Rates and Charges (Rebates and Deferments) Act 1992

Reprinted as at 19 May 2000

 

Reprinted under the Reprints Act 1984 as at 19 May 2000

Western Australia

Rates and Charges (Rebates and Deferments) Act 1992

CONTENTS

Part 1 — Administration

Division 1 — Preliminary

1.Short title2

2.Commencement2

Division 2 — Interpretation

3.Interpretation2

Division 3 — Determinations having an interpretive effect

4.Spouses6

5.Eligibility as a senior7

6.State concession cards for persons not otherwise eligible7

7.The entitlement of a person as regards land8

Division 4 — Administration

8.Purposes9

9.Ministerial directions and procedural manuals9

10.Delegation of functions10

11.Minister to have access to information11

Division 5 — Review of determinations

12.Determination may be referred for review12

13.Investigation by authorised review officer13

14.Effect of review or complaint14

15.Compensation for errors15

Division 6 — Reimbursement

16.Claims by administrative authorities15

17.The payment of claims for reimbursement16

Division 7 — Transitional provisions

18.Existing registrations17

19.Continued deferment of past rates and charges18

20.Rebates or deferments previously allowable to continue to have effect on future rates and charges18

21.Transitional effect of existing registrations, rebates allowable, and continued deferment19

Part 2 — Eligibility and entitlement

Division 1 — Eligibility

22.Seniors may apply for registration20

23.Pensioners eligible to apply for registration20

24.Other persons prescribed as eligible22

25.Means tests23

26.Evidence of eligibility, production of relevant card or authorisation23

Division 2 — Entitlement

27.The concept of land “belonging” to a person25

28.Proportionate interests26

29.Relevant interests28

30.Ordinary place of residence, not in actual occupation30

31.Certain cases of former joint occupation31

Division 3 — The registration process

32.Registration32

33.Effect of registration33

34.Registration date34

35.Change in circumstances of registered person35

36.Review of registration37

37.Amendment or cancellation of registration37

Division 4 — Miscellaneous

38.Offences38

39.Persons allowed rebate or deferment incorrectly39

Part 3 — Rebates

40.Rebates to registered persons41

41.Effect of payment of rebated amount43

42.Charges for periods preceding, or for improvements made or services provided subsequent to, registration43

Part 4 — Deferment

Division 1 — Where charges may be deferred

43.Circumstances where deferment may be allowed45

44.Deferred payment of rates by eligible pensioner46

45.Where charges may remain deferred in favour of a spouse47

46.Continuing liability for payment of deferred charges to be a charge on the land48

Division 2 — Where charges may not be deferred

47.Charges likely not to be recoverable49

Part 5 — General

48.Registration of documents51

49.Recovery of deferred charges not prevented by Limitation Act 193551

50.Regulations51

51.Repeals51

52.Consequential amendments52

Notes

Defined Terms

 

Reprinted under the Reprints Act 1984 as at 19 May 2000

Crest
Western Australia

Rates and Charges (Rebates and Deferments) Act 1992

An Act to permit administrative authorities to allow rebates on, or the deferral of payment of, certain amounts payable by way of rates or charges by pensioners and other eligible persons, to repeal the Pensioners (Rates Rebates and Deferments) Act 1966 and the Seniors (Water Service Charges Rebates) Act 1990, to make consequential amendments to the Local Government Act 1960 and the Soil and Land Conservation Act 1945, and for related purposes.

Part 1 — Administration

Division 1 — Preliminary

1.Short title

This Act may be cited as the Rates and Charges (Rebates and Deferments) Act 1992 1.

2.Commencement

This Act shall come into operation on such day as is fixed by proclamation 1.

Division 2 — Interpretation

3.Interpretation

(1)In this Act, unless the contrary intention appears — 

administrative authority, as regards any prescribed charge, means the authority making that charge;

applicant, as regards any land, means a person applying to an administrative authority to have an entitlement to that land registered;

charged period, as regards any prescribed charge, means the year or part of a year for which that charge is to be or was made;

child, in relation to a person, includes an adopted child, stepchild, or an ex‑nuptial child of that person, and also includes a child to whom that person stands in loco parentis;

deferment means a deferment of the payment of amounts of prescribed charges, beyond the date by which payment in full of the amount demanded would otherwise have been required to be made, whether authorised under — 

(a)the Pensioners (Rates, Rebates and Deferments) Act 1966; or

(b)this Act;

dependant, in relation to a person means — 

(a)the spouse of that person;

(b)a child of that person being a child — 

(i)who is less than 18 years of age; or

(ii)who is 18 years of age or more but less than 25 years of age, and who is receiving full‑time education at a school, college, or university;

or

(c)any other individual who is normally wholly engaged — 

(i)in housekeeping for that person; and

(ii)if there are any other dependants of that person, in caring for those dependants,

at the ordinary place of residence of that person;

eligibility, in relation to a person, is a reference to the income and assets of that person or to other conditions, circumstances or facts which render that person eligible — 

(a)to hold — 

(i)a seniors’ card;

(ii)a pensioner concession card; or

(iii)a State concession card;

(b)to apply for registration of an entitlement; or

(c)to have an entitlement registered,

as the context requires;

eligible pensioner means a person to whom section 23 or section 24 applies;

eligible person means an eligible pensioner or an eligible senior;

eligible senior means a person to whom section 22 applies;

entitlement, as regards any land, means the extent to which that land is determined to belong to a person, by the administrative authority under section 7 and in accordance with Division 2 of Part 2, for the purposes of this Act throughout the charged period;

land includes an interest in land;

making, as regards any prescribed charge, includes proposing to make;

pensioner concession card means a currently valid card, known by that name, issued on behalf of the Commonwealth to the holder or, where a card of another kind is prescribed specifically for the purpose of this definition, that other card;

prescribed charge means a charge — 

(a)made under — 

(i)the Local Government Act 1995; or

(ii)the Soil and Land Conservation Act 1945,

by way of rates;

(b)made under — 

(i)the Water Boards Act 1904;

(ii)the Water Agencies (Powers) Act 1984;

(iii)the Health Act 1911; or

(iv)the Local Government Act 1995,

for the provision of water supply, sewerage or drainage, not being a charge assessed by reference to the quantity of water or wastewater concerned; or

(c)prescribed by regulations made under this Act;

prescribed means test means a test prescribed under section 25;

rating year means — 

(a)in relation to the Bunbury Water Board, 1 October to 30 September;

[(b)deleted] and

(c)in relation to any other administrative authority, 1 July to 30 June;

rebate means a rebate calculated under this Act;

rebated amount means the balance, after the rebate is allowed, of a prescribed charge payable by a person who has a registered entitlement;

registered means registered under section 32;

registered person, in relation to any land, means a person whose entitlement as regards the land is registered;

registration date, as regards any prescribed charge, means the last date, calculated in accordance with section 34, for the registration of an entitlement to which the charge relates;

relevant interest, as regards any land, means an interest in that land that under section 29 is taken to be relevant for the purposes of this Act;

seniors’ card means a card — 

(a)which bears that designation; and

(b)is issued to the holder by the State’s Office of Seniors’ Interests;

spouse, includes a de facto spouse, subject to section 4, but does not include a person who, on an apparently permanent and voluntary basis, lives separately and apart from their spouse;

State concession card means a currently valid card which bears that designation and is issued under section 6 by the Director‑General of the department established under section 4 of the Community Services Act 1972;

the pension means test means — 

(a)unless paragraph (b) applies — 

(i)the ordinary income test;

(ii)the maintenance income test; and

(iii)the assets test,

which apply to pensions or allowances under Chapter 3 of the Social Security Act 1991 of the Commonwealth; or

(b)where another test of the income or assets of any person is prescribed under section 25, that other test;

Water Board means a Water Board constituted under the Water Boards Act 1904;

year means a rating year.

