RATES AND LAND TAX REMISSION ACT 1986 TABLE OF PROVISIONS 1. Short title 3. Interpretation 4. Remission of rates 5. Delegation 6. Payment of amount of rates remitted in certain cases 7. No interest etc payable in respect of remissions 8. Offences SCHEDULE 1 SCHEDULE 4 Legislative history RATES AND LAND TAX REMISSION ACT 1986 - LONG TITLE An Act to provide for the partial remission of rates and land tax payable by certain persons; and for other purposes. RATES AND LAND TAX REMISSION ACT 1986 - SECT 1 1--Short title This Act may be cited as the Rates and Land Tax Remission Act 1986. RATES AND LAND TAX REMISSION ACT 1986 - SECT 3 3--Interpretation In this Act, unless the contrary intention appears-- "council" means a council constituted under the Local Government Act 1999; "rates" means rates payable under the Acts set out in Schedule 1 and includes-- (a) any rates or charges payable under the Local Government Act 1999 for the provision or treatment of water or the removal of sewerage; and (b) contributions payable to the Lyrup Village Association under Part 8 of the Crown Lands Act 1929; and (ba) charges payable to an irrigation authority under Part 7 of the Irrigation Act 1994; and (c) land tax payable under the Land Tax Act 1936; "rating authority" means the authority to whom rates are payable under the Acts set out in Schedule 4. RATES AND LAND TAX REMISSION ACT 1986 - SECT 4 4--Remission of rates (1) The Governor may, by regulation-- (a) prescribe the criteria on which ratepayers are entitled to remission of rates under this Act; and (b) fix the amount of, or prescribe the method of determining the amount of, the remission to which a ratepayer is entitled in relation to rates of a kind specified in the regulations. (2) A regulation may-- (a) leave a matter to be determined according to the discretion of the Minister for the purposes of the regulations; and (b) be brought into operation on a date specified in the regulations that is earlier than the date of its publication in the Gazette. (3) A ratepayer who, in the opinion of the Minister, complies with the prescribed criteria is entitled to a remission of the amount fixed or determined in accordance with the method prescribed, by the regulations in relation to rates of the kind payable by the ratepayer. RATES AND LAND TAX REMISSION ACT 1986 - SECT 5 5--Delegation (1) The Minister may delegate any of the Minister's functions or powers under this Act. (2) A delegation under this section-- (a) may be absolute or conditional; and (b) does not prevent the Minister from acting personally in any matter; and (c) is revocable at will. RATES AND LAND TAX REMISSION ACT 1986 - SECT 6 6--Payment of amount of rates remitted in certain cases (1) The amount of rates payable under the Acts set out in Schedule 4 but remitted under this Act shall, on application by the appropriate rating authority, be paid by the Treasurer to the authority. (2) The Treasurer may issue and apply money from the Consolidated Account for the purpose of making payments required by subsection (1). RATES AND LAND TAX REMISSION ACT 1986 - SECT 7 7--No interest etc payable in respect of remissions No interest, fine or other penalty is payable in respect of rates remitted by this Act. RATES AND LAND TAX REMISSION ACT 1986 - SECT 8 8--Offences (1) A person who makes a false or misleading statement or gives false or misleading information to the Minister in relation to an application for the remission of rates under this Act is guilty of an offence. Penalty: $2 500 or imprisonment for 3 months. (2) A person who has received remission of rates under this Act but who ceases to satisfy any one of the criteria on which the remission was based shall inform the Minister in writing of that fact. Penalty: $1 000. (3) The offences constituted by this section are summary offences. RATES AND LAND TAX REMISSION ACT 1986 - SCHEDULE 1 Schedule 1 Local Government Act 1999 Renmark Irrigation Trust Act 1936 Sewerage Act 1929 Waterworks Act 1932 RATES AND LAND TAX REMISSION ACT 1986 - SCHEDULE 4 Schedule 4 Crown Lands Act 1929 (Part 8) Irrigation Act 1994 Local Government Act 1999 Renmark Irrigation Trust Act 1936 RATES AND LAND TAX REMISSION ACT 1986 - NOTES Legislative history Notes * Amendments of this version that are uncommenced are not incorporated into the text. * Please note--References in the legislation to other legislation or instruments or to titles of bodies or offices are not automatically updated as part of the program for the revision and publication of legislation and therefore may be obsolete. * Earlier versions of this Act (historical versions) are listed at the end of the legislative history. * For further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au. Legislation repealed by principal Act The Rates and Land Tax Remission Act 1986 repealed the following: Rates and Taxes Remission Act 1974 Legislation amended by principal Act The Rates and Land Tax Remission Act 1986 amended the following: Irrigation Act 1930 Land Tax Act 1936 Local Government Act 1934 Sewerage Act 1929 Waterworks Act 1932 Principal Act and amendments New entries appear in bold. Year No Title Assent Commencement 1986 78 Rates and Land Tax Remission Act 1986 4.12.1986 1.4.1987 (Gazette 26.3.1987 p702) 1988 33 Local Government Act Amendment Act 1988 21.4.1988 s 54--1.1.1989 (Gazette 22.12.1988 p2094) 1990 7 Rates and Land Tax Remission Act Amendment Act 1990 5.4.1990 1.1.1990: s 2 1994 39 Irrigation Act 1994 as amended by 87/1996 2.6.1994 Sch 3--1.7.1994 (Gazette 30.6.1994 p1842) 1996 87 Irrigation (Conversion to Private Irrigation District) Amendment Act 1996 12.12.1996 s 11--15.12.1996 (Gazette 12.12.1996 p1850) 2005 60 Local Government (Financial Management and Rating) Amendment Act 2005 1.12.2005 Sch 1 (cll 3--5)--25.1.2007 (Gazette 25.1.2007 p276) 2009 20 Crown Land Management Act 2009 4.6.2009 Sch 1 (cl 4)--uncommenced Provisions amended New entries appear in bold. Entries that relate to provisions that have been deleted appear in italics. Provision How varied Commencement Long title amended under Legislation Revision and Publication Act 2002 s 2 omitted under Legislation Revision and Publication Act 2002 s 3 s 3(1) council amended by 60/2005 Sch 1 cl 3(1) 25.1.2007 rates amended by 33/1988 s 54(a) 1.1.1989 amended by 39/1994 Sch 3 as inserted by 87/1996 s 11 1.7.1994 amended by 60/2005 Sch 1 cl 3(2) 25.1.2007 the prescribed sum deleted by 7/1990 s 3 1.1.1990 s 4 amended by 33/1988 s 54(b) 1.1.1989 substituted by 7/1990 s 4 1.1.1990 Sch 1 substituted by 39/1994 Sch 3 as inserted by 87/1996 s 11 1.7.1994 amended by 60/2005 Sch 1 cl 4 25.1.2007 Sch 2 amended by 33/1988 s 54(c) 1.1.1989 deleted by 7/1990 s 5 1.1.1990 Sch 3 amended by 33/1988 s 54(d) 1.1.1989 deleted by 7/1990 s 5 1.1.1990 Sch 4 substituted by 39/1994 Sch 3 as inserted by 87/1996 s 11 1.7.1994 amended by 60/2005 Sch 1 cl 5 25.1.2007 Sch 5 omitted under Legislation Revision and Publication Act 2002 Historical versions Reprint No 1--15.11.1991 Reprint No 2--15.12.1996