RevenueSA assesses the emergency services levy for shack site lessees in the following manner:
As a collective shack site
As individual lessees
Liability:
Each lessee is joint and severally liable for the emergency services levy liability.
Each lessee is joint and severally liable for the emergency services levy liability.
Notice of Emergency Services Levy Assessment issued to:
One notice is issued to the first person listed on the Certificate of Title.
A notice is issued to each lessee.
Payment arrangements:
The first person listed on the Certificate of Title is responsible for collecting the emergency services levy from the remaining lessees and making payment.
Each lessee is responsible for paying the emergency services levy.
Individual lessees are eligible for a emergency services levy concession* on their principal place of residence:
No
Yes
Contiguous land reduction:
One $50 fixed charge will apply to the entire site.
Each lessee will be subject to the $50 fixed charge.
*Information on concession eligibility can be found on the Concessions page.
One assessment method is used for all lessees per shack site – individual lessee assessment arrangements are not available.
Should shack site lessees wish to change the manner in which the emergency services levy for their shack site is assessed, they will need to raise this with the land owner/association in the first instance. Applications will only be accepted from the land owner/association and need to be made to RevData@sa.gov.au.