Rates Rebate Act 1973

1: Short Title and commencement
1: This Act may be cited as the Rates Rebate Act 1973.
2: This Act shall be deemed to have come into force on 1 April 1973.
2: Interpretation
1: In this Act, unless the context otherwise requires,— child dependant
a: a child who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, is a child who ordinarily resides on the property in respect of which the rates are payable and is a child—
i: whose care is primarily the responsibility of the ratepayer or his or her spouse or partner
ii: who is being maintained as a member of the ratepayer's family; and
iii: who is financially dependent on the ratepayer or his or her spouse or partner
iv: who is not a person in respect of whom payments were being made under section 363 Oranga Tamariki Act 1989
b: a relative of the ratepayer (other than a child to whom paragraph (a) or partner by or through a civil union or de facto relationship, or by adoption Social Security Act 2018 income tax year
a: includes all money received by the ratepayer from any source for the use or advantage of the ratepayer; and
b: includes all money received by the spouse or partner or partner or partner
c: includes, in the case of a ratepayer who carries on any business as a self-employed person, the amount that would be the ratepayer's net income in the preceding tax year Income Tax Act 2007
d: does not include—
i: any capital money received from any source:
ii: any payment made under the Veterans’ Support Act 2014
A: weekly income compensation; or
B: weekly compensation (whether for a veteran or the veteran’s family); or
C: veteran’s pension; or
D: retirement lump sum; or
E: children’s pension; or
F: dependant’s pension:
iii: any pension or periodical allowance or any part thereof received by any person from the Government of any Commonwealth country (other than New Zealand) that the chief executive of the department for the time being responsible for the administration of the Social Security Act 2018
iv: any money received as a grant to meet funeral expenses:
v: any money paid in respect of any military decoration and received by the recipient of such decoration:
vi: any family tax credit Income Tax Act 2007
vii: any salary or wages of a person in receipt of any supported living payment, sole parent support, Social Security Act 2018 or a veteran's pension under Part 6 Social Welfare (Transitional Provisions) Act 1990
viii: any winter energy payment received under the Social Security Act 2018 local authority Local Government Act 2002 operator section 5 partner preceding tax year property
a: a rating unit within the meaning of sections 5B 5C
b: a separate rating area within the meaning of section 5 ratepayer section 10 rates or uniform annual general charge
a:
b: the amount of a discount that is allowed under section 55(3) section 56(4)
c: the amount of a penalty added under section 57
d: rates for which judgment has been entered in a court rates rebate rebate section 6 rating year resident section 5 residential property
a: a rating unit or separate rating area Local Government (Rating) Act 2002 or separate rating area
b: a rating unit under the Local Government (Rating) Act 2002 section 7A residential unit section 5 retirement village section 6 spouse territorial authority Local Government Act 2002
2: For the purposes of paragraph (c) of the definition of the term income Income Tax Act 2007
3: For the purposes of the rating year commencing on 1 July 1990, the expression immediately preceding rating year
a: in sections 3(1)﻿(a)﻿(ii) 4
b: in section 8(1)﻿(a)﻿(i) and (ii) Section 2(1) child replaced 1 July 2006 section 5(1) Relationships (Statutory References) Act 2005 Section 2(1) dependant replaced 1 July 1994 section 2(1) Rates Rebate Amendment Act 1994 Section 2(1) dependant amended 1 July 2006 section 5(2) Relationships (Statutory References) Act 2005 Section 2(1) dependant amended 1 July 2006 section 5(2) Relationships (Statutory References) Act 2005 Section 2(1) dependant amended 14 July 2017 section 149 Children, Young Persons, and Their Families (Oranga Tamariki) Legislation Act 2017 Section 2(1) dependant amended 26 November 2018 section 459 Social Security Act 2018 Section 2(1) dependant amended 1 July 2006 section 5(2) Relationships (Statutory References) Act 2005 Section 2(1) dependant amended 1 July 2006 section 5(3) Relationships (Statutory References) Act 2005 Section 2(1) dependant amended 1 October 1998 section 57 Social Security Amendment Act 1998 Section 2(1) income replaced 1 July 1994 section 2(1) Rates Rebate Amendment Act 1994 Section 2(1) income amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 2(1) income amended 7 July 2010 section 4 Rates Rebate Amendment Act 2010 Section 2(1) income replaced 26 July 1996 Taxation (Core Provisions) Act 1996 Section 2(1) income amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 2(1) income amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 2(1) income replaced 21 March 2019 section 34(1) Local Government Regulatory Systems Amendment Act 2019 Section 2(1) income amended 26 November 2018 section 459 Social Security Act 2018 Section 2(1) income amended 1 October 1998 section 11 Employment Services and Income Support (Integrated Administration) Act 1998 Section 2(1) income amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 2(1) income amended 19 December 2007 section 299 Taxation (Business Taxation and Remedial Matters) Act 2007 Section 2(1) income amended 26 November 2018 section 459 Social Security Act 2018 Section 2(1) income amended 7 December 2014 section 278 Veterans' Support Act 2014 Section 2(1) income amended 15 July 2013 section 86 Social Security (Benefit Categories and Work Focus) Amendment Act 2013 Section 2(1) income amended 15 July 2013 section 97 Social Security (Benefit Categories and Work Focus) Amendment Act 2013 Section 2(1) income amended 15 April 2003 section 12(1) War Pensions Amendment Act 2003 Section 2(1) income amended 1 October 1998 section 57 Social Security Amendment Act 1998 Section 2(1) income inserted 21 March 2019 section 34(2) Local Government Regulatory Systems Amendment Act 2019 Section 2(1) local authority replaced 1 July 2003 section 262 Local Government Act 2002 Section 2(1) operator inserted 3 February 2018 section 4(2) Rates Rebate (Retirement Village Residents) Amendment Act 2018 Section 2(1) partner inserted 1 July 2006 section 5(4) Relationships (Statutory References) Act 2005 Section 2(1) preceding income year repealed 1 April 2005 section YA 2 Income Tax Act 2004 Section 2(1) preceding tax year inserted 1 April 2005 section YA 2 Income Tax Act 2004 Section 2(1) property replaced 1 July 2021 section 83(1) Local Government (Rating of Whenua Māori) Amendment Act 2021 Section 2(1) ratepayer replaced 1 July 2003 section 137(1) Local Government (Rating) Act 2002 Section 2(1) rates replaced 1 July 2003 section 137(1) Local Government (Rating) Act 2002 Section 2(1) rates amended 1 July 2006 section 4(1)﻿(a) Rates Rebate Amendment Act 2006 Section 2(1) rates (a) repealed 1 July 2006 section 4(1)﻿(b) Rates Rebate Amendment Act 2006 Section 2(1) rating year replaced 1 July 2003 section 262 Local Government Act 2002 Section 2(1) resident inserted 3 February 2018 section 4(2) Rates Rebate (Retirement Village Residents) Amendment Act 2018 Section 2(1) residential property replaced 3 February 2018 section 4(1) Rates Rebate (Retirement Village Residents) Amendment Act 2018 Section 2(1) residential property amended 1 July 2021 section 83(2) Local Government (Rating of Whenua Māori) Amendment Act 2021 Section 2(1) residential unit inserted 3 February 2018 section 4(2) Rates Rebate (Retirement Village Residents) Amendment Act 2018 Section 2(1) retirement village inserted 3 February 2018 section 4(2) Rates Rebate (Retirement Village Residents) Amendment Act 2018 Section 2(1) spouse replaced 1 July 2006 section 5(5) Relationships (Statutory References) Act 2005 Section 2(1) territorial authority replaced 1 July 2003 section 262 Local Government Act 2002 Section 2(2) amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 2(3) replaced 30 March 1990 Local Government Reform (Transitional Provisions) Act 1990
3: Rates rebate
1: A ratepayer who, at the commencement of a rating year, was the ratepayer of a residential property is entitled, on application in that year
a: so much of the rates payable for that rating year in respect of the property as represents—
i: two-thirds of the amount by which those rates exceed $160
ii: $1 for each $8 by which the ratepayer's income for the preceding tax year $30,100 $500
b: $750 whichever amount is smaller.
1A: A ratepayer who, at the commencement of a rating year, was the ratepayer of a residential property, and later during that year becomes the ratepayer of another residential property, is entitled to a rates rebate under subsection (1). The amount of the rebate must be apportioned according to the amount of time the ratepayer was the ratepayer of each residential property during the rating year.
2: The Governor-General may from time to time, by Order in Council, amend the provisions of subsection (1) by substituting any amount for any amount specified in that subsection.
