Local Government (Rates and Charges Remissions) Act 1991 (TAS)

Local Government (Rates and Charges Remissions) Act 1991

An Act providing for the remission of certain rates and charges payable to municipalities

[Royal Assent 11 July 1991]

Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:

1Short titleThis Act may be cited as the Local Government (Rates and Charges Remissions) Act 1991 . 2CommencementThis Act shall be deemed to have commenced on 1 June 1991. 3Interpretation [Section 3 Amended by No. 28 of 1993, s. 4 ][Section 3 Amended by No. 37 of 1994, s. 4 ][Section 3 Amended by No. 30 of 1995, s. 3 and Sched. 1 ]In this Act –[Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001] [Section 3 Amended by No. 71 of 2007, s. 4, Applied:01 Jul 2008] authorised officer means – (a) the Commissioner; or (b) a person appointed as an authorised officer under section 4G ; [Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001] charges means charges payable under Part 9 of the Local Government Act 1993 and, if a discount has been given, means the amount of charges actually paid, but does not include any penalty or interest charges imposed under that Act; [Section 3 Amended by No. 71 of 2007, s. 4, Applied:01 Jul 2008] Commissioner means the Commissioner of State Revenue appointed under section 7 of the Taxation Administration Act 1997 ; [Section 3 Amended by No. 22 of 2003, s. 4, Applied:01 Jul 2003] [Section 3 Amended by No. 22 of 2003, s. 4, Applied:01 Jul 2003] eligible pensioner means an eligible pensioner within the meaning of the regulations made and in force under this Act; municipality means a council within the meaning of the Local Government Act 1993 ; [Section 3 Amended by No. 45 of 2003, Sched. 1, Applied:01 Jan 2004] [Section 3 Amended by No. 71 of 2007, s. 4, Applied:01 Jul 2008] [Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001] [Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001] rates means rates payable under Part 9 of the Local Government Act 1993 and, if a discount has been given, means the amount of rates actually paid, but does not include any penalty or interest charges imposed under that Act; [Section 3 Amended by No. 71 of 2007, s. 4, Applied:01 Jul 2008] [Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001] [Section 3 Amended by No. 22 of 2003, s. 4, Applied:01 Jul 2003] [Section 3 Amended by No. 71 of 2007, s. 4, Applied:01 Jul 2008] remission includes a rebate; [Section 3 Amended by No. 71 of 2007, s. 4, Applied:01 Jul 2008] spouse includes the person with whom a person is, or was at the time of his or her death, in a significant relationship, within the meaning of the Relationships Act 2003 . [Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001] [Section 3 Amended by No. 22 of 2003, s. 4, Applied:01 Jul 2003] [Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001] [Section 3 Amended by No. 22 of 2003, s. 4, Applied:01 Jul 2003] [Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001] [Section 3 Amended by No. 22 of 2003, s. 4, Applied:01 Jul 2003] 4Municipalities to remit rates and charges (1)  [Section 4 Subsection (1) amended by No. 35 of 2001, s. 5, Applied:01 Jul 2001] [Section 4 Subsection (1) amended by No. 37 of 1994, s. 5 ][Section 4 Subsection (1) substituted by No. 71 of 2007, s. 5, Applied:01 Jul 2008] An eligible pensioner who is liable to pay rates or charges to a municipality (or, if there is more than one such person, one of them) may apply to the municipality before 31 March in a financial year for a 30% remission on those rates or charges for – (a) the financial year in which the application was made; and (b) all subsequent financial years. (1A)  [Section 4 Subsection (1A) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008] On receipt of an application, a municipality is to grant the application if on 1 July in the financial year in which the application was made the applicant was – (a) an eligible pensioner; and (b) occupying as his or her principal dwelling the property in respect of which the rates or charges are payable. (1B)  [Section 4 Subsection (1B) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008] On granting an application, the municipality is to remit 30% of any rates or charges payable to it by the applicant for – (a) the financial year in which the application was made; and (b) each subsequent financial year until the applicant is no longer eligible for the remission. (1C)  [Section 4 Subsection (1C) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008] For the purpose of subsection (1B)(b) , an applicant is no longer eligible for the remission if on 1 July in a subsequent financial year he or she is no longer – (a) an eligible pensioner; or (b) occupying as his or her principal dwelling the property in respect of which the rates or charges are payable. (1D)  [Section 4 Subsection (1D) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008] If an eligible pensioner makes an application under subsection (1) , a municipality is to remit 30% of any rates or charges paid or payable to it by the applicant for the financial year immediately preceding the financial year in which the application was made if on 1 July in that immediately preceding financial year the applicant was – (a) an eligible pensioner; and (b) occupying as his or her principal dwelling the property in respect of which the rates or charges were paid or payable. (2)  [Section 4 Subsection (2) substituted by No. 71 of 2007, s. 5, Applied:01 Jul 2008] The amount remitted by a municipality under this section for rates or charges payable in respect of a property for a financial year must not exceed the prescribed amount relevant to that financial year. (3)  [Section 4 Subsection (3) amended by No. 71 of 2007, s. 5, Applied:01 Jul 2008] [Section 4 Subsection (3) substituted by No. 35 of 2001, s. 5, Applied:01 Jul 2001] For the purpose of this section, a person is taken to have been occupying a property as a principal dwelling on 1 July in a financial year if – (a) in the case of a single person, that person was in a prescribed institution and did not receive any rental income from the property; or (b) [Section 4 Subsection (3) amended by No. 45 of 2003, Sched. 