(2)A reference in this Act to an Act of the Commonwealth is a reference — 

(a)if that Act has been amended, to the Act as amended and in force for the time being; and

(b)if that Act has been re‑enacted or re‑made (with or without renumbering or other modification), to that Act as re‑enacted or re‑made and in force for the time being; and

(c)if that Act has been re‑enacted or re‑made (with or without modification) and subsequently amended, to that Act as re‑enacted or re‑made and subsequently amended and in force for the time being.

[Section 3 amended by No. 25 of 1993 s.16; No. 73 of 1994 s.4; No. 73 of 1995 s.188; No. 14 of 1996 s.4; No. 57 of 1997 s.102(1); No. 22 of 1998 s.14.]

Division 3 — Determinations having an interpretive effect

4.Spouses

(1)For the purposes of this Act, if a person claims or is claimed to be the de facto spouse of another (in this section called the partner) the claimant must establish — 

(a)that the alleged de facto spouse — 

(i)is not married to the partner;

(ii)is of the opposite sex to the partner; and

(iii)resides together with the partner on a genuine domestic basis and in a marriage‑like relationship;

and

(b)that the alleged de facto spouse and the partner are for the purposes of the Marriage Act 1961 of the Commonwealth — 

(i)of marriageable age; and

(ii)not within a prohibited relationship.

(2)Any question as to whether or not for the purposes of this Act a person is to be taken to be the spouse of another shall be determined by the administrative authority, having regard to all the circumstances of the relationship including the matters referred to in section 4(3) of the Social Security Act 1991 of the Commonwealth.

5.Eligibility as a senior

For the purposes of this Act the conditions under which a person may hold a seniors’ card shall be such as are from time to time determined by the Director of the Office of Seniors’ Interests in the State.

6.State concession cards for persons not otherwise eligible

(1)A person who believes that they may have an eligibility under subsection (3) or under section 24(a)(i) but who is not the holder of a pensioner concession card may apply, in writing to the Director‑General of the department established under section 4 of the Community Services Act 1972, for the question of their eligibility to be determined and, if eligible, to be issued with a State concession card.

(2)On receipt of an application under subsection (1) and if the Director‑General determines that — 

(a)a test as to the income and assets of that person; and

(b)the conditions, circumstances or other facts relevant to the application otherwise,

confirm the eligibility of the applicant under this Act, or if subsection (3) applies, the Director‑General shall cause a State concession card, in a form approved by the Minister, to be issued.

(3)The Director‑General, on receiving relevant documentation issued by, or satisfactory written notification from, the Commonwealth Department of Veterans’ Affairs of the pension or allowance payable to that person, shall cause a State concession card to be issued — 

(a)to a person who receives a pension to which section 23(2) applies, valid for 5 years, regardless of the income or assets of that person; and

(b)to any other person, valid for one year, if satisfied that — 

(i)the person has an income and assets that do not exceed the limits imposed by the means test; and

(ii)the person is a person who receives a pension or allowance to which section 23(3) applies or is a person eligible by reason of section 24.

[Section 6 amended by No. 25 of 1993 s.17; No. 73 of 1994 s.4; No. 57 of 1997 s.102(2).]

7.The entitlement of a person as regards land

(1)Subject to — 

(a)any review under section 12; and

(b)section 14(2),

the entitlement of an applicant as regards any land for the purposes of this Act, and the extent of that entitlement, shall be determined by the administrative authority in accordance with Division 2 of Part 2.

(2)The determination as to the entitlement of a person made in accordance with section 32(5) shall have effect throughout the rating year in which the charged period occurs.

[Section 7 amended by No. 25 of 1993 s.4.]

Division 4 — Administration

8.Purposes

The purposes of this Act are — 

(a)to introduce, in respect of any prescribed charge payable, a method by which — 

(i)the rebate, or deferral of payment, allowable by administrative authorities to pensioners;

(ii)the rebates allowable to seniors;

(iii)questions of eligibility; and

(iv)the determination of entitlements,

may for the future be rationalised and inequities eliminated; and

(b)to enable the Minister to ensure that the administrative requirements involved in — 

(i)the determination and allowance of rebates or deferrals by administrative authorities; and

(ii)reimbursement, or the provision of financial assistance, by the Minister,

are kept to a minimum.

[Section 8 amended by No. 22 of 1998 s.15.]

9.Ministerial directions and procedural manuals

(1)The Minister may provide advice, make recommendations, or give written directions to administrative authorities as to the implementation of this Act.

(2)The Minister may issue, and amend, a procedural manual for the guidance of administrative authorities as to the implementation of this Act.

(3)All employees, officers and members of an administrative authority must comply with a procedural manual.

(4)The Minister may give written directions to an administrative authority with respect to the performance of its functions under this Act, either generally or as to a particular matter.

(5)An administrative authority must comply with a direction given to it under subsection (4).

(6)The text of a direction given to a statutory authority within the meaning of the Financial Administration and Audit Act 1985 is to be —

(a)laid before each House of Parliament within 14 sitting days of that House after the direction is given; and

(b)included in the annual report submitted by the accountable authority of the statutory authority under section 66 of that Act.

[Section 9 inserted by No. 22 of 1998 s.16 2.]

10.Delegation of functions

(1)The Minister may, by instrument in writing signed by the Minister, delegate any of the Minister’s powers or functions under this Act to the Commissioner of State Revenue or to an officer assisting the Commissioner to administer the Act.

(2)A delegation may be made generally or as otherwise provided in the instrument of delegation.

(3)The power to delegate conferred by this section shall not be construed as permitting an officer to whom a power is delegated under this section to delegate that power to any other person.

[Section 10 amended by No. 22 of 1998 s.17.]

11.Minister to have access to information

(1)For parliamentary purposes or for the proper conduct of the Minister’s public business under this Act, the Minister is empowered — 

(a)to seek, obtain and have any information relevant to this Act in the possession of an administrative authority; and

(b)where the information is in or on a document, to have, and to make and retain copies of, that document.

(2)For the purposes of subsection (1) the Minister may — 

(a)request an administrative authority to furnish information to the Minister;

(b)request an administrative authority to give the Minister access to information; and

(c)for the purposes of paragraph (b), make use of the staff of an administrative authority to obtain the information and furnish it to the Minister.

(3)An administrative authority shall comply with a request under subsection (2) and make its staff and facilities available to the Minister for the purposes of paragraph (c) of that subsection.

(4)In this section — 

document includes any tape, disc or other device or medium on which information is recorded or stored mechanically, photographically, electronically or otherwise;

information means information specified, or of a description specified, by the Minister that relates to the functions of an administrative authority;

parliamentary purposes means the purpose of — 

(a)answering a question asked in a House of Parliament; or

(b)complying with a written law, or an order or resolution of a House of Parliament, that requires information to be furnished to a House of Parliament.

Division 5 — Review of determinations

12.Determination may be referred for review

(1)Without prejudice to any right under the Parliamentary Commissioner Act 1971, a person aggrieved by a determination made by an administrative authority — 

(a)as to any eligibility or entitlement of that person under this Act;

(b)as to a change in conditions, circumstances or facts, under section 21;

(c)to amend or cancel any registration, under section 37;

(d)that effect should not be given to a registration, by reason of section 39(1); or

(e)that a rebate or deferment should not have been allowed, under section 39(2),

may request the administrative authority by which the determination was made to furnish in writing a statement setting out further or better particulars of the reasons for the determination and a summary of the findings upon which the determination was based, subject to subsection (2), and the administrative authority shall furnish that statement as soon as is practicable thereafter.

(2)Where a determination referred to in subsection (1) was notified in writing by the administrative authority to the person aggrieved any request for particulars for the purposes of this section must, unless the administrative authority concerned otherwise agrees, be made within 21 days after receipt of that notification.

(3)Within 21 days after receipt of the statement of particulars requested under subsection (1) the person aggrieved may, by notice in writing specifying the reason why in the opinion of that person the determination should be changed, request the administrative authority which made the determination to review it.

(4)Upon receipt of a notice under subsection (3) the administrative authority, if it does not agree to change the determination in a manner acceptable to the person aggrieved, shall ensure that the circumstances giving rise to the determination are referred as soon as is practicable thereafter to an authorised review officer, being a person appointed by the administrative authority with the approval of the Minister, to be investigated by that officer.

(5)A person may be appointed for the purposes of subsection (4) by more than one administrative authority.

[Section 12 amended by No. 22 of 1998 s.18.]

13.Investigation by authorised review officer

(1)An authorised review officer shall conduct each investigation in accordance with the procedural manual issued under section 9(2) and any directions which may have been given under this Act with respect to matters of that kind.

(2)An authorised review officer to whom a determination is referred must decide whether to — 

(a)affirm the determination;

(b)vary the determination; or

(c)set aside the determination and substitute a new determination,

and on completion of the investigation shall give written notice of the decision reached to the administrative authority and to the person aggrieved, and effect shall be given to that decision by the administrative authority subject to section 14(2).

(3)The notice given to the person aggrieved under subsection (2) must include — 

(a)a statement that — 

(i)sets out the reasons for the decision;

(ii)sets out the findings of the authorised review officer on material questions of fact; and

(iii)refers to the evidence or other material on which those findings were based;

and

(b)where the administrative authority is an authority to which the Parliamentary Commissioner Act 1971 applies, a statement to the effect that the decision may still be referred to the Parliamentary Commissioner for Administrative Investigations by way of complaint under that Act.

[Section 13 amended by No. 22 of 1998 s.19.]

14.Effect of review or complaint

(1)A decision reached by an authorised review officer under this Act shall not be liable to be challenged, appealed against, quashed or called in question by any court.

(2)Where a complaint is made to the Parliamentary Commissioner for Administrative Investigations under the Parliamentary Commissioner Act 1971 — 

(a)the review of a matter under this Act by an authorised review officer shall not be taken to be a review before a tribunal; and

(b)if any recommendation is made under that Act in respect of a matter to which this Act applies, the administrative authority may adopt the recommendation.

(3)Where — 

(a)a decision is made by an authorised review officer; or

(b)a recommendation made by the Parliamentary Commissioner for Administrative Investigations is adopted,

as to a determination which was the subject of review under this Act, or of a complaint under the Parliamentary Commissioner Act 1971, effect shall be given to the decision so made, or any recommendation so adopted, as though it had been made on the day on which the original determination was made.

15.Compensation for errors

(1)Where, in the opinion of an administrative authority, or where after the review of a matter an authorised review officer or the Parliamentary Commissioner for Administrative Investigations determines that, a person suffered damage, loss or injustice by reason of — 

(a)negligent or incorrect advice given by an officer of an administrative authority or on behalf of the Minister; or

(b)a negligent or incorrect act, omission or determination,

purportedly under this Act, the administrative authority — 

(c)if it is a local government, may; or

(d)if it is an accountable authority or an accountable officer within the meaning of the Financial Administration and Audit Act 1985, may by way of request to the Treasurer for an act of grace payment under section 58B of that Act,

make such provision, whether by way of payment, waiver or deferral, as may be appropriate and any such provision may for the purposes of section 17 be treated as though it had been a rebate and may be reimbursed.

(2)Nothing in subsection (1) shall be taken to prejudice the operation of section 25 of the Parliamentary Commissioner Act 1971.

[Section 15 amended by No. 14 of 1996 s.4.]

Division 6 — Reimbursement

16.Claims by administrative authorities

(1)The procedural manual issued, or directions given, under section 9 may specify requirements — 

(a)as to the information to be supplied by an administrative authority about — 

(i)rebates allowed on prescribed charges; and

(ii)payments the liability for which is deferred,

to evidence any claim for reimbursement or financial assistance made under this Division; and

(b)as to — 

(i)the procedures to be used;

(ii)the format in which data is to be provided;

(iii)the relevant periods;

(iv)the timing; and

(v)other matters,

for the purposes of making such claims.

(2)When a local government allows a rebate to a registered person, the local government may make a claim for reimbursement by the Minister of the amount allowed.

(3)When a local government allows a liability for payment by a registered person who is an eligible pensioner to be deferred, the local government may make a claim for financial assistance from the Minister in accordance with section 17(1a).

(4)When a Water Board allows any rebate to an eligible senior who as such is a registered person, the Water Board may make a claim for reimbursement by the Minister of the amount allowed.

[Section 16 amended by No. 73 of 1995 s.188; No. 14 of 1996 s.4; No. 22 of 1998 s.20.]

17.The payment of claims for reimbursement

(1)If the Minister is satisfied that a claim for reimbursement under section 16(2) or (4) of the amount of a rebate is validly made, the Minister is to reimburse the amount.

(1a)If the Minister is satisfied that a claim or claims made in a financial year by a local government under section 16(3) for financial assistance is or are validly made then, at the end of the financial year, interest calculated in accordance with subsection (2) is to be paid to the local government on the aggregate of the amounts allowed by the local government to be deferred in that financial year.

(2)The rate of interest payable under subsection (1)(c) shall be determined by the Minister as being — 

(a)the long term bond rate, being the weighted average yield on the longest term Commonwealth Bond offered for sale at the most recent Bond Tender; or

(b)where the Minister is of the opinion that the long term bond rate does not reflect adequately fluctuations that have occurred in market interest rates, a rate which is calculated by using — 

(i)the bench mark of the average market yield for that year of Commonwealth Bonds with a maturity of approximately 10 years; and

(ii)the simple average of the rates available on or about the middle of each month in the preceding financial year,

but if no such Commonwealth Bonds are available in any year the bench mark to be used shall be determined by reference to the Commonwealth Bonds having the next longest maturity that are available or by such other method as may be prescribed.

[Section 17 amended by No. 73 of 1995 s.188; No. 22 of 1998 s.21.]

Division 7 — Transitional provisions

18.Existing registrations

Where a person was under an Act repealed by this Act registered — 

(a)as an entitled pensioner, within the meaning of that Act; or

(b)being the holder of a seniors’ card, as a person entitled to be so registered in respect of any land,

that registration shall be given continuing effect as though made under section 32 in consequence of a determination as to eligibility and entitlement for the purposes of this Act, subject to section 21.

19.Continued deferment of past rates and charges

Where a person was — 

(a)under the Pensioners (Rates Rebates and Deferment) Act 1966 allowed to defer payment of any rates; or

(b)under section 13 of that Act, allowed to defer or postpone the payment of rates or charges to which that section applied,

payment of the amounts concerned in respect of those rates or charges deferred or postponed shall continue to be allowed to be deferred or postponed upon a similar basis, subject to section 21 and section 47, as though so allowable under this Act.

20.Rebates or deferments previously allowable to continue to have effect on future rates and charges

(1)Where a person, under an Act repealed by this Act — 

(a)was entitled, within the meaning of that Act, to a rebate; and

(b)had received such a rebate,

that person shall continue to be entitled to a rebate, upon a similar basis for future prescribed charges of a similar kind, subject to section 21, as though that rebate were allowable under this Act.

(2)Where a person, under an Act repealed by this Act — 

(a)was entitled, within the meaning of that Act, to a rebate; or

(b)was allowed to defer or postpone the payment of any rates or charges,

but had not received any such rebate because the right of that person to seek the rebate was not exercised, that person shall continue to be so entitled to a rebate, upon a similar basis for future prescribed charges of a similar kind, or to defer or postpone the payment of those future prescribed charges, subject to section 21 and section 47, as though that rebate, deferment or postponement were allowable under this Act.

