(1)  Subject to subsections (1A) and (2A) , an owner of land, including the Crown, is a ratepayer and is liable for the payment of rates in relation to that land.

(1A)  Despite subsection (1) , but subject to subsection (2C) , the holder of a relevant right to occupation in relation to land to which a subparagraph of section 87(1)(b) relates is a ratepayer and is liable for the payment of rates in relation to that land.

(2)  An occupier of land may enter into a written agreement with the owner to be the ratepayer in respect of that land for specified rates.

(2A)  If an occupier of land enters into an agreement under subsection (2) to be the ratepayer in respect of that land for specified rates, the occupier is a ratepayer in relation to those rates and is liable for the payment of those rates.

(2B)  The Crown may enter into a written agreement with the holder of a relevant right to occupation, in relation to land to which a subparagraph of section 87(1)(b) relates, for the Crown to be the ratepayer in respect of that land for specified rates.

(2C)  If the Crown enters into an agreement under subsection (2B) for the Crown to be the ratepayer in respect of land for specified rates, then, despite subsection (1A) , the Crown is a ratepayer in relation to those rates and is liable for the payment of those rates.

(3)  An occupier who enters into an agreement under subsection (2) to be the ratepayer in respect of land is to notify the general manager accordingly.

(3A)  In the case of land owned by the Crown, the Crown is to notify the general manager that the occupier of that land, or the holder of a relevant right to occupation, has entered into an agreement under subsection (2) or that the Crown has entered into an agreement under subsection (2B) , as the case may be.

(4)  The liability for the payment of rates starts on the date specified in the rates notice as the date by which the rates are due to be paid.

(5)  The date by which rates specified in a rates notice are due to be paid must not be within–

(a) 60 days of the date of issue of the rates notice if the rates are to be paid in one payment; or

(b) 30 days of the date of issue of the rates notice if the rates are to be paid in instalments.

(6)  .  .  .  .  .  .  .  .