3: An order under this section is secondary legislation ( see Part 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 3(1) replaced 1 April 1979 section 3(1) Rates Rebate Amendment Act 1978 Section 3(1) amended 1 July 2003 section 137(1) Local Government (Rating) Act 2002 Section 3(1)﻿(a)﻿(i) amended 6 May 1982 clause 2 Rates Rebate Order 1982 Section 3(1)﻿(a)﻿(ii) amended 1 July 2023 clause 4(1) clause 6 Rates Rebate (Specified Amounts) Order 2023 Section 3(1)﻿(a)﻿(ii) amended 1 July 2006 clause 3(b) Rates Rebate Order 2006 Section 3(1)﻿(a)﻿(ii) amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 3(1)﻿(a)﻿(ii) amended 1 July 1994 section 3 Rates Rebate Amendment Act 1994 Section 3(1)﻿(b) amended 1 July 2023 clause 4(2) clause 6 Rates Rebate (Specified Amounts) Order 2023 Section 3(1A) replaced 1 July 2003 section 137(1) Local Government (Rating) Act 2002 Section 3(3) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
4: Assessment of income if more than 1 ratepayer
1: Subsection (2) applies if the names of 2 or more persons appear in the rating information database in respect of 1 residential property and 1 of those persons applies for a rebate under this Act.
2: For the purposes of section 3 tax year tax year Section 4 replaced 1 July 2003 section 137(1) Local Government (Rating) Act 2002 Section 4(2) amended 1 April 2005 section YA 2 Income Tax Act 2004
5: Applications to territorial authority for rates rebate
1: Subject to section 6
2: The ratepayer in respect of any residential property may in any rating year apply to that territorial authority for a rebate in accordance with section 3
3: Every such application shall be made on a form approved in writing by
4: Where the amount of any water charges payable to the territorial authority, or of any rates payable to a local authority other than the territorial authority, in respect of the property for the rating year in which the application is made is not known at the time when the application is made, then, for the purpose of determining the amount of the rebate to which the ratepayer is entitled, the amount of those water charges or rates, as the case may be, payable in respect of the property for the rating year shall be deemed to be the same amount as the amount that was payable for the immediately preceding rating year.
5: Where application is made to a territorial authority under subsection (2), and the chief executive
a: a rebate of rates shall be granted to the applicant of the amount to which he is entitled on the basis of the information contained in his application; and
b: the amount of that rebate shall be deducted from the total amount of the rates due and payable to that territorial authority in respect of the property for the rating year in which the application is made; and
c: the amount then remaining shall be deemed to be the amount of the rates payable in respect of the property to the territorial authority for that rating year: provided that the amount of a penalty added under section 57
6: The chief executive Section 5(3) amended 7 August 2020 section 4(a) Rates Rebate (Statutory Declarations) Amendment Act 2020 Section 5(3) amended 7 August 2020 section 4(b) Rates Rebate (Statutory Declarations) Amendment Act 2020 Section 5(4) replaced 1 April 1979 section 4 Rates Rebate Amendment Act 1978 Section 5(5) amended 1 July 2003 section 262 Local Government Act 2002 Section 5(5) amended 1 July 2003 section 137(1) Local Government (Rating) Act 2002 Section 5(5) proviso amended 29 June 1988 Rating Powers Act 1988 Section 5(6) amended 1 July 2003 section 262 Local Government Act 2002
6: Applications for refunds of rates paid
1: Notwithstanding anything in section 5 section 3
2: Every application under this section shall—
a: be made on a form approved
b: be verified in writing by
c: be accompanied by the receipts for the rates in respect of which the refund is claimed; and
d: be left at the public office of the territorial authority in whose district the property is situated (whether the rates are payable to that territorial authority or to any other local authority), or sent by post addressed to that office.
3: Section 5(4)
4: Where application for a refund is made under this section and the chief executive of the territorial authority or other officer authorised by the chief executive is satisfied that the application has been properly completed, the chief executive or authorised officer must grant the application and pay to the ratepayer the amount of the refund to which the ratepayer is entitled. Section 6 replaced 1 April 1979 section 5(1) Rates Rebate Amendment Act 1978 Section 6(2)﻿(a) amended 7 August 2020 section 5(1) Rates Rebate (Statutory Declarations) Amendment Act 2020 Section 6(2)﻿(b) amended 7 August 2020 section 5(2) Rates Rebate (Statutory Declarations) Amendment Act 2020 Section 6(4) replaced 1 July 2003 section 262 Local Government Act 2002
7: Refund to owner of owner-occupier flat of contribution towards rates
1: Where the owner of an owner-occupier flat contributes an amount towards the outgoings payable in respect of the property of which the flat forms part, he may apply under subsection (2) for a refund of such part of the amount of that contribution as is made in respect of the rates payable in respect of that property as he would be entitled to receive by way of rebate under section 3
a: the flat was separately rated and he was the ratepayer in respect thereof; and
b: so much of the amount of his contribution in any rating year as was made in respect of rates was the amount of the rates payable in respect of the flat for that rating year.