21.Transitional effect of existing registrations, rebates allowable, and continued deferment

(1)Notwithstanding that otherwise under this Act the — 

(a)registration; or

(b)eligibility or entitlement,

of the person concerned would not authorise the administrative authority to allow the rebate, deferment, or postponement, effect shall be given to sections 18, 19 and 20 unless the administrative authority determines that the conditions, circumstances or facts upon which the registration was based or the allowing of that rebate, deferment or postponement under the repealed Act was based have so materially changed as to justify amending or cancelling that registration or terminating the rebate, deferment or postponement allowed.

(2)Effect shall not be given to section 18, 19 or 20 where the eligibility of the person concerned is alleged to have been, or to be, based on receiving — 

(a)a social security benefit within the meaning of that expression in the Social Security Act 1991 of the Commonwealth; or

(b)a pension, benefit or allowance of any other kind prescribed, not being a kind referred to in section 23.

Part 2 — Eligibility and entitlement

Division 1 — Eligibility

22.Seniors may apply for registration

If, under section 40, a rebate is to be allowable to seniors on any prescribed charge, a person who holds a seniors’ card is, subject to this Act, eligible to apply to the administrative authority to have their entitlement as regards any land registered if that charge is payable on the land.

23.Pensioners eligible to apply for registration

(1)Subject to this Act, a person is eligible to apply to the administrative authority to have their entitlement as regards any land registered if a prescribed charge is payable on that land, on production to the administrative authority of a relevant pensioner concession card, so long as — 

(a)that person receives under the Social Security Act 1991 of the Commonwealth — 

(i)an age pension;

(ii)a disability support pension;

(iii)a wife pension;

(iv)a carer pension;

(v)a widow B pension; or

(vi)a sole parent pension;

or

(aa)that person is 60 years of age or more and receives, under the Social Security Act 1991 of the Commonwealth — 

(i)a job search allowance;

(ii)a newstart allowance;

(iii)a sickness allowance;

(iv)a special benefit; or

(v)any other allowance, benefit or concession of a kind prescribed for the purposes of this section,

and has been receiving continuously for the last 12 months a social security pension or a social security benefit under that Act or a service pension under Part III of the Veterans’ Entitlements Act 1986 of the Commonwealth; or

(b)that person under Part III of the Veterans’ Entitlements Act 1986 of the Commonwealth receives — 

(i)a service pension;

(ii)a wife’s service pension; or

(iii)a carer’s service pension;

and

(c)unless the person is permanently blind, the person does not possess income or assets of a value in excess of that permitted by any prescribed means test applicable.

(2)Subject to this Act, a person is eligible to apply to the administrative authority to have their entitlement as regards any land registered if a prescribed charge is payable on that land, on production to the administrative authority of a State concession card, so long as under the Veterans’ Entitlements Act 1986 of the Commonwealth that person is — 

(a)a veteran to whom, by reason of incapacity or blindness, a pension under section 24 or section 25 or a pension to which an extreme disablement adjustment applies under section 22(4) of that Act is payable;

(b)a veteran to whom or in respect of whom there is payable a pension or an allowance because that veteran has suffered or is suffering from pulmonary tuberculosis; or

(c)a person who may, under section 86(1) of that Act, be provided with treatment under Part V of that Act as a dependant of a deceased veteran,

regardless of the income or assets of that person.

(3)Subject to this Act, a person is eligible to apply to the administrative authority to have their entitlement as regards any land registered if a prescribed charge is payable on that land, on production to the administrative authority of a State concession card, so long as by virtue of the operation of Part II of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 of the Commonwealth, that person is a person to whom is payable a pension as — 

(a)the widow of a member of the Forces;

(b)the unmarried mother of a deceased unmarried member of the Forces; or

(c)the widowed mother of a deceased unmarried member of the Forces.

[Section 23 amended by No. 25 of 1993 ss.5 and 18.]

24.Other persons prescribed as eligible

Subject to this Act, a person is eligible to apply to the administrative authority to have their entitlement as regards any land registered if a prescribed charge is payable on that land, on production to the administrative authority of proof of the kind prescribed, so long as — 

(a)the person — 

(i)possesses an eligibility of a kind prescribed for the purposes of this section; and

(ii)is the holder of a pensioner concession card or a State concession card;

and

(b)unless the person is permanently blind, the person does not possess income or assets of a value in excess of that permitted by any prescribed means test applicable.

[Section 24 amended by No. 25 of 1993 s.19.]

25.Means tests

Where — 

(a)after the coming into operation of this Act, any test relating to income or assets applicable to any pension or allowance under Chapter 3 of the Social Security Act 1991 of the Commonwealth is, in relation to any such pension or allowance — 

(i)changed; or

(ii)no longer to be required;

or

(b)for the purposes of this Act in relation to any pension or allowance, a test as to the income or assets of any person other than — 

(i)the tests applicable to that pension or allowance referred to in paragraph (a) of the interpretation of “the pension means test” in section 3(1); or

(ii)the fringe benefits ordinary income test together with the fringe benefits assets test under Chapter 3 of the Social Security Act 1991 of the Commonwealth,

is to have effect,

the Governor may, by regulation, make provision for a prescribed means test.

26.Evidence of eligibility, production of relevant card or authorisation

(1)For the purposes of determining whether or not a person may be eligible, within the meaning of this Act, an administrative authority may accept — 

(a)production of a pensioner concession card issued to that person as the holder, as sufficient evidence that the person receives a pension of the type indicated on that card;

(b)production, if appropriate and required, of relevant evidence that the person has satisfied the fringe benefits ordinary income test and the fringe benefits assets test under Chapter 3 of the Social Security Act 1991 of the Commonwealth;

(c)production of a State concession card, issued to that person as the holder, as sufficient evidence that — 

(i)under section 6 the eligibility of the person has been confirmed; or

(ii)the person is a person to whom section 23(2), 23(3) or 24, as the card may indicate, applies; and

(iii)if the card is valid for one year only, the person does not possess income or assets of a value in excess of that permitted by the means test applying for that year;

or

(d)production of a seniors’ card, issued to that person as the holder, as sufficient evidence that the conditions referred to in section 5 have been satisfied.

(2)Where an applicant does not otherwise satisfy the administrative authority as to the eligibility of any person under this Act, the administrative authority may require the applicant to furnish a request and authority, in writing and signed by that person, addressed to the Secretary to the Department of the Commonwealth or other relevant person concerned, to furnish information relevant to the determination of the question of the eligibility of that person, and in default may decline to accept that person as being eligible.

[Section 26 amended by No. 25 of 1993 s.20.]

Division 2 — Entitlement

27.The concept of land “belongingto a person

(1)If a person holds an estate in fee simple in possession in land or a relevant interest in land, the land shall, for the purposes of this Act, be treated as belonging to that person — 

(a)whether or not that person is an eligible person; and

(b)whether or not the estate or interest is held by the person solely or is held, together with another person or other persons, as a joint tenancy, a tenancy in common or in some other manner.

(2)Where land belongs to an applicant who — 

(a)occupies the land, or a part of it, as his or her ordinary place of residence; and

(b)is an eligible person,

the extent of the entitlement of the applicant as regards the land shall, subject to this Act, be registered.

(3)Where land is to be treated as belonging to an applicant or registered person, but that person is not the sole holder of the estate or interest or the sole use of the land is not as the ordinary place of residence of that person — 

(a)the extent of the entitlement which is to be, or is, registered; and

(b)any apportionment of the rebate — 

(i)calculated in such a manner as to reflect the extent of that entitlement, as required by section 40(4); or

(ii)according to the extent of the use of the land for other purposes, as required by section 28(2),

shall, subject to subsections (4) and (5) of this section, be determined by the administrative authority in accordance with section 28 and, where it applies, section 31(3).

(4)Where the whole of any land is occupied by an applicant or registered person as his or her ordinary place of residence together with a person to whom the land does not belong, the fact that the land is also occupied by that other person shall not be taken into account.

