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.


Person B owns four separate farming properties (each having an individual assessment number), managed as a single unit for that purpose.

Two properties are adjoining, another is 8 kms north on the other side of Person C's farm, while another is 30 kms south (separated by many other farms).

All of Person B's properties are within the same council area. Normally a $50 Fixed Charge would apply to each property.

In this example, as these properties form a single farming enterprise, only one $50 Fixed Charge applies, reducing the emergency services levy of Person B by $150. A variable charge still applies to each property in this single farming enterprise.

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 financial 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).

Send your completed form and required evidence to:


Commissioner of State Taxation
GPO Box 1647

Further information about single farming enterprise 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.

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