RevenueSA has issued Revenue Ruling ESL001.
In the 2014-15 SA Budget, the SA Government removed the fixed property Emergency Services Levy (ESL) remission (better known as the “General Remission”) on all properties except principal places of residence owned by eligible pensioners and concession card holders.
The Ruling advises that the General Remission has been reinstated for all properties coded as Retired and Aged Accommodation or Independent Living Units, and all properties within the ownerships of the recognised and regulated residential parks.
RevenueSA said Notice of Assessments, taking into consideration the General Remission, will be issued “shortly” to affected ownership. It said the existing monthly instalment payment arrangements will be available to those owners who choose to request it.
The Revenue Ruling took effect on 23 December 2014.
[LTN 1, 5/1/15]