(5)For the purpose of determining whether any land belongs to an applicant or a registered person liable to pay a prescribed charge on the land, where — 

(a)the land comprises or includes; or

(b)a relevant interest in the land relates to,

the ordinary place of residence in which both that person and the spouse of that person live together, any entitlement as regards the land which is held by the spouse shall be taken into account as if it were the entitlement of that person, even if entitlements as regards the land have been separately registered under this Act in the respective names of that person and of the spouse.

(6)That any estate or interest in land is held, whether or not together with other persons, by a person who seeks to be allowed a rebate or to defer payment in respect of a prescribed charge does not of itself confer on a person any “entitlement” for the purposes of this Act unless the nature and extent of it has, under this Act, been determined and is registered.

[Section 27 inserted by No. 25 of 1993 s.6.]

28.Proportionate interests

(1)Where land is, for the purposes of this Act, treated as belonging to a number of persons — 

(a)the administrative authority shall have regard to, but is not necessarily required to determine any entitlement in accordance with, any relevant determination — 

(i)made under the Valuation of Land Act 1978; or

(ii)made pursuant to the provisions of Division 5 of Part IV of the Strata Titles Act 1985;

and

(b)the administrative authority shall apportion any prescribed charge, and any rebate allowable, according to — 

(i)the extent of the several respective interests, on a basis proportionate to those interests; and

(ii)if the applicant or registered person does not occupy the whole of the land as their ordinary place of residence, the extent to which it is so occupied,

except where section 31(3)(a) applies or where in accordance with the procedural manual issued under section 9 some other basis is permissible and in the opinion of the administrative authority is more appropriate.

(2)Where although land is used as the ordinary place of residence of an applicant or registered person it is not the sole use of that land, the administrative authority may apportion the prescribed charge, and any rebate allowable, according to — 

(a)the extent to which the land is so used as a place of residence; and

(b)any other use,

on a basis proportionate to the respective uses.

(3)Notwithstanding that a person may be both an eligible pensioner and an eligible senior that person, pursuant to section 32(4), must elect under which basis of eligibility the entitlement of that person is to be registered, and where any land is to be treated as belonging — 

(a)to an applicant and the spouse of an applicant; or

(b)to a number of persons,

the maximum rebate allowable in respect of a prescribed charge on that land for any charged period shall not exceed 50% regardless of the basis of eligibility of either spouse or of any of those persons or of the manner in which it is apportioned.

(4)Where land is, for the purposes of this Act, treated as belonging both to — 

(a)an eligible person; and

(b)some other person, not being the spouse of that eligible person, who is not an eligible person,

the administrative authority, having in accordance with section 7 determined the nature and extent of the entitlement of the eligible person, shall make the apportionments referred to in subsections (1) and (2) and allow a proportionate rebate of the prescribed charge.

(5)Where, before the coming into operation of Part 2 of the Rates and Charges (Rebates and Deferments) Amendment Act 1993 1, any administrative authority allowed to an eligible person a proportionate rebate, that proportionate rebate shall be taken to have been authorised under this Act.

[Section 28 amended by No. 25 of 1993 s.7.]

29.Relevant interests

(1)Where an eligible person — 

(a)in the case of land vested in the Crown, is authorised by the Crown to occupy that land under a lease, licence or concession granted by the Crown or any other arrangement;

(b)occupies land on which the person is and remains liable to pay prescribed charges, if that occupation occurs — 

(i)following the death of a person, and during the distribution of the estate of the deceased or under the terms of a deed of arrangement varying that distribution; and

(ii)by reason that the eligible person, under that distribution — 

(A)as a beneficiary, has a prospective entitlement to the fee simple in that land;

(B)is a life tenant, on whom is conferred the right to occupy the land; or

(C)is entitled under the will of the deceased to occupy the land;

(c)being by reason of ill‑health, frailty or other cause dependant for care on others, occupies that land under the terms of a deed, or of a trust, which was, in the opinion of the administrative authority, entered into to safeguard the interests of that person;

(d)as a shareholder in a corporation which, at the coming into operation of this Act, owned the land, has conferred upon them by virtue of that shareholding an express entitlement to occupy that land or a specific part of the land, and that shareholding was acquired by that person — 

(i)before the coming into operation of this Act; or

(ii)after the coming into operation of this Act, subject to subsection (2), from a previous shareholder;

or

(e)is entitled, by reason of having agreed to purchase the land under a contract of sale notwithstanding that title has not passed to that person from the vendor, to possession of the land,

that person has an interest in the land which is to be taken to be relevant for the purposes of this Act.

(2)Where an entitlement as regards any land belonging to a person as a shareholder in a corporation was registered by reason of the operation of subsection (1)(d), if that person disposes of the whole of that shareholding to another eligible person who applies for a similar entitlement to be registered that other person may be deemed to have a relevant interest in the land notwithstanding that the shareholding was acquired after the coming into operation of this Act.

[Section 29 amended by No. 25 of 1993 s.8; No. 22 of 1998 s.22.]

30.Ordinary place of residence, not in actual occupation

(1)Notwithstanding that the person concerned is not for the time being resident there, land shall be deemed to be the ordinary place of residence of that person if — 

(a)the land belongs to that person, and was formerly the ordinary place of residence of that person;

(b)furniture, household goods or personal effects of that person remain in the residence;

(c)the land is — 

(i)unoccupied;

(ii)occupied by any dependant of that person as the ordinary place of residence of that dependant; or

(iii)with the consent of that person occupied by some other person otherwise than on a paying basis;

and

(d)that person has not for the time being any other entitlement registered,

where the residence of that person there ceased by reason of ill‑health, frailty or other cause not within the control of that person.

[(2)repealed]

[Section 30 amended by No. 22 of 1998 s.23.]

31.Certain cases of former joint occupation

(1)Subject to this section, where a person (who may or may not have had an entitlement registered in respect of that land) is the sole owner of land and ceases to occupy the land as their ordinary place of residence but leaves there a dependant — 

(a)for whom the land had also been, and remains, the ordinary place of residence; and

(b)who — 

(i)as occupier, is liable to pay and pays a prescribed charge in respect of the land; and

(ii)is an eligible person,

then the administrative authority may allow the dependant a rebate on that prescribed charge, notwithstanding that the dependant has no entitlement registered.

(2)Where land belongs to persons who are or were married or living there together as de facto spouses and those persons are divorced, or separate, and cease to live there together, any existing authorisation to defer payment of a prescribed charge shall cease, unless section 45(2) applies, but a rebate may be allowed in respect of any subsequent charged period to either of those persons who — 

(a)is an eligible person; and

(b)occupies the land as their ordinary place of residence.

(3)A rebate allowable under subsection (2) in respect of a subsequent charged period shall be apportioned — 

(a)where an order of the Family Court makes provision in relation to a relevant prescribed charge, in a manner not inconsistent with that order; or

(b)otherwise, under section 28 according to the extent to which the land belongs to an eligible person who occupies the land as their ordinary place of residence.

[Section 31 amended by No. 25 of 1993 s.9.]

Division 3 — The registration process

32.Registration

(1)Where an applicant who is an eligible person wishes an entitlement as regards the land on which any prescribed charge is payable to be registered by the administrative authority the applicant must — 

(a)prior to the registration date for that charge, make a written application substantially in the prescribed form to the administrative authority; and

(b)furnish as accurately as practicable such information as is required to be given on the form or subsequently by the administrative authority.

(2)An administrative authority may require an application under subsection (1) to be accompanied or supported by a written declaration made by the applicant, or by some other person acceptable to the administrative authority for that purpose, as to such facts relevant to the application as the authority may specify.

(3)Subject to subsection (4), an administrative authority upon — 

(a)receiving an application for registration made in accordance with this section; and

(b)being satisfied — 

(i)that the conditions, circumstances or other facts relevant to the application are such as to make the applicant eligible; and

(ii)as to the entitlement of the applicant,

shall, even if arrears in respect of a prescribed charge in relation to that land remain payable by the applicant, cause the entitlement of the applicant to the land concerned to be registered under this Act specifying the nature of and extent of that entitlement and any apportionment made under section 28 of the liability for the prescribed charge.

