Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Subject to
subsection (5), interest accrues on the levy, or an instalment of the
levy, that is not paid to a local government or the Authority, as the case
requires, from the time it becomes due and payable.
(2) For the purposes
of this section, the Minister may, by notice published in the Gazette
—
(a)
declare a rate of interest that applies to any unpaid levy, or to any unpaid
levy on land in one or more local government districts, as specified in the
notice; or
(b)
change or revoke a rate of interest declared under paragraph (a).
(3) Different rates of
interest may be declared under subsection (2) in relation to different
local government districts.
(4) For the purpose of
its recovery, levy interest is taken to be an amount of levy that is due and
payable.
(5) No interest is to
accrue on the levy, or an instalment of the levy, payable by —
(a) a
person entitled under the Rates and Charges (Rebates and
Deferments) Act 1992 to a rebate or deferment in respect of the levy; or
(b) a
person of a kind prescribed by the regulations.
[Section 36S inserted by No. 42 of 2002
s. 15.]