Emergency Services Levy Circulars (for historical information only)

A new publication system was introduced on 1 July 2009 as a method of publishing and disseminating decisions on the interpretation of legislation administered by RevenueSA (Revenue Rulings) and of changes in administrative practices or taxation laws (Information Circulars). Please see Information Circulars and Revenue Rulings for current publications.


The Circulars below are available for historical information only. A review has been undertaken on their content and current information has been reissued in Revenue Ruling (RR) or Information Circular (IC) format, or is available on the emergency services levy page on the RevenueSA Internet site.

A link has been provided below where the Circular's content has been replaced by, or is contained in, a current revenue publication.

NumberTitle
Date Issued
Circular 315SUMMARY OF CHANGES FOR 2009/201030/6/2009
Circular 314SUMMARY OF CHANGES FOR EMERGENCY SERVICES FUNDING ACT 1998 (Fixed Property Component)29/6/2009
Circular 308STATUTES AMENDMENT AND REPEAL (TAXATION ADMINISTRATION) ACT 200827/12/2009
Circular 294SUMMARY OF CHANGES FOR 2008/2009 30/6/2008
Circular 283SUMMARY OF CHANGES FOR 2007/20088/8/2007
Circular 282 DOMESTIC PARTNERS11/7/2007
Circular 268SUMMARY OF CHANGES FOR 2006/200730/6/2006
Circular 258SUMMARY OF CHANGES FOR 2005/20067/7/2005
Circular 248SUMMARY OF CHANGES FOR 2004/20051/7/2004
Circular 240SUMMARY OF CHANGES FOR 2003/200421/7/2003
Circular 229SUMMARY OF CHANGES FOR 2002/2003 23/7/2002
ESL Circular 6SUMMARY OF CHANGES FOR 2001/200220/7/2001
ESL Circular 5SUMMARY OF CHANGES FOR 2000/200130/6/2000
ESL Circular 4A GUIDE TO LEGISLATION15/11/1999
ESL Circular 3EMERGENCY SERVICES LEVY FUNDING ACT 1998 (FIXED PROPERTY COMPONENT)15/9/1999
ESL Circular 2EMERGENCY SERVICES LEVY FUNDING ACT 1998 (FIXED PROPERTY COMPONENT)3/8/1999
ESL Circular 1EMERGENCY SERVICES LEVY (FIXED PROPERTY) PROPERTY SETTLEMENTS (CERTIFICATES/SECTION 7)29/6/1999