Local Government (Rates and Charges Remissions) Act 1991
An Act providing for the remission of certain rates and charges payable to municipalities
[Royal Assent 11 July 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:
This Act may be cited as the Local Government (Rates and Charges Remissions) Act 1991 .
This Act shall be deemed to have commenced on 1 June 1991.
[Section 3 Amended by No. 28 of 1993, s. 4 ][Section 3 Amended by No. 37 of 1994, s. 4 ][Section 3 Amended by No. 30 of 1995, s. 3 and Sched. 1 ]In this Act –eligible pensioner means a person qualified for fringe benefits under –(a) the Social Security Act 1991 of the Commonwealth; or(b) the Veterans' Entitlements Act 1986 of the Commonwealth;municipality means a council within the meaning of the Local Government Act 1993 ;rates and charges means rates and charges payable under Part 9 of the Local Government Act 1993 and, if a discount has been given, means the amount of rates and charges actually paid, but does not include any penalty or interest charges imposed under that Act;relevant date means 1 July of any year.remission includes a rebate.
4. Municipalities to remit rates and charges
(1) [Section 4 Subsection (1) amended by No. 37 of 1994, s. 5 ]Subject to subsection (2) , a municipality shall remit 30% of any rates or charges payable to it by a person in relation to a financial year if –(a) an application for the remission is made to the municipality before 31 March in that financial year; and(b) on the relevant date the person liable to pay the rates or charges (or, if there is more than one such person, one of them) –(i) was an eligible pensioner; and(ii) was occupying as his or her principal dwelling the property in respect of which the rates or charges are payable.(2) The total amount remitted by a municipality under subsection (1) in respect of rates and charges payable in respect of any one area of land shall not, during a financial year, exceed the prescribed amount.(3) For the purpose of subsection (1) (b) (ii) a person shall be taken to have been occupying a property as a dwelling on the relevant date if on that date –(a) that person was in a prescribed institution; and(b) that person's spouse was occupying the property as his or her principal dwelling.(4) If a person who would be entitled to a remission on rates or charges under subsection (1) dies –leaving a widow or widower, the widow or widower may apply for the remission on behalf of the deceased person's estate if the widow or widower, on the relevant date, was occupying the property in respect of which the rates or charges are payable as his or her principