Emergency Services Funding (Remissions—Land) Regulations 2014 (SA)

South Australia

Emergency Services Funding (Remissions—Land) Regulations 2014

under the Emergency Services Funding Act 1998

Part 1Preliminary1Short title

These regulations may be cited as the Emergency Services Funding (Remissions—Land) Regulations 2014.

3Interpretation

In these regulations—

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;

eligible residential park means a residential park set out in Schedule 3;

emergency services areas proclamation 2000 means the proclamation made by the Governor reconstituting the emergency services areas under the Act (Gazette 29.06.2000 p3413);

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 2024/2025 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 residential land5Remission for tenants of public housing

1. (1)

   If a person holds residential land from the Crown and is the owner of the land for the purposes of the Act by virtue of paragraph (e) of the definition of owner in section 3(1) of the Act, the levy in respect of that land for the relevant financial year is remitted for the benefit of that person to the extent set out in regulation 7.

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 under the Crown Land Management Act 2009 or the National Parks and Wildlife Act 1972; or

   2. (b)

      under an agreement to purchase under the Crown Lands Act 1929 (repealed); or

   3. (c)

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

5AGeneral remission

1. (1)

   Subject to subregulation (2), the levy for the relevant financial year in respect of residential land is remitted for the benefit of all persons who are liable to pay the levy in respect of that land to the extent set out in regulation 7.

2. (2)

   If a person is entitled to a remission in respect of land under regulation 6, 8A or 10A, the person is not entitled to a remission in respect of the same land under subregulation (1).

3. (3)

   If 2 or more persons own land jointly or as tenants in common and 1 or more of them is entitled to a remission under regulation 6, the persons who are not entitled to the remission under regulation 6 are entitled to a remission under subregulation (1) proportionate to their interest in the land.

6Remissions for concession holders

1. (1)

   If—

   1. (a)

      a person holds residential land; and

   2. (b)

      the land comprises his or her principal place of residence; and

   3. (c)

      he or she falls within 1 or more of the classes set out in subregulation (5)—

      1. (i)

         on the date of issue stated in the notice of levy in respect of the land under section 16 of the Act; or

      2. (ii)

         on the date by which the levy must be paid stated in the notice of levy in respect of the land under section 16 of the Act; or

      3. (iii)

         at any time between the dates referred to in subparagraphs (i) and (ii),

the levy in respect of that land for the relevant financial year is remitted for the benefit of that person to the extent set out in regulation 7(2).

1. (2)

   Subject to this regulation, a person entitled to a remission under subregulation (1) is entitled to a further remission of the levy in respect of that land to the extent set out in regulation 7(3).

2. (3)

   Subject to subregulation (4), if 2 or more persons own land jointly or as tenants in common, each of them who is entitled to a remission under this regulation in respect of the land is entitled to a part of the remission set out in regulation 7 that is proportionate to his or her interest in the land.

3. (4)

   If a married couple or domestic partnership owns land solely, or jointly or as tenants in common with another person or persons, the 2 persons comprising the married couple or domestic partnership are entitled to a remission, or a proportionate part of a remission, under this regulation if—

   1. (a)

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

   2. (b)

      either 1 of them is entitled to a remission in respect of the land under this regulation.

4. (5)

   To be entitled to a remission under this regulation, 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. (e)

      the holder of a current Gold Repatriation Health Card issued by the Commonwealth Government to a person with 80 or more overall impairment points under the Military Rehabilitation and Compensation Act 2004 of the Commonwealth; or

   6. (f)

      the holder of a current Commonwealth Seniors Health Card issued by the Commonwealth Government; or

   7. (g)

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

   8. (h)

      in receipt of—

      1. (i)

         an Austudy payment; or

      2. (ii)

         a jobseeker payment; or

      3. (iii)

         a parenting payment; or

      4. (vi)

         a special benefit; or

      5. (viii)

         a youth allowance,

   under the Social Security Act 1991 of the Commonwealth; or

   1. (i)

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

   2. (j)

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

   3. (k)

      in receipt of payments under the Self‑Employment Allowance established by the Commonwealth Government; or

   4. (l)

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

   5. (n)

      in receipt of farm household allowance payments under the Farm Household Support Act 2014 of the Commonwealth.

5. (6)

   In this regulation, land comprises a person's principal place of residence if the Minister is satisfied that it comprised the person's principal place of residence on 1 July of the financial year to which the levy relates.

7Amount of remission

1. (1)

   The amount of the remission under regulation 5 is the whole of the levy.

2. (1a)

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

3. (2)

   The amount of the remission under regulation 6(1) 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 6(2) is $46.

8Order in which remissions to be deducted

If a person is entitled to a remission under regulation 6(1) and (2) in respect of the same land, the remission under regulation 6(1) must be determined and deducted before the remission under regulation 6(2) is deducted.

Part 2ARemission of levy for eligible residential parks8ARemission of levy

The levy for the relevant financial year in respect of land constituting an eligible residential park is remitted for the benefit of all persons who are liable to pay the levy in respect of that land to the extent set out in regulation 8B.

8BAmount of remission

The amount of the remission under regulation 8A 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

RF is the remissions factor being—

1. (a)

   if the land is residential land—0.000196; or

2. (b)

   if the land is commercial land—0.000726; or

3. (c)

   if the land is rural land situated in Regional area 1, Regional area 2 or Regional area 3—0.000071; or

4. (d)

   if the land is rural land situated in Regional area 4—0.000196.

Part 2BRemission of levy on rural land8CRemission of levy

1. (1)

   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 8D.

2. (2)

   If a person is entitled to a remission in respect of land under regulation 8A, the person is not entitled to a remission in respect of the same land under this regulation.

8DAmount of remission

1. (1)

   The amount of the remission under regulation 8C in respect of rural land situated in Regional area 4 is determined in accordance with the following formula:

2. (2)

   The amount of the remission under regulation 8C in respect of rural land situated in Regional area 1, Regional area 2 or Regional area 3 is determined in accordance with the following formula:

Part 3Remission of levy on land used for certain other purposes9Remission 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 1 or more of the purposes set out in Schedule 1 is remitted for the benefit of all persons who are liable to pay the levy in respect of that land to the extent set out in regulation 10.

2. (1a)

   If a person is entitled to a remission in respect of land under regulation 10A(3), the person is not entitled to a remission in respect of the same land under this regulation.

3. (2)

   In subregulation (1)—

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

10Amount 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 determined under subregulation (3).

3. (3)

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

4. (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).

5. (5)

   The amount of the remission under this subregulation is $30 or the amount of the fixed charge, whichever is the lesser.

10ARemission of levy – certain land uses

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 the purpose set out in item 1 of Schedule 2 is remitted for the benefit of all persons who are liable to pay the levy in respect of that land to the extent set out in regulation 10B(1).

2. (2)

   The levy for the relevant financial year in respect of land that is being used on the relevant day solely or predominantly for 1 or more of the purposes set out in items 2 and 3 of Schedule 2 is remitted for the benefit of all persons who are liable to pay the levy in respect of that land to the extent set out in regulation 10B(2).

3. (3)

   If land constituting an eligible residential park is being used on the relevant day solely or predominantly for 1 or more of the purposes set out in Schedule 1, the levy in respect of that land for the relevant financial year is remitted for the benefit of all persons who are liable to pay the levy in respect of that land to the extent set out in regulation 10B(1).

4. (4)

   In this regulation—

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

10BAmount of remission – certain land uses

1. (1)

   The amount of the remission under regulation 10A(1) and (3) is—

   1. (a)

      if the levy is comprised only of a component that is a fixed charge—$30 or the amount of the fixed charge, whichever is the lesser; or

   2. (b)

      if the levy is comprised only of a component based on the value of the land—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; or

   1. (c)

      if the levy includes a component based on the value of the land and a component that is a fixed charge—the aggregate of the amounts of the remissions determined under paragraphs (a) and (b).

2. (2)

   The amount of the remission under regulation 10A(2) is determined in accordance with the following formula:

Part 3ARemission of levy on other land10CRemission 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 3 is remitted for the benefit of all persons who are liable to pay the levy in respect of that land to the extent set out in regulation 10D.

10DAmount of remission

The amount of the remission under regulation 10C is determined in accordance with the following formula:

Part 4Remission of levy in Regional area 211Remission 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 12.

