From the 2023-24 financial year, owners of privately leased shack sites can request for individual emergency services levy assessments to be issued to lessees. If requested all lessees will receive a separate assessment.
To request individual assessments, the shack site land owner/association will need to put a request in writing for the whole shack site group. Requests for part of a group, or a request from an individual lessee, will not be considered.
RevenueSA assesses the emergency services levy for shack site lessees in the following manner:
As a collective shack site
As individual lessees (individual assessments requested and approved)
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 titled owner or in the case of a moiety title, the first person listed on the Certificate of Title.
A notice is issued to each lessee.
Payment arrangements:
The titled owner, or in the case of a moiety titled, 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 group – 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 for the whole shack site group and need to be made to RevData@sa.gov.au.