Emergency Services Levy (Fixed Property)
Circular No. 268
Summary of changes for 2006/2007
EMERGENCY SERVICES FUNDING ACT 1998
(Fixed Property Component)
The Government has established rates for the fixed property component of the Emergency Services Levy and in order to implement these rates, the necessary regulations under the Emergency Services Funding Act 1998 (the “Act”) have been brought into force. This circular outlines these rates, which are effective from 1 July 2006.
1. Levy Rates for Fixed Property
The Prescribed Levy Rate for the 2006/2007 financial year has changed from 0.001160 to 0.001189. This affects the determination of the remission contributed by the Government to the Community Emergency Services Fund.
Effective Levy Rates for 2006/2007 will remain the same, except for the rate applied to Industrial Land. The Land Use Factor has also changed for Industrial Land from 1.508 in 2005/2006 to 1.500 in 2006/2007 and the Effective Levy Rate will increase from 0.001160 to 0.001166. The net result of these changes is that it delivers, as close as is possible, the same effective rate for Industrial Land to that applied for the 2005/2006 financial year.
Appendix 1 provides details of all the formulae and factors for the 2006/2007 financial year.
2. Application Fee for a Certificate of ESL Payable
Effective from 1 July 2006, the ESL Certificate fee under section 14 of the Act has increased from $10.70 to $11.10.
Further information can be obtained by contacting the Emergency Services Levy Helpline on 1300 366 150 between 8.30am and 5.00pm Monday to Friday, or by any of the means listed below.
Further Information
Further information regarding these amendments may be obtained from RevenueSA.
Website
Facsimile
(08) 8207 2100
Postal
Emergency Services Levy
RevenueSA
GPO Box 1647
ADELAIDE SA 5001
Telephone
1300 366 150
COMMISSIONER OF STATE TAXATION