12Amount of the remission

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

Part 5Remission of levy in Regional area 313Remission of levy

1. (1)

   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 14.

2. (2)

   The levy for the relevant financial year in respect of all other land situated in Regional area 3 is remitted by this Part for the benefit of all persons who are liable to pay the levy to the extent set out in regulation 14.

14Amount of remission

1. (1)

   The amount of the remission under regulation 13(1) in respect of land situated in Regional area 3 that has a capital value for the purposes of section 6(3) of the Act of $1 000 or less is the whole of the levy.

2. (2)

   The amount of the remission under regulation 13(2) in respect of all other land situated in Regional area 3 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 or less; and

   2. (b)

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

15Remissions under this Part and other Parts

1. (1)

   If a person is entitled to a remission under regulation 13(2) where regulation 14(2)(a)(i) is applicable and under a designated regulation in respect of the same land, the amount of the remission under regulation 13(2) is one-half of the component of the levy based on the value of the land after that component has been reduced by the remission under the designated regulation.

2. (2)

   If a person is entitled to a remission under regulation 13(2) where regulation 14(2)(a)(i) is applicable and under a designated regulation in respect of the same land, the remission under regulation 13(2) must be determined and deducted before the remission under the designated regulation is deducted.

3. (3)

   In subregulation (1)—

designated regulation means—

1. (a)

   regulation 9 but only where regulation 10(3) applies; or

2. (b)

   regulation 10A, but only where regulation 10B(1)(b) or (2) applies; or

3. (c)

   regulations 3A, 3C, 5A, 6(1), 8C or 10C.

1. (4)

   In subregulation (2)—

designated regulation means—

1. (a)

   regulation 6(2) or 8A; or

2. (b)

   regulation 10A but only where regulation 10B(1)(a) applies.

Part 6Miscellaneous16Remission 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.

17Remission of levy in respect of tenants of public land

1. (1)

   If a person holds land from the Crown that is not residential land and is the owner of that land for the purposes of the Act by virtue of paragraph (e) of the definition of owner in section 3(1) of the Act, the levy for the relevant financial year in respect of that land is remitted for the benefit of that person to the extent set out in regulation 18.

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 under the Crown Land Management Act 2009, the National Parks and Wildlife Act 1972 or the Pastoral Land Management and Conservation Act 1989; or

   2. (b)

      under an agreement to purchase under the Crown Lands Act 1929 (repealed); or

   3. (c)

      for the purpose of providing 1 or more of the following utilities:

      1. (i)

         electricity;

      2. (ii)

         water;

      3. (iii)

         gas;

      4. (iv)

         telecommunications;

      5. (v)

         railways.

18Amount of remission

The amount of the remission under regulation 17 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 or less—the whole of that component.

19Remission 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 20.

20Amount of remission

The amount of the remission under regulation 19 is the whole of the levy payable in respect of the land that is used as a private road.

Schedule 1—Land use for which levy remitted under regulation 9

 

Valuer General's Land Use Code	Valuer General's description of use
1700	Institutional residential
1740	Orphan's accommodation
1750	Religious quarters—monasteries
1770	Supported Residential Care
1780	Institutional residential accommodation NEC
5300	Social welfare
5310	Social services and welfare provision
5320	YMCA and YWCA facilities
5330	Charitable organisations
5340	Aboriginal Community
5390	Social welfare NEC
5600	Places of assembly
5610	Churches, seminaries
5620	Public halls
5661	Girl guides
5662	Boy scouts
5670	Youth centres
5800	Medical and 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 NEC

Schedule 2—Land use for which levy remitted under regulation 10A(1) and (2)

 

Valuer General's Land Use Code	Valuer General's description of use
1	1760	Retired and aged accommodation
2	1765	Independent living unit
3	1766	Independent living unit B

Schedule 3—Eligible residential parks

Elizabeth Village, Penfield

Hillier Residential Park, Hillier

Lakeside Goolwa, Goolwa North

The Palms Residential Park, Waterloo Corner

Rosetta Village, Victor Harbor

Sea Change Village, Goolwa

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 revoked by principal regulations

  The Emergency Services Funding (Remissions—Land) Regulations 2014 revoked the following:

  Emergency Services Funding (Remissions—Land) Regulations 2000

  Principal regulations and variations

  New entries appear in bold.