1, Applied:01 Jan 2004] in the case of a person who is married or in a significant relationship, within the meaning of the Relationships Act 2003  – (i) [Section 4 Subsection (3) amended by No. 45 of 2003, Sched. 1, Applied:01 Jan 2004] [Section 4 Subsection (3) amended by No. 71 of 2007, s. 5, Applied:01 Jul 2008] that person and that person’s spouse were in a prescribed institution and neither person received any rental income from the property; or (ii) [Section 4 Subsection (3) amended by No. 45 of 2003, Sched. 1, Applied:01 Jan 2004] [Section 4 Subsection (3) amended by No. 71 of 2007, s. 5, Applied:01 Jul 2008] that person was in a prescribed institution and that person’s spouse occupied the property as his or her principal place of residence. (3A)  [Section 4 Subsection (3A) inserted by No. 35 of 2001, s. 5, Applied:01 Jul 2001] For the purpose of subsection (3)(a) , a person must provide a statutory declaration stating that the person – (a) was in a prescribed institution; and (b) did not receive rental income from the property. (3B)  [Section 4 Subsection (3B) inserted by No. 35 of 2001, s. 5, Applied:01 Jul 2001] For the purpose of subsection (3)(b)(i) , a person must provide a statutory declaration stating that the person and the person’s spouse – (a) were in a prescribed institution; and (b) did not receive rental income from the property. (3C)  [Section 4 Subsection (3C) inserted by No. 35 of 2001, s. 5, Applied:01 Jul 2001] A person referred to in subsection (3)(a) or subsection (3)(b)(i) is only eligible for a remission of rates or charges for a period not exceeding 2 consecutive financial years. (4)  [Section 4 Subsection (4) amended by No. 45 of 2003, Sched. 1, Applied:01 Jan 2004] [Section 4 Subsection (4) substituted by No. 71 of 2007, s. 5, Applied:01 Jul 2008] If – (a) an eligible pensioner who would be entitled to make an application under subsection (1) for a remission of rates or charges payable in respect of a property dies without making that application but leaves a surviving spouse; and (b) the surviving spouse is occupying the property on 1 July in the financial year in which the application could have been made – the surviving spouse may make that application. (5)  [Section 4 Subsection (5) amended by No. 71 of 2007, s. 5, Applied:01 Jul 2008] An application made in accordance with subsection (4) shall have effect as if it were an application made under subsection (1) by an eligible pensioner. (6)  [Section 4 Subsection (6) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008] On granting an application made in accordance with subsection (4)  – (a) the remission of rates or charges may only be given in respect of the financial year in which the application is made and, if subsection (1D) applies, the financial year immediately preceding that financial year; and (b) the municipality is to give that remission for that financial year or immediately preceding financial year to the relevant surviving spouse. (7)  [Section 4 Subsection (7) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008] If – (a) an eligible pensioner who has made an application under subsection (1) dies in the financial year in which that application was made; and (b) had he or she not died in that financial year, the eligible pensioner would have been entitled under this section to a remission of rates or charges payable in respect of a property for that financial year or the immediately preceding financial year, or both; and (c) a surviving spouse of the eligible pensioner was occupying the property on 1 July in that financial year – the municipality is to give any unpaid remission for that financial year and the immediately preceding financial year, if relevant, to the surviving spouse. (8)  [Section 4 Subsection (8) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008] If – (a) an eligible pensioner who has made an application under subsection (1) dies in a financial year subsequent to the financial year in which the application was made; and (b) had he or she not died in that subsequent financial year, the eligible pensioner would have been entitled under this section to a remission of rates or charges payable in respect of a property for that subsequent financial year; and (c) a surviving spouse of the eligible pensioner was occupying the property on 1 July in that subsequent financial year – the municipality is to give any unpaid remission for that subsequent financial year to that surviving spouse. (9)  [Section 4 Subsection (9) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008] A person given a remission on rates or charges under this section for a financial year must notify a municipality in writing before the end of that financial year if he or she ceases to – (a) be an eligible pensioner; or (b) occupy as his or her principal dwelling the property in respect of which the remission on rates or charges was given.

