emergency services funding levy

Reviews of decisions made by the Treasurer and the Commissioner for State Taxation 

From 14 December 2017, SACAT will have a review jurisdiction under the Emergency Services Funding Act 1998 (SA). This will enable reviews of certain decisions made by the Treasurer and the Commissioner for State Taxation made under the Emergency Services Funding Act 1998 (SA).

Types of Decisions that can be reviewed by SACAT

SACAT can review the following decisions made under the Act:

  • A decision of the Treasurer regarding classification of a vehicle
  • A decision of the Treasurer in regards to an objection made to the Valuer-General attributing a land use for the purposes of the emergency services funding levy
  • A decision of the Commissioner of State Taxation regarding aggregation of non-contiguous land
  • A decision of the Commissioner of State Taxation regarding alteration of the assessment book

 

Applications of this kind will be handled by SACAT’s Administrative and Disciplinary Stream.

Time Limits

Generally, an application for review of a decision must be lodged:

  • Within 21 days from the date the decision was issued
  • Within 28 days from the date the Commissioner’s decision regarding aggregation of non-contiguous land was made
  • In special circumstances, the Tribunal may permit you to make an application after this time

 

Before applying to SACAT for a review of an Emergency Services Funding decision, you must:

  1. Have a copy of the decision which you want to challenge – you should include this with your application.
  2. Ensure you are ready to pay the required fee for making an application.

 

How to apply:

Click here to start an online application.  Please use the following as a guide on how to start your application.

If you have any further questions or you would like a staff member from SACAT to assist you to complete the application over the telephone please call SACAT on 1800 723 767 (and press menu option 3).

Attach a copy of the decision you are seeking to review:

You must upload a copy of the decision you are seeking to review when completing your on-line application, or you can email the decision to SACAT at sacat@sacat.sa.gov.au , or post the decision to SACAT at GPO Box 2361 Adelaide SA 5001. Please quote your tracking code or file number when sending any correspondence to SACAT.

Fees:

There is a filing fee applicable for this type of application. Payment can be made on-line by credit card at the time of completing the on-line form, or by using one of the other options outlined in the payment section of the on-line form.

Click here to see a list of current fees and information about payment methods and fee waiver options. 

Organisations that may be able to assist you:

·         Legal Services Commission - http://www.lsc.sa.gov.au/

·         Welfare Rights Centre - http://www.wrcsa.org.au/

 

Relevant legislation:

  • Emergency Services Funding Act 1998 (SA)