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TASMANIA
__________
LOCAL GOVERNMENT (RATES AND CHARGES
REMISSIONS) AMENDMENT BILL 2007
__________
CONTENTS
1. Short title
2. Commencement
3. Principal Act
4. Section 3 amended (Interpretation)
5. Section 4 amended (Municipalities to remit rates and charges)
6. Sections 4A, 4B, 4C, 4D, 4E, 4F, 4G, 4H and 4I inserted
4A. False or misleading statements
4B. Power to require repayments
4C. Objections
4D. Objections lodged out of time
4E. Determination of objections
4F. Rights of appeal
4G. Appointment of authorised officers
4H. Authorised investigations
4I. Powers of investigation
7. Section 5 amended (Treasurer to pay municipalities amounts
remitted)
8. Section 6 amended (Treasurer may issue directions)
9. Section 6A inserted
6A. Delegations
10. Section 8 inserted
8. Transitional provisions
[Bill 67]-VI
2
LOCAL GOVERNMENT (RATES AND CHARGES
REMISSIONS) AMENDMENT BILL 2007
(Brought in by the Premier, the Honourable Paul Anthony
Lennon)
A BILL FOR
An Act to amend the Local Government (Rates and Charges
Remissions) Act 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:
1. Short title
This Act may be cited as the Local Government
(Rates and Charges Remissions) Amendment Act
2007.
2. Commencement
This Act commences on 1 July 2008.
3. Principal Act
In this Act, the Local Government (Rates and
Charges Remissions) Act 1991* is referred to as
the Principal Act.
*No. 8 of 1991
[Bill 67] 3
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4. Section 3 amended (Interpretation)
Section 3 of the Principal Act is amended as
follows:
(a) by inserting the following definition
before the definition of "charges":
"authorised officer" means
(a) the Commissioner; or
(b) a person appointed as an
authorised officer under
section 4G;
(b) by inserting the following definition after
the definition of "charges":
"Commissioner" means the
Commissioner of State Revenue
appointed under section 7 of the
Taxation Administration Act
1997;
(c) by omitting the definition of "partner";
(d) by omitting the definition of "relevant
date";
(e) by omitting "rebate." from the definition
of "remission" and substituting "rebate;";
(f) by inserting the following definition after
the definition of "remission":
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"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.
5. Section 4 amended (Municipalities to remit rates
and charges)
Section 4 of the Principal Act is amended as
follows:
(a) by omitting subsections (1) and (2) and
substituting the following subsections:
(1) 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.
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(1A) 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) 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) 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
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(b) occupying as his or her
principal dwelling the
property in respect of
which the rates or charges
are payable.
(1D) 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) 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.
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(b) by omitting from subsection (3)
"subsection (1)(b)(ii)" and substituting
"this section";
(c) by omitting from subsection (3) "the
relevant date" and substituting "1 July in
a financial year";
(d) by omitting from subsection (3)(b)(i) "or
partner";
(e) by omitting from subsection (3)(b)(ii) "or
partner";
(f) by omitting subsection (4) and
substituting the following subsection:
(4) 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
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the surviving spouse may make
that application.
(g) by omitting from subsection (5) "a
person entitled to the remission in
accordance with that subsection" and
substituting "an eligible pensioner";
(h) by inserting the following subsections
after subsection (5):
(6) 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) If
(a) an eligible pensioner who
has made an application
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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) If
(a) an eligible pensioner who
has made an application
under subsection (1) dies
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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) 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
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(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.
6. Sections 4A, 4B, 4C, 4D, 4E, 4F, 4G, 4H and 4I
inserted
After section 4 of the Principal Act, the
following sections are inserted:
4A. False or misleading statements
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.
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Penalty: Fine not exceeding 2 penalty
units.
4B. Power to require repayments
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.
4C. Objections
(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.
4D. Objections lodged out of time
(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
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(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.
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(5) The decision of the Commissioner made
under subsection (3)(b) is final and is not
subject to judicial or other review.
4E. Determination of objections
(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.
4F. Rights of appeal
(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.
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(2) An application for a review must be
made within 60 days after the objector
receives a written notice under
section 4E(2).
4G. Appointment of authorised officers
The Commissioner may appoint a person
who is a State Service employee as an
authorised officer for the purposes of
sections 4H and 4I.
4H. Authorised investigations
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.
4I. Powers of investigation
(1) For the purpose of an investigation
conducted under section 4H, an
authorised officer may require a person
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(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.
7. Section 5 amended (Treasurer to pay municipalities
amounts remitted)
Section 5(1) of the Principal Act is amended by
omitting "section 4(1)," and substituting
"section 4,".
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8. Section 6 amended (Treasurer may issue directions)
Section 6 of the Principal Act is amended by
omitting "section 4(1) or (4)," and substituting
"section 4,".
9. Section 6A inserted
After section 6 of the Principal Act, the
following section is inserted:
6A. Delegations
The Commissioner may delegate any of
his or her functions or powers under this
Act other than this power of delegation.
10. Section 8 inserted
After section 7 of the Principal Act, the
following section is inserted:
8. Transitional provisions
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.
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