2: Every application under this section shall—
a: be made on a form approved
b: be verified in writing by
c: be accompanied by a certificate in writing signed by the person appearing in the rate records as the occupier of the rateable property of which the owner-occupier flat forms part and specifying—
i: the total amount of the rates payable in respect of that rateable property for the rating year; and
ii: the amount contributed by the applicant in respect of those rates, or, where no part of the annual contribution made by the applicant was specifically made in respect of rates, the amount of that contribution and the total amount of the annual contributions made by all the owners of owner-occupier flats on the property; and
iii: that the contribution made by the applicant was made pursuant to a written agreement entered into between him and the person appearing in the rate records as the occupier of the rateable property of which the owner-occupier flat forms part before the applicant entered into possession of the flat, or pursuant to a written agreement made by a predecessor in title of the applicant and binding on the applicant; and
d: be left at the public office of the territorial authority in whose district the property is situated (whether the rates are payable to that territorial authority or to any other local authority), or sent by post addressed to that office.
3: Where no part of the annual contribution made by an applicant in respect of outgoings on the property of which his owner-occupier flat forms part is specifically made in respect of rates, then, for the purposes of this section, the applicant shall be deemed to have contributed in respect of rates an amount that bears to the total amount of rates payable in respect of the property the same proportion as the amount of his contribution bears to the total amount of the contributions of all the owners of owner-occupier flats on the property.
4: The provisions of subsection (4) of section 5
5: Where application for a refund is made under this section and the chief executive of the territorial authority or other officer authorised by the chief executive for the purpose is satisfied that the application has been properly completed, the chief executive or authorised officer must grant the application and pay to the ratepayer the amount of the refund to which the ratepayer is entitled.
6: In this section, the term owner-occupier flat Section 7(2)﻿(a) amended 7 August 2020 section 6(1) Rates Rebate (Statutory Declarations) Amendment Act 2020 Section 7(2)﻿(b) amended 7 August 2020 section 6(2) Rates Rebate (Statutory Declarations) Amendment Act 2020 Section 7(2)﻿(d) replaced 1 April 1979 section 5(2) Rates Rebate Amendment Act 1978 Section 7(5) replaced 1 July 2003 section 262 Local Government Act 2002
7A: Refund to resident of retirement village of contribution towards rates
1: This section applies to a resident of a retirement village—
a: who has a residential unit in the retirement village but is not a ratepayer in respect of that unit; and
b: who contributes to the outgoings of the retirement village.
2: A resident may apply for a refund of the amount of the rates contribution that the resident would be entitled to receive as a rebate under section 3 if—
a: the residential unit were separately rated and the resident were the ratepayer; and
b: the amount of the resident’s rates contribution in any rating year is the amount of the rates payable in respect of the residential unit for that rating year.
3: For the purpose of calculating a resident’s income in accordance with section 3
4: An application for a refund must—
a: be made on a form approved
b: be verified in writing by
c: be accompanied by a certificate in writing signed by the operator of the retirement village specifying—
i: the total amount of the rates payable in respect of that retirement village for the rating year; and
ii: the amount of the resident’s rates contribution, and if subsection (5) applies, the amount of the resident’s annual contribution and the total amount of the annual contributions made by all residents of the retirement village; and
iii: that the resident’s rates contribution was made under a written agreement between the operator and the resident; and
d: be left at the public office of the territorial authority in whose district the property is situated (whether the rates are payable to that territorial authority or to any other local authority) or be sent by post addressed to that office.
5: If no part of the resident’s annual contribution to the outgoings of the retirement village is specifically made in respect of rates, then, for the purposes of this section, the resident is deemed to have contributed in respect of rates an amount that bears to the total amount of rates payable in respect of the retirement village the same proportion as the amount of the resident’s contribution bears to the total amount of the contributions of all the residents of the retirement village.
