Tasmanian Consolidated Acts

LOCAL GOVERNMENT (RATES AND CHARGES REMISSIONS) ACT 1991 - SECT 4

      (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.

      (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

(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.

      (3) For the purpose of this section, a person is taken to have been occupying a property as a principal dwelling on 1 July in a financial year if –

(a) in the case of a single person, that person was in a prescribed institution and did not receive any rental income from the property; or

(b) in the case of a person who is married or in a significant relationship, within the meaning of the Relationships Act 2003 –

(i) that person and that person's spouse were in a prescribed institution and neither person received any rental income from the property; or

(ii) that person was in a prescribed institution and that person's spouse occupied the property as his or her principal place of residence.

      (3A) For the purpose of subsection (3)(a), a person must provide a statutory declaration stating that the person –

(a) was in a prescribed institution; and

(b) did not receive rental income from the property.

      (3B) For the purpose of subsection (3)(b)(i), a person must provide a statutory declaration stating that the person and the person's spouse –

(a) were in a prescribed institution; and

(b) did not receive rental income from the property.

      (3C) A person referred to in subsection (3)(a) or subsection (3)(b)(i) is only eligible for a remission of rates or charges for a period not exceeding 2 consecutive financial years.

      (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 –

      (5) An application made in accordance with subsection (4) shall have effect as if it were an application made under subsection (1) by an eligible pensioner.

      (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 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 –

      (8) If –

(a) an eligible pensioner who has made an application under subsection (1) dies 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 –

      (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 –

(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.