Definition of Single Farm Enterprise (SFE)

A reference to a single farm enterprise is a reference to two or more pieces of rateable land -

(i) which -

(a) are farm land; and

(b) are farmed as a single enterprise; and

(c) are occupied by the same person or persons,

whether or not the pieces of land are contiguous; or

(ii) which -

(a) as to all the pieces except one, are farm land farmed as a single enterprise occupied by the same person or persons; and

(b) as to one piece contiguous with at least one of the other pieces, is the principal place of residence of that person or one of those persons.

Farm land is land used wholly or mainly for the business of primary production.

The business of primary production is carrying agriculture, poultry farming, dairy farming, forestry or any other business consisting of the cultivation of soils, the gathering in of crops or the rearing of livestock or consisting of the propagation and harvesting of fish or other aquatic organisms.

Where the land has upon it a dwelling which is used as a principal place of residence for one of the occupiers, the land with the dwelling must adjoin at least one of the other pieces of land used for the single farm enterprise.

If different persons occupy any of the allotments which constitute the farm, then a single farm enterprise does not exist.

The definition imposes an absolute requirement that all of the occupiers must be the same for all the allotments comprising the single farm enterprise (regardless of who may own the land). Where multiple dwellings are located on a farming enterprise it will be necessary for Councils to be advised of every occupier in order to assess whether a single enterprise exists.

Application Form Information

The information or evidence that the Council will reasonably require will include the following:

• The names of all the persons who own and occupy each allotment (as comprised in a Certificate of Title) of the land claimed to be the single farm enterprise;
• A description of the use to which all of the allotments of land are put;
• If not the owner, a copy of any leases or licences, or details of the rights to occupy any of the allotments comprising the single farm enterprise;
• A list of the names of all persons who derive income, or claim deductions for the purposes of income tax as a result of the farming activities conducted upon each of the allotments comprising the single farm enterprise.

If the occupation of any of the allotments differs, then a SFE by definition, will not exist.  Also, if the persons who derived income or claim deductions for income tax purposes differ a SFE will not exist as the land will not be “farmed as a single enterprise”.

Single Farm Enterprise Application

Single Farm Enterprise benefits

As part of the Single Farm Enterprise, you will be charged:

• one Fixed Charge (split between all properties),
• one Waste Treatment & Disposal,
• one Waste Collection, and
• one Landscape Levy.

Additional fees may apply when extra prescribed services are made available to you.

You will continue to receive separate rate notices for each assessment.

You are required to notify Kangaroo Island Council in writing if any details change e.g. the purchase of further properties, the sale of an existing property, the change in occupancy of a property or a change of your primary place of residence.