6: After being satisfied that the application has been properly completed, the chief executive of the territorial authority, or an officer authorised by the chief executive for the purpose, must—
a: credit any refund amount to the rates account of the retirement village and notify the operator and the resident in accordance with subsection (8); or
b: if the resident requests, pay any refund amount to the resident.
7: On receipt of a refund amount under subsection (6)﻿(a), the operator must—
a: credit the refund amount to any amount that the resident owes, or may be liable to pay, as a contribution to the outgoings of the retirement village; or
b: pay the refund amount to the resident.
8: A notice under subsection (6)﻿(a) must state the resident’s name, the refund amount, the rating year that the refund amount applies to, and when the refund amount was credited.
9: Section 5(4)
10: In this section, rates contribution Section 7A inserted 3 February 2018 section 5 Rates Rebate (Retirement Village Residents) Amendment Act 2018 Section 7A(1)﻿(a) replaced 21 March 2019 section 35 Local Government Regulatory Systems Amendment Act 2019 Section 7A(4)﻿(a) amended 7 August 2020 section 7(1) Rates Rebate (Statutory Declarations) Amendment Act 2020 Section 7A(4)﻿(b) amended 7 August 2020 section 7(2) Rates Rebate (Statutory Declarations) Amendment Act 2020
8: Provisions applying where system of rating by instalments in force
1: Where any rates in respect of which a ratepayer has applied for a rebate pursuant to section 5 by instalments pursuant to section 24 Local Government (Rating) Act 2002
a: where the rebate is granted before the rates for the rating year have been set
i: an amount determined by dividing the total amount of the rebate or rebates granted to the applicant for the immediately preceding rating year by the number of instalments of rates still to be paid for the current rating year; or
ii: where no rebate was granted to the applicant for the immediately preceding rating year, the rebate to which he would be entitled if the amount of the rates in respect of the residential property of which the applicant is the ratepayer assessed for the current rating year was the same as the amount of all rates assessed provided that, in respect of instalments payable after the date on which the rates for the rating year are set
b: where the rebate is granted after the rates for the rating year have been set local authority
c:
d: where the amount of the rebate exceeds the total amount of all the instalments of rates for the rating year to be paid to the local authority local authority
2: Section 8(1) amended 1 July 2003 section 137(1) Local Government (Rating) Act 2002 Section 8(1) amended 12 December 1989 Rating Powers Amendment Act (No 2) 1989 Section 8(1)﻿(a) replaced 1 April 1977 Rates Rebate Amendment Act 1976 Section 8(1)﻿(a) amended 1 July 2003 section 137(1) Local Government (Rating) Act 2002 Section 8(1)﻿(a)﻿(ii) amended 1 July 2003 section 137(1) Local Government (Rating) Act 2002 Section 8(1)﻿(a) proviso amended 1 July 2003 section 137(1) Local Government (Rating) Act 2002 Section 8(1)﻿(b) replaced 1 April 1977 section 2 Rates Rebate Amendment Act 1976 Section 8(1)﻿(b) amended 1 July 2003 section 137(1) Local Government (Rating) Act 2002 Section 8(1)﻿(c) repealed 1 July 2003 section 137(1) Local Government (Rating) Act 2002 Section 8(1)﻿(d) inserted 1 April 1977 Rates Rebate Amendment Act 1976 Section 8(1)﻿(d) amended 1 July 2003 section 137(1) Local Government (Rating) Act 2002 Section 8(2) repealed 1 July 2003 section 137(1) Local Government (Rating) Act 2002
9: Refund to territorial authorities of rebates granted
1: Where any ratepayer has been granted a rebate of rates pursuant to section 5 to section 8(1)﻿(d) section 6 7 7A approved or refund section 5 6 7 7A or refund
2: The Secretary for Local Government may from time to time pay to any territorial authority, out of money appropriated by Parliament, such amounts as the Secretary thinks fit by way of advances in anticipation of refunds to be made to the territorial authority pursuant to subsection (1). Section 9(1) amended 7 August 2020 section 8 Rates Rebate (Statutory Declarations) Amendment Act 2020 Section 9(1) amended 3 February 2018 section 6(a) Rates Rebate (Retirement Village Residents) Amendment Act 2018 Section 9(1) amended 3 February 2018 section 6(b) Rates Rebate (Retirement Village Residents) Amendment Act 2018 Section 9(1) amended 1 April 1979 section 5(2) Rates Rebate Amendment Act 1978 Section 9(1) amended 1 April 1979 section 6 Rates Rebate Amendment Act 1978