  Year	No	Reference	Commencement
  2014	192	Gazette 26.6.2014 p3059	1.7.2014: r 2
  2015	172	Gazette 18.6.2015 p2872	1.7.2015: r 2
  2016	167	Gazette 23.6.2016 p2476	1.7.2016: r 2
  2017	195	Gazette 27.6.2017 p2642	1.7.2017: r 2
  2018	173	Gazette 28.6.2018 p2631	1.7.2018: r 2
  2019	162	Gazette 20.6.2019 p2215	1.7.2019: r 2
  2020	219	Gazette 25.6.2020 p3509	1.7.2020: r 2
  2021	86	Gazette 24.6.2021 p2282	1.7.2021: r 2
  2022	50	Gazette 30.6.2022 p1991	1.7.2022: r 2
  2023	61	Gazette 29.6.2023 p2069	1.7.2023: r 2
  2024	63	Gazette 27.6.2024 p1962	1.7.2024: r 2

  Provisions varied

  New entries appear in bold.

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

  Provision	How varied	Commencement
  Pt 1
  r 2	omitted under Legislation Revision and Publication Act 2002	1.7.2015
  r 3
  commercial land	inserted by 167/2016 r 4(1)	1.7.2016
  eligible residential park	inserted by 167/2016 r 4(2)	1.7.2016
  industrial land	inserted by 167/2016 r 4(3)	1.7.2016
  Regional area 1	inserted by 167/2016 r 4(4)	1.7.2016
  Regional area 4	inserted by 167/2016 r 4(5)	1.7.2016
  relevant financial year	varied by 172/2015 r 4	1.7.2015
  varied by 167/2016 r 4(6)	1.7.2016
  varied by 195/2017 r 4	1.7.2017
  varied by 173/2018 r 4	1.7.2018
  varied by 162/2019 r 4	1.7.2019
  varied by 219/2020 r 4	1.7.2020
  varied by 86/2021 r 4	1.7.2021
  amended by 50/2022 r 3	1.7.2022
  amended by 61/2023 r 3	1.7.2023
  amended by 63/2024 r 3	1.7.2024
  rural land	inserted by 167/2016 r 4(7)	1.7.2016
  Pt 1A before deletion by 50/2022	inserted by 173/2018 r 5	1.7.2018
  r 3B	varied by 162/2019 r 5	1.7.2019
  varied by 219/2020 r 5	1.7.2020
  varied by 86/2021 r 5	1.7.2021
  Pt 1A	deleted by 50/2022 r 4	1.7.2022
  Pt 1B before deletion by 50/2022	inserted by 173/2018 r 5	1.7.2018
  r 3D	varied by 162/2019 r 6	1.7.2019
  varied by 219/2020 r 6	1.7.2020
  varied by 86/2021 r 6	1.7.2021
  Pt 1B	deleted by 50/2022 r 4	1.7.2022
  Pt 2
  r 4	deleted by 219/2020 r 7	1.7.2020
  r 5A	inserted by 173/2018 r 6	1.7.2018
  r 6
  r 6(5)	varied by 167/2016 r 5	1.7.2016
  (m) deleted by 195/2017 r 5	1.7.2017
  varied by 219/2020 r 8	1.7.2020
  (h)(iv) deleted by 63/2024 r 4(1)	1.7.2024
  (h)(v) deleted by 63/2024 r 4(1)	1.7.2024
  (h)(vii) deleted by 63/2024 r 4(2)	1.7.2024
  amended by 63/2024 r 4(3), (4)	1.7.2024
  r 7
  r 7(1)	varied by 219/2020 r 9(1)	1.7.2020
  r 7(1a)	inserted by 173/2018 r 7	1.7.2018
  varied by 162/2019 r 7	1.7.2019
  varied by 219/2020 r 9(2)	1.7.2020
  varied by 86/2021 r 7(1)	1.7.2021
  amended by 50/2022 r 5(1)	1.7.2022
  amended by 61/2023 r 4(1)	1.7.2023
