New South Wales Consolidated Acts

LOCAL GOVERNMENT ACT 1993 - SECT 548A

548A Aggregation of values of certain parcels subject to rates containing base amounts

(1) If the council is of the opinion that the levying of a minimum rate or of a rate containing a base amount:

(a) would apply unfairly, and

(b) could cause hardship to a rateable person who is rateable in respect of two or more separate parcels of land subject to the rate,

it may aggregate the land values of such of the parcels as it determines and levy the rate on the aggregated land values.

(2) Land values may be aggregated under this section for separate parcels of land only if each separate parcel is subject to:

(a) the same category or subcategory of the same ordinary rate, or

(b) the same special rate.

(3) A council must not aggregate the land values of two or more separate parcels of land:

(a) if each parcel is a parcel on which a dwelling is erected or a parcel that comprises (or substantially comprises) a dwelling in a residential flat building, or

(b) if the parcels are a combination of parcels referred to in paragraph (a).