10: Recovery of overpayments
1: Where—
a: any ratepayer has been granted a rebate of rates pursuant to section 5 to section 8(1)﻿(d) section 6 7 7A
b: the Secretary for Local Government has declined to refund to the territorial authority the amount of the rebate or refund or person or refund or refund the amount of the rebate or refund
2: Where, in any case to which subsection (1) does not apply,—
a: a rates rebate or refund section 5 6 7 7A
b: the ratepayer or person or refund or refund the amount of the rebate or refund or person Section 10(1) amended 1 April 1979 section 5(2) Rates Rebate Amendment Act 1978 Section 10(1)﻿(a) amended 3 February 2018 section 7(1) Rates Rebate (Retirement Village Residents) Amendment Act 2018 Section 10(1)﻿(a) amended 1 April 1979 section 7 Rates Rebate Amendment Act 1978 Section 10(1)﻿(b) amended 3 February 2018 section 7(2) Rates Rebate (Retirement Village Residents) Amendment Act 2018 Section 10(1)﻿(b) amended 1 April 1979 section 5(2) Rates Rebate Amendment Act 1978 Section 10(2) amended 3 February 2018 section 7(5) Rates Rebate (Retirement Village Residents) Amendment Act 2018 Section 10(2) amended 1 April 1979 section 5(2) Rates Rebate Amendment Act 1978 Section 10(2)﻿(a) amended 3 February 2018 section 7(3) Rates Rebate (Retirement Village Residents) Amendment Act 2018 Section 10(2)﻿(a) amended 1 April 1979 section 5(2) Rates Rebate Amendment Act 1978 Section 10(2)﻿(b) amended 3 February 2018 section 7(4) Rates Rebate (Retirement Village Residents) Amendment Act 2018 Section 10(2)﻿(b) amended 1 April 1979 section 5(2) Rates Rebate Amendment Act 1978
11: Information to be supplied and books and documents to be produced
1: Subject to subsection (2), it shall be the duty of every person to answer fully and correctly to the best of his knowledge and belief all questions in respect of any application for a rebate under this Act or any other matter arising under this Act put to him by any person authorised for the purpose by the Secretary for Local Government, and to produce for the inspection of any person so authorised such certificates, books, documents, or other information as he may require for the purposes of this Act.
2: No person who is bound or privileged by the provisions of any enactment, or by any rule or law, to maintain secrecy in relation to, or not to disclose, any matter shall be required to supply any information or to answer any question put by a person authorised pursuant to subsection (1) in relation to that matter, or produce to any person so authorised any document or paper or thing relating to it, if compliance with that requirement would be any breach of the obligation or privilege of secrecy or non-disclosure.
11A: Advice of Secretary for Local Government as to applications for rebates or refunds
Notwithstanding anything in this Act, the chief executive Section 11A inserted 13 December 1979 Rates Rebate Amendment Act 1979 Section 11A amended 1 July 2003 section 262 Local Government Act 2002
12: Secrecy
Except for the purposes of this Act or the Public Finance Act 1989 section 11 Section 12 replaced 1 April 1987 section 25(1) Official Information Amendment Act 1987 Section 12 amended 1 July 1989 section 87 Public Finance Act 1989
13: Form of verification
An application that is required to be verified in writing for the purposes of this Act must be verified in a manner and form approved by the Secretary for Local Government. Section 13 replaced 7 August 2020 section 9 Rates Rebate (Statutory Declarations) Amendment Act 2020
14: Offences
1:
a: for the purpose of obtaining any rates rebate under this Act, for himself or for any other person, makes any statement or verification
b: refuses or fails to comply with any requirement under section 11
2: Every person who commits an offence against this Act is liable on District Court Judge
3: Despite anything to the contrary in section 25 Section 14(1) amended 1 April 1977 Rates Rebate Amendment Act 1976 Section 14(1)﻿(a) amended 7 August 2020 section 10 Rates Rebate (Statutory Declarations) Amendment Act 2020 Section 14(1)﻿(a) amended 1 April 1977 Rates Rebate Amendment Act 1976 Section 14(2) replaced 1 April 1977 Rates Rebate Amendment Act 1976 Section 14(2) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 14(2) amended 1 April 1980 District Courts Amendment Act 1979 Section 14(3) replaced 1 July 2013 section 413 Criminal Procedure Act 2011