(4)An entitlement as regards the land shall not be registered — 

(a)for the same person, in respect of more than one place of residence; or

(b)in the name of the same person both as an eligible senior and as an eligible pensioner.

(5)Notwithstanding that the registration date as regards any prescribed charge may be a date later than the commencement of the rating year in which the charged period occurred, the determination of the eligibility and entitlement of an applicant shall be made on the facts relevant to the application as at the commencement of that rating year.

(6)An administrative authority shall establish and maintain the register required for the purposes of this Act in accordance with the requirements of the procedural manual issued under section 9.

[Section 32 amended by No. 25 of 1993 s.10.]

33.Effect of registration

(1)Where as regards any land an entitlement is registered in relation to any kind of prescribed charge on that land the person whose entitlement it is shall thereby, subject to this Act, be authorised in relation to a charge of that kind — 

(a)to pay a rebated amount; or

(b)to defer payment,

for the charged period for which that charge was made and for all subsequent charged periods until the registration is amended or cancelled under section 37.

(2)Where in relation to any charged period an entitlement to land is registered, effect shall be given by the administrative authority to any rebate or deferment allowable for that charged period as though the entitlement remained that of the registered person, notwithstanding that during the charged period — 

(a)the registered person dies, or ceases to be an eligible person; or

(b)the land ceases to belong to the registered person,

but effect shall not be given to the rebate or deferment in relation to any subsequent charged period.

(3)Where arrears are due from a registered person in respect of a prescribed charge neither payment of a rebated amount nor deferment in respect of a prescribed charge of that kind shall be allowed by an administrative authority, notwithstanding that an entitlement is registered by that person relating to the land, unless subsection (4) applies.

(4)Where, before the coming into operation of Part 2 of the Rates and Charges (Rebates and Deferments) Amendment Act 1993 1, any arrangement for the payment of arrears in respect of a prescribed charge was entered into by an administrative authority with a registered person, that arrangement shall be taken to have been authorised under this Act and effect shall be given to the arrangement according to its terms.

(5)Where, in relation to any arrears payable in respect of a prescribed charge by an eligible person, a direction is given to the administrative authority under section 9 to — 

(a)apply any payment; or

(b)impose any requirement for penalty interest,

in accordance with the requirements of the procedural manual issued under that section, notwithstanding the provisions of the Local Government Act 1995, the administrative authority shall comply with the direction.

[Section 33 amended by No. 25 of 1993 s.11; No. 14 of 1996 s.4.]

34.Registration date

(1)Registration of an entitlement as regards any land must be applied for — 

(a)in relation to a charge made under — 

(i)the Local Government Act 1995;

(ii)the Soil and Land Conservation Act 1945; or

(iii)the Water Boards Act 1904,

before the end of 35 days from the date of issue of the notice requiring payment of the charge;

(b)in relation to a charge made under the Water Agencies (Powers) Act 1984 or the Land Drainage Act 1925, on or before 31 July following the date of issue of the notice requiring payment of the charge; and

(c)in relation to any other kind of charge, on or before such date as may be fixed by regulations,

except where subsection (2) or section 42(3) applies.

(2)Where land was used as a place of residence at the commencement of a rating year but no valuation of the land for the purposes of a prescribed charge had then been determined, if registration of an entitlement as regards that land is applied for within 35 days from the date of issue of a notice which — 

(a)requires payment of a prescribed charge; and

(b)was issued subsequent to such a valuation being determined,

this Act has effect in relation to prescribed charges arising during a charged period that occurs in that rating year.

[Section 34 amended by No. 73 of 1995 s.188; No. 14 of 1996 s.4.]

35.Change in circumstances of registered person

(1)Where the entitlement of a person as regards any land is registered, if — 

(a)the person ceases — 

(i)to hold a seniors’ card;

(ii)to be an eligible pensioner; or

(iii)to occupy the land as their ordinary place of residence;

(b)the interest or the extent of the interest of that person in the land changes in such a manner as to change the relevant entitlement; or

(c)the land no longer belongs to that person,

the registration may need to be reviewed by the administrative authority and the person is required forthwith to notify the administrative authority, in writing, of the change in circumstances.

(2)Where in respect of any charged period an eligible person would be authorised to have registered, or to apply for the registration of, an entitlement as regards land in more than one place and it is alleged that each is the ordinary place of residence of that person, that person — 

(a)may retain, or have, an entitlement registered only for one of those places;

(b)must elect to which of those places this Act is to apply; and

(c)must relinquish any other entitlement.

(3)Where subsection (2) applies to a place where a person has an entitlement which is required to be relinquished that person shall, in writing, notify every administrative authority which makes any prescribed charge in respect of that place — 

(a)of the change of circumstances, in that the person has relinquished the entitlement and elected that the Act shall no longer apply to that place; and

(b)of any other land in respect to which that person claims an entitlement instead.

(4)If, by reason only of any increase in the assets or income of that person to a value in excess of that permitted by the means test, a person ceases to be an eligible person as regards any land, that person remains a person who may be allowed to retain — 

(a)the benefit of any rebate on a prescribed charge, which that person had previously been allowed; and

(b)any right to defer payment of a prescribed charge, until such time as a liability for payment of the full amount under this Act otherwise arises,

but for future charged periods must seek registration again if then eligible.

36.Review of registration

An administrative authority shall cause any registration, whether under this Act or any Act repealed by this Act, to be reviewed — 

(a)not less than once in each period of 3 consecutive years; and

(b)on receipt of any notification under section 35 which may affect the registration.

37.Amendment or cancellation of registration

(1)An administrative authority — 

(a)may, where a registered person notifies an administrative authority as to a change in circumstances as required by section 35; and

(b)shall, if it otherwise appears to an administrative authority by which the entitlement of a person is registered — 

(i)that the eligibility of the person has ceased;

(ii)that the entitlement of that person differs from that determined on the basis of the information disclosed at the time of registration; or

(iii)that the person no longer has the entitlement as regards the land which was registered,

determine, with effect in relation to the succeeding rating year, to amend or cancel the registration, as the case requires.

(2)An administrative authority by which the entitlement of a person is registered shall, upon receiving an application in writing from that person for cancellation of the registration, cancel the registration with effect from the day on which the application was received.

(3)On making a determination as to the amendment or cancellation of the registration of the entitlement of a person the administrative authority concerned shall cause that person to be notified in writing of the determination and of the reason why the cancellation or amendment is proposed to be effected.

(4)Subject to section 12 and section 14(2), effect may be given to a determination made under this section.

[Section 37 amended by No. 25 of 1993 s.12.]

Division 4 — Miscellaneous

38.Offences

(1)A person who — 

(a)for the purposes of any application under this Act, knowingly provides information that is false or misleading in any material particular;

(b)omits to notify an administrative authority of a change of circumstances, as required by section 35; or

(c)for the purpose of trying to obtain a benefit under this Act, purports — 

(i)to retain an entitlement, knowing that the entitlement as registered had ceased to exist; or

(ii)to be an eligible person, knowing that the eligibility had ceased,

commits an offence.

Penalty: $1 000.

(2)A complaint against a person for an offence under subsection (1) must be made within 5 years from the time when the alleged offence occurred.

[Section 38 amended by No. 22 of 1998 s.24.]

39.Persons allowed rebate or deferment incorrectly

(1)Where it appears to an administrative authority by which the entitlement of a person is registered that, consequent upon a contravention of this Act, the entitlement of that person has unlawfully continued to be registered when — 

(a)the person was not eligible to have the entitlement registered; or

(b)the entitlement did not exist,

that administrative authority may determine that the entitlement shall be taken for the purposes of this Act not, since the contravention, to have been correctly registered and effect shall not be given to the registration.

