Emergency Services Funding Act 1998

Subject to this Division, an emergency services levy may be assessed by the

The levy may be assessed against—

any piece or section of land subject to separate ownership or occupation; or

any aggregation of contiguous land subject to the same ownership or occupation; or

any aggregation of land pursuant to subsection (2a).

Where two or more pieces or sections of land or aggregations of contiguous land are not contiguous they may be aggregated for the purposes of subsection (2)(c) if—

the owner or occupier of all of the land concerned is the same person;

all of the land is used to carry on the business of primary production and is managed as a single unit for that purpose; and

all of the land is either situated in the area of the same council under the Local

Where land that is subject to separate assessment in accordance with subsection (2) is situated partly in one emergency services area and partly in another, the levy may be separately assessed against the parts of the land situated in different areas.

Where different parts of land that is subject to separate assessment in accordance with subsection (2) are used for different purposes referred to in section 8, the levy may be separately assessed against each of those parts.

Where land is divided by a strata plan under the Strata

the levy will be assessed against the units but not against the common property; but

the equitable interest in the common property that attaches to each unit will be regarded, for the purpose of valuation, as part of the unit.

Where land is divided by a primary, secondary or tertiary plan of community division under the Community

in the case of the division of land by a primary plan—the levy will be assessed against the primary lots that are not divided by a secondary plan and against the development lot or lots (if any);

in the case of the division of land by a secondary plan—the levy will be assessed against the secondary lots that are not divided by a tertiary plan and against the development lot or lots (if any);

in the case of the division of land by a tertiary plan—the levy will be assessed against the tertiary lots and the development lot or lots (if any).

Where land is divided by a primary, secondary or tertiary plan of community division under the Community

in the case of the division of land by a primary plan—where the use of the common property or part of it is, in the opinion of the

in the case of the division of land by a secondary plan—where the use of the common property or part of it is, in the opinion of the

in the case of the division of land by a tertiary plan—where the use of the common property or part of it is, in the opinion of the

Where land is divided by a primary, secondary or tertiary plan of community division under the Community

If a valuation of land subject to separate assessment under this Act has not been made or adopted by the Valuer-General under the

Residential land held from the South Australian Housing Trust under a lease, licence or agreement to purchase is exempt from the imposition of a levy under this Division.