002

Pt 5

r 16

r 16(1)

substituted by 146/2001 r 11

1.7.2001

varied by 133/2002 r 13

1.7.2002

varied by 153/2003 r 11

1.7.2003

varied by 139/2004 r 13

1.7.2004

r 17

r 17(3)

varied by 146/2001 r 12

1.7.2001

substituted by 133/2002 r 14

1.7.2002

Pt 6

r 18

substituted by 146/2001 r 13

1.7.2001

varied by 133/2002 r 15

1.7.2002

varied by 153/2003 r 12

1.7.2003

varied by 139/2004 r 14

1.7.2004

r 19

varied by 146/2001 r 14

1.7.2001

substituted by 133/2002 r 16

1.7.2002

Pt 7

r 20

substituted by 146/2001 r 15

1.7.2001

varied by 133/2002 r 17

1.7.2002

varied by 153/2003 r 13

1.7.2003

varied by 139/2004 r 15

1.7.2004

Pt 8

r 22

substituted by 146/2001 r 16

1.7.2001

varied by 133/2002 r 18

1.7.2002

varied by 153/2003 r 14

1.7.2003

varied by 139/2004 r 16

1.7.2004

r 23

substituted by 146/2001 r 16

1.7.2001

varied by 133/2002 r 19

1.7.2002

varied by 153/2003 r 15

1.7.2003

varied by 139/2004 r 17

1.7.2004

Pt 9

r 27

inserted by 132/2002 r 5

1.7.2002

r 27(1)

varied by 153/2003 r 16

1.7.2003

varied by 139/2004 r 18

1.7.2004

 r 28

inserted by 132/2002 r 5

1.7.2002

r 29 and 30

inserted by 242/2005 r 4

1.7.2006

Sch heading

substituted by 147/2003 Sch 1

12.6.2003

Historical versions

1.7.2004

1.7.2005

1.7.2006

1.6.2007

1.7.2007

1.7.2008

1.7.2009

1.2.2010

1.7.2010

1.7.2011

1.7.2012

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