(2)Where an administrative authority determines that a rebate or deferment was allowed, purportedly under this Act, on any prescribed charge to a person to whom it should not have been allowed — 

(a)the rebate purportedly allowed is of no effect;

(b)the amount paid shall be taken to have been paid in partial satisfaction of the prescribed charge;

(c)the amount, or the balance, of the rebate or of the amount deferred — 

(i)is payable to the relevant administrative authority on demand; and

(ii)is recoverable by the administrative authority in any court of competent jurisdiction;

(d)that person is liable to any penalty in respect of arrears of that prescribed charge that may apply apart from this Act; and

(e)if — 

(i)the amount of a rebate purportedly allowed has been reimbursed under section 17, the reimbursement shall be reversed; or

(ii)interest has been allowed under section 17 on deferral of a payment the interest shall be repaid,

whether or not the person concerned has contravened this Act.

(3)Where a rebate was allowed by reference to an apportionment made on a basis different from the entitlement the person concerned in fact should have had, so that the rebate purportedly allowed was more than it should have been — 

(a)the rebate purportedly allowed shall be reduced to the correctly apportioned rebate;

(b)the amount paid shall be taken to have been paid in partial satisfaction of the prescribed charge; and

(c)if the amount of the rebate mistakenly allowed has been reimbursed under section 17, the reimbursement shall be adjusted accordingly.

Part 3  Rebates

40.Rebates to registered persons

(1)Where, at the commencement of the charged period, an eligible person — 

(a)is liable for the payment of a prescribed charge, or in respect of a prescribed charge which is apportioned in accordance with section 28, on any land used by that person as their ordinary place of residence; and

(b)has — 

(i)an entitlement as regards that land which is registered by the administrative authority; or

(ii)the right, as a dependant occupying the land in circumstances to which section 31(1) applies, to be allowed the benefit of a rebate,

the liability for payment of that charge, or the proportion that relates to the extent of the entitlement of the eligible person, may, subject to this Act, be satisfied by the payment of a rebated amount before the end of the charged period.

(2)Where, apart from this Act, an administrative authority allows a discount on a prescribed charge, and any conditions applicable to that discount are met, subsection (1) applies as though the liability for payment of the prescribed charge had been reduced by the discount allowed.

(3)Where — 

(a)a person who would otherwise be authorised to pay a rebated amount — 

(i)was eligible and entitled to apply for registration as regards that charge at the commencement of the rating year;

(ii)paid the whole of the amount of the prescribed charge before being registered; and

(iii)was, in accordance with section 34, registered subsequently;

or

(b)section 42(2) applies,

then the administrative authority shall refund, or give credit for, the amount of the rebate.

(4)An administrative authority shall, subject to this Act, allow to any person to whom subsection (1) applies a rebate on any prescribed charge, that rebate being calculated in such a manner as to reflect the extent of the entitlement which that person has in the land and, in accordance with section 28, apportioned where appropriate.

(5)Before taking into account any apportionment of a rebate required or permitted by this Act, the amount of the rebate to be allowed shall be — 

(a)for an eligible senior, on a prescribed charge for the provision of water supply, sewerage or drainage — 25% of the prescribed charge concerned, up to such limit as is prescribed;

(b)for an eligible pensioner, on any prescribed charge by way of rates or for the provision of water supply, sewerage or drainage — 50% of the prescribed charge concerned; and

(c)on any other prescribed charge — the prescribed percentage.

[Section 40 amended by No. 25 of 1993 s.13.]

41.Effect of payment of rebated amount

Where the rebated amount, or if the amount of the rebate is apportioned under section 28 the relevant proportion to which the particular entitlement related, of a prescribed charge is paid by or on behalf of a registered person within the charged period — 

(a)that person shall not be liable to pay any further amount for that prescribed charge; and

(b)the administrative authority — 

(i)has no further claim against that person for that prescribed charge; and

(ii)may claim for reimbursement under section 16,

subject to this Act.

[Section 41 amended by No. 25 of 1993 s.14.]

42.Charges for periods preceding, or for improvements made or services provided subsequent to, registration

(1)If an administrative authority makes a prescribed charge in respect of any land for a year or part of a year preceding the date of issue of the notice requiring payment of that prescribed charge, a person, subject to subsection (2), may be allowed a rebate on that prescribed charge, if at the commencement of the rating year in which the charged period occurred that person was — 

(a)liable to pay that charge;

(b)an eligible person; and

(c)entitled to apply for the registration of an entitlement as regards that land,

and was so registered subsequently.

(2)A rebate may be allowed under subsection (1) to any person where the rebated amount of the prescribed charge is paid to the administrative authority before the due date, being a date not earlier than 6 months after the date of the notice specified by the administrative authority in the notice requiring payment, but not otherwise.

(3)Where an entitlement as regards land was registered, and the land was used as a place of residence, at the commencement of a rating year and during that year — 

(a)a prescribed charge is made by way of rates relating to improvements subsequently effected to the land; or

(b)a prescribed charge is made in respect of additional or other water supply, sewerage or drainage services subsequently provided,

this Act has effect in relation to those prescribed charges arising during a charged period that occurs in that rating year, notwithstanding that the registration previously effected did not relate to a charge of that kind, and the particulars of the registration shall be amended accordingly.

Part 4 — Deferment

Division 1 — Where charges may be deferred

43.Circumstances where deferment may be allowed

(1)In relation to any prescribed charge, the administrative authority may, subject to subsection (2), allow payment of a prescribed charge to be deferred where — 

(a)the person liable to pay the charge is an eligible pensioner;

(b)the conditions to which a rebate of that charge is subject have been met; and

(c)the land to which the charge related belongs to one person only, unless subsection (3) or subsection (4) applies,

but the administrative authority under section 47 may decline to allow the payment to be deferred.

(2)In relation to any land, deferment of the payment of a prescribed charge may only be allowed if — 

(a)the entitlement of the person liable to pay the relevant prescribed charge is as the sole owner of the fee simple in possession in that land; or

(b)subsection (3) or subsection (4) applies.

(3)In relation to land which belongs to several persons, being owners as tenants in common of undivided shares in the land, deferment of the payment of a prescribed charge may be allowed where the charge to which the deferral sought relates is based on an assessment made in respect only of the specific part of that land which — 

(a)is in the exclusive occupation of; and

(b)is the ordinary place of residence of,

the person liable to pay the charge, but not otherwise.

(4)In relation to a person liable for the payment of a charge whose entitlement is registered together with an entitlement of some other person as regards the same land (whether or not that other entitlement is a registered entitlement), deferment of the payment of a prescribed charge may be allowed if — 

(a)the other person is the spouse of the person liable; or

(b)that other person — 

(i)occupies the land as his or her ordinary place of residence; and

(ii)is also eligible to defer, and agrees to the deferral of, the payment of the charge,

but not otherwise.

[Section 43 amended by No. 25 of 1993 s.15.]

44.Deferred payment of rates by eligible pensioner

(1)Where an eligible pensioner who is a registered person does not pay, or does not wholly pay, the rebated amount of any charge before the end of the charged period, or such period as may have been specified under section 42(2), that person — 

(a)remains liable for the payment of the full amount of the charge, without rebate; and

(b)ceases to be authorised to satisfy the liability for the payment of the charge by the payment only of a rebated amount,

but the administrative authority shall not seek to recover the amount, or the balance of the amount owing, from that person, and the liability of that person to pay that amount or that balance may be deferred until such time as it becomes payable in accordance with subsection (2).