Penalty:  In the case of an offence under subsection (9) , a fine not exceeding 2 penalty units.

4AFalse or misleading statements [Section 4A Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008] A person must not, in giving any information under this Act – (a) make a statement knowing it to be false or misleading; or (b) omit any matter from a statement knowing that without that matter the statement is false or misleading.

Penalty:  Fine not exceeding 2 penalty units.

4BPower to require repayments [Section 4B Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008] The Commissioner, by written notice, may require a person given a remission on rates or charges under section 4 to repay to the Commissioner the amount remitted under that section if the Commissioner is satisfied that the person was not entitled to that remission. 4CObjections [Section 4C Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008] (1)  A person may object to a decision of the Commissioner under section 4B . (2)  An objection is to – (a) be in writing; and (b) be lodged with the Commissioner within 60 days after the objector receives a written notice under section 4B or as otherwise allowed by the Commissioner under section 4D . 4DObjections lodged out of time [Section 4D Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008] (1)  A person may apply to the Commissioner for permission to lodge an objection after the 60-day period referred to in section 4C(2)(b) . (2)  An application is to – (a) be in writing; and (b) set out in detail the reasons for the failure to lodge the application within that 60-day period. (3)  On receipt of an application the Commissioner may – (a) permit the person to lodge an objection after the 60-day period referred to in section 4C(2)(b) if he or she is satisfied that because of the detailed reasons set out in the application the person was unable to lodge an objection within that period; or (b) refuse to permit the person to lodge an objection after the 60-day period referred to in section 4C(2)(b) if he or she is not satisfied that because of the detailed reasons set out in the application the person was unable to lodge an objection within that period. (4)  The Commissioner is to notify a person in writing of his or her decision under subsection (3)(b) as soon as practicable after the decision is made. (5)  The decision of the Commissioner made under subsection (3)(b) is final and is not subject to judicial or other review. 4EDetermination of objections [Section 4E Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008] (1)  The Commissioner is to determine an objection lodged with the Commissioner under section 4C(2)(b) and may – (a) allow the objection in whole or part; or (b) disallow the objection. (2)  The Commissioner is to give written notice to the objector of his or her determination under subsection (1)(a) or (b) . (3)  If the Commissioner disallows an objection or allows it only in part, the written notice of the determination is to state the grounds for disallowing the objection or for allowing the objection in part only. 4FRights of appeal [Section 4F Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008] (1)  An objector who is dissatisfied with the Commissioner’s determination of an objection may apply to the Magistrates Court (Administrative Appeals Division) for a review of the determination. (2)  An application for a review must be made within 60 days after the objector receives a written notice under section 4E(2) . 4GAppointment of authorised officers [Section 4G Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008] The Commissioner may appoint a person who is a State Service employee as an authorised officer for the purposes of sections 4H and 4I . 4HAuthorised investigations [Section 4H Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008] An authorised officer may conduct an investigation to determine – (a) whether or not an application under section 4 for a remission on rates or charges has been properly made; or (b) whether or not a person given a remission on rates or charges in accordance with section 4 was eligible for the remission; or (c) any other matter reasonably related to the administration and enforcement of this Act. 4IPowers of investigation [Section 4I Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008] (1)  For the purpose of an investigation conducted under section 4H , an authorised officer may require a person – (a) to provide the authorised officer with written information that he or she considers relevant to the investigation; or (b) to attend at a specified time and place before the authorised officer – (i) to answer questions he or she considers relevant to the investigation; and (ii) to produce any document that he or she considers relevant to the investigation. (2)  An authorised officer may require information given, or to be given, under subsection (1)(a) to be verified on oath or by statutory declaration. 5Treasurer to pay municipalities amounts remitted (1)  [Section 5 Subsection (1) amended by No. 71 of 2007, s. 7, Applied:01 Jul 2008] If the Treasurer is satisfied, on application made by a municipality, that the municipality has given a remission in accordance with section 4 , the Treasurer shall pay to the municipality an amount equal to the amount so remitted. (2)  [Section 5 Subsection (2) amended by No. 4 of 2017, Sched. 1, Applied:01 Jul 2019] An amount payable under subsection (1) is, by this section, appropriated against the Public Account without further appropriation. 6Treasurer may issue directions [Section 6 Amended by No. 71 of 2007, s. 8, Applied:01 Jul 2008] An application for a remission under section 4 , the giving of any such remission and an application under section 5 (1) for the payment of an amount equal to any amount so remitted shall be made in accordance with any directions given by the Treasurer. 6ADelegations [Section 6A Inserted by No. 71 of 2007, s. 9, Applied:01 Jul 2008] The Commissioner may delegate any of his or her functions or powers under this Act other than this power of delegation. 7Regulations (1)  The Governor may make regulations for the purposes of this Act. (2)  Regulations first made after the commencement of this Act may, if the regulations so provide, take effect from 1 June 1991. 8Transitional provisions [Section 8 Repealed by No. 30 of 1995, s. 3 and Sched. 1 ][Section 8 Inserted by No. 71 of 2007, s. 10, Applied:01 Jul 2008] This Act applies to a person who has been given a remission on rates or charges for the financial year ending 30 June 2008 as if that person had made an application under section 4(1) and that application had been granted. 9RepealThe following Acts are repealed: (a) Local Government (Rates and Charges Remissions) Act 1977 ; (b) Local Government (Rates and Charges Remissions) Amendment Act 1987 . 10Administration of ActUntil provision is made in relation to this Act by order under section 4 of the Administrative Arrangements Act 1990 – (a) the administration of this Act is assigned to the Minister for Finance; and (b) the Department responsible to the Minister for Finance in relation to the administration of this Act is the Department of Treasury and Finance.