Primary production land, recognised as a Single Farming Enterprise (SFE) is eligible for a reduction of the fixed component of the emergency services levy.
The Fixed Charge ($50) will apply to only one of the properties constituting a Single Farming Enterprise. A variable charge still applies to each individual property in the Single Farming Enterprise.
What is a Single Farming Enterprise?
A single farming enterprise consists of properties where:
- the owner or occupier of all the land concerned is the same;
- 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 contained in the same or adjoining council area.
* Land marked as RU (Rural) on a Notice has been determined by the Valuer-General as land used for primary production.
The land may be adjoining (contiguous) or separated by other land.
Where a single farming enterprise includes land other than that owned by the applicant, but which is occupied by all participants in the business, then details of this land and its owner should be included in the application. For instance, land that is owned by a son but is part of a Single Farming Enterprise run by a father, mother and son, should be included in the application. This also includes land that is leased from another party.
How do I apply?
Applications for a single farming enterprise reduction must be in writing. To be considered for the current financial year applications must be received by 31 March within that fnancial year (for example, to be considered for the 2020-21 financial year the application must be made by 31 March 2021).
To apply you need to complete an Emergency Services Levy Contiguous Land/Single Farming Enterprise Application. (PDF 75KB)
Further information about Single Farming Enterprises can be obtained from our Information Sheet. (PDF 61KB)
If I buy more land, can I include this in my single farming enterprise?
Each year's levy is based on the property ownership as at 1 July. Any land purchased after this date can be included next year. Please advise RevenueSA in writing should your circumstances change in relation to your single farming enterprise.
When contacting us please provide your ownership number or assessment number. You can find these numbers on your Emergency Services Levy notice.
|phone||(08) 8226 3750, select option 1|
|fax||(08) 8207 2100|
|post||GPO Box 1647, Adelaide SA 5001|
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).