(2)Prescribed charges, liability for the payment of which is deferred under this Act, become payable and may be recovered by the administrative authority if the person liable for the payment — 

(a)dies, unless section 45(1) applies;

(b)ceases to be a person entitled to the land;

(c)ceases to occupy the land as their ordinary place of residence, unless — 

(i)a person to whom section 31(1) applies continues to reside there;

(ii)residence there by that person ceased by reason of ill‑health, frailty or other cause not within the control of that person; or

(iii)residence there by that person ceased upon that person ceasing to live together with a spouse there, but that spouse remains there, and section 45(2) applies;

or

(d)being a person to whom section 19 applies, is notified in writing that under section 21 the administrative authority has determined that the allowing of deferment can no longer be justified,

whichever happens first.

(3)Where the liability for the payment of prescribed charges is deferred as regards any land to which several persons are entitled, being owners as tenants in common of undivided shares in the land, then notwithstanding the provisions of any other Act the liability for the payment of the charges to which the deferral relates attaches only to — 

(a)the specific part of that land to which an assessment of the kind referred to in section 43(3) related; and

(b)the charge on that part of the land in so far as it remains unpaid.

45.Where charges may remain deferred in favour of a spouse

(1)Where — 

(a)prescribed charges, the liability for the payment of which is deferred, would otherwise become payable upon the death of the person liable for the payment; but

(b)the land continues to be the ordinary place of residence of a surviving spouse of that person, whether or not that land had also belonged to the surviving spouse,

the liability for payment arising on the death of that person shall be further deferred until that surviving spouse — 

(c)dies; or

(d)ceases to be a person to whom the land, for the purposes of this Act, belongs,

notwithstanding that the spouse may not be an eligible person.

(2)Where — 

(a)prescribed charges, the liability for the payment of which is deferred, would otherwise become payable upon the person liable for the payment ceasing to occupy the land as their ordinary place of residence; but

(b)a spouse of that person continues so to occupy the land,

the liability for payment of the charges remaining owing shall be further deferred until — 

(c)the person dies;

(d)the spouse continuing in residence dies or ceases so to occupy the land; or

(e)an order of a court of competent jurisdiction in family matters otherwise provides for the payment,

notwithstanding that the spouse may not be an eligible person.

46.Continuing liability for payment of deferred charges to be a charge on the land

(1)Where deferment of the liability for the payment of any prescribed charges has been or is allowed and those charges remain unpaid, those charges in so far as they remain unpaid are by force of this Act a charge on the land ranking equally with any other charge on that land created by an Act, and before any other kind of charge on that land, subject to subsections (2) and (3).

(2)Where deferment of the liability for the payment of any prescribed charges has been or is allowed and those charges remain unpaid, if the land to which the liability relates is land which was or is — 

(a)land subject to the provisions of — 

(i)the State Housing Act 1946 3; or

(ii)the Housing Act 1980;

or

(b)land the subject of a scheme relating to housing — 

(i)entered into between the Commonwealth and the State; or

(ii)administered or managed by The State Housing Commission,

any amount owing under those Acts or such a scheme to The State Housing Commission has priority over any amount owing arising out of the deferment of prescribed charges payable on that land.

(3)Any amount owing to the Defence Homes Corporation under the Commonwealth Act known as the Defence Service Homes Act 1918 in respect of land subject to that Commonwealth Act has priority over any amount owing arising out of the deferment of prescribed charges payable on that land.

Division 2 — Where charges may not be deferred

47.Charges likely not to be recoverable

Where, by reason that the likely net sale value of the land would be insufficient to satisfy the liability, an administrative authority determines that any prescribed charges, or any charges the deferment of which has previously been allowed (whether under this Act or the Pensioners (Rates Rebates and Deferments) Act 1966), are payable as regards the land concerned but might not be recoverable, despite being charged on the land, that administrative authority — 

(a)may decline to permit deferral in respect of that or any subsequent charged period; but

(b)may allow a rebate,

in respect of the charged period.

Part 5  General

48.Registration of documents

The Registrar of Titles under the Transfer of Land Act 1893 and any other person authorised by a written law to record and give effect to the registration of documents relating to transactions affecting any estate or interest in land or other property may take cognizance of the provisions of this Act, and is empowered to record and register in the appropriate manner such documents as are necessary to record a charge on land arising under this Act or otherwise to give effect to this Act.

49.Recovery of deferred charges not prevented by Limitation Act 1935

Where the payment of any prescribed charges is — 

(a)deferred; or

(b)allowed to be continued to be deferred or postponed,

under this Act nothing contained in the Limitation Act 1935 prevents the administrative authority from recovering any amount which but for this section that authority would by that Act have been prevented from doing.

50.Regulations

The Governor may make regulations prescribing all matters that are required or permitted by this Act to be prescribed, or are necessary or convenient to be prescribed for giving effect to the purposes of this Act.

51.Repeals

(1)The Pensioners (Rates Rebates and Deferments) Act 1966 is repealed.

(2)The Seniors (Water Service Charges Rebates) Act 1990 is repealed.

52.Consequential amendments

[Omitted under the Reprints Act 1984 s.7(4)(e).]

dline

 

Notes

1This reprint is a compilation as at 19 May 2000 of the Rates and Charges (Rebates and Deferments) Act 1992 and includes all amendments effected by the other Acts referred to in the following Table.

Table of Acts

Short title

Number and year

Assent

Commencement

Miscellaneous

Rates and Charges (Rebates and Deferments) Act 1992

31 of 1992

19 June 1992

Proclaimed
1 July 1992

(see section 2 and
Gazette
26 June 1992

p.2643)

 

Rates and Charges (Rebates and Deferments) Amendment Act 1993

25 of 1993

15 December 1993

Parts 1 and 2 deemed operative
1 July 1993 (see section 2(1)); balance proclaimed 1 January 1994

(see section 2(2) and
Gazette 31 December 1993 p.6862)

 

Statutes (Repeals and Minor Amendments) Act 1994,
section 4

73 of 1994

9 December 1994

9 December 1994
(see section 2)

 

Water Agencies Restructure (Transitional and Consequential Provisions) Act 1995,
section 188

73 of 1995

27 December 1995

Proclaimed
1 January 1996

(see section 2(2)

and
Gazette 29 December 1995 p.6291)

 

Local Government (Consequential Amendments)
Act 1996
,
section 4

14 of 1996

28 June 1996

1 July 1996
(see section 2)

 

Statutes (Repeals and Minor Amendments)
Act 1997
,
section 102

57 of 1997

15 December 1997

15 December 1997 (see section 2(1))

 

Revenue Laws Amendment (Assessment) Act 1998,
Part 4

22 of 1998

30 June 1998

1 July 1998
(see section 2(1))

Section 25:
savings
2

2Section 25 of the Revenue Laws Amendment (Assessment) Act 1998 (No. 22 of 1998) reads as follows —

25.Savings — procedural manuals

A procedural manual issued under section 9 of the Rates and Charges (Rebates and Deferments) Act 1992 as in force before the commencement of this Part has effect on and after the commencement of this Part as if it had been issued under section 9 of the Rates and Charges (Rebates and Deferments) Act 1992 as amended by section 16 of this Act.

”.

3Repealed by the Housing Act 1980 (No. 58 of 1980).

 

Defined Terms

 

[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]

Defined TermProvision(s)

administrative authority3(1)

applicant3(1)

charged period3(1)

child3(1)

deferment3(1)

dependant3(1)

document11(4)

eligibility3(1)

eligible pensioner3(1)

eligible person3(1)

eligible senior3(1)

entitlement3(1)

information11(4)

land3(1)

making3(1)

parliamentary purposes11(4)

pensioner concession card3(1)

prescribed charge3(1)

prescribed means test3(1)

rating year3(1)

rebate3(1)

rebated amount3(1)

registered3(1)

registered person3(1)

registration date3(1)

relevant interest3(1)

seniors’ card3(1)

spouse3(1)

State concession card3(1)

the pension means test3(1)

Water Board3(1)

year3(1)

 

 

 

 

 

 

 

By Authority: JOHN A. STRIJK, Government Printer