  amended by 63/2024 r 5(1)	1.7.2024
  r 7(2)	varied by 86/2021 r 7(2)	1.7.2021
  amended by 50/2022 r 5(2)	1.7.2022
  amended by 61/2023 r 4(2)	1.7.2023
  amended by 63/2024 r 5(2)	1.7.2024
  Pt 2A	inserted by 167/2016 r 6	1.7.2016
  r 8B
  RF	varied by 86/2021 r 8	1.7.2021
  amended by 50/2022 r 6	1.7.2022
  amended by 61/2023 r 5	1.7.2023
  amended by 63/2024 r 6	1.7.2024
  Pt 2B	inserted by 173/2018 r 8	1.7.2018
  r 8D
  r 8D(1)	varied by 162/2019 r 8(1)	1.7.2019
  varied by 219/2020 r 10(1)	1.7.2020
  varied by 86/2021 r 9(1)	1.7.2021
  amended by 50/2022 r 7(1)	1.7.2022
  amended by 61/2023 r 6(1)	1.7.2023
  amended by 63/2024 r 7(1)	1.7.2024
  r 8D(2)	varied by 162/2019 r 8(2)	1.7.2019
  varied by 219/2020 r 10(2)	1.7.2020
  varied by 86/2021 r 9(2)	1.7.2021
  amended by 50/2022 r 7(2)	1.7.2022
  amended by 61/2023 r 6(2)	1.7.2023
  amended by 63/2024 r 7(2)	1.7.2024
  Pt 3
  r 9
  r 9(1a)	inserted by 173/2018 r 9	1.7.2018
  r 10
  r 10(2)	varied by 86/2021 r 10(1)	1.7.2021
  r 10(3)	substituted by 173/2018 r 10	1.7.2018
  varied by 162/2019 r 9	1.7.2019
  varied by 219/2020 r 11	1.7.2020
  varied by 86/2021 r 10(2)	1.7.2021
  amended by 50/2022 r 8	1.7.2022
  amended by 61/2023 r 7	1.7.2023
  amended by 63/2024 r 8	1.7.2024
  r 10A	inserted by 167/2016 r 7	1.7.2016
  r 10A(3)	varied by 173/2018 r 11	1.7.2018
  r10B	inserted by 167/2016 r 7	1.7.2016
  r 10B(1)	substituted by 173/2018 r 12(1)	1.7.2018
  varied by 86/2021 r 11(1)	1.7.2021
  amended by 50/2022 r 9(1)	1.7.2022
  amended by 61/2023 r 8(1)	1.7.2023
  amended by 63/2024 r 9(1)	1.7.2024
  r 10B(2)	varied by 86/2021 r 11(2)	1.7.2021
  amended by 50/2022 r 9(2)	1.7.2022
  amended by 61/2023 r 8(2)	1.7.2023
  amended by 63/2024 r 9(2)	1.7.2024
  r 10B(3)	deleted by 173/2018 r 12(2)	1.7.2018
  Pt 3A	inserted by 173/2018 r 13	1.7.2018
  r 10D	varied by 162/2019 r 10	1.7.2019
  varied by 219/2020 r 12	1.7.2020
  varied by 86/2021 r 12	1.7.2021
  amended by 50/2022 r 10	1.7.2022
  amended by 61/2023 r 9	1.7.2023
  amended by 63/2024 r 10	1.7.2024
  Pt 5
  r 15
  r 15(1)	varied by 173/2018 r 14(1), (2)	1.7.2018
  r 15(2)	varied by 173/2018 r 14(3), (4)	1.7.2018
  r 15(3) and (4)	inserted by 173/2018 r 14(5)	1.7.2018
  Sch 1	heading varied by 167/2016 r 8	1.7.2016
  varied by 173/2018 r 15	1.7.2018
  varied by 86/2021 r 13(1), (2)	1.7.2021
  Sch 2	omitted under Legislation Revision and Publication Act 2002	1.7.2015
  inserted by 167/2016 r 9	1.7.2016
  Sch 3	inserted by 167/2016 r 9	1.7.2016

  Historical versions

  1.7.2015

  1.7.2016

  1.7.2017

  1.7.2018

  1.7.2019

  1.7.2020

  1.7.2021

  1.7.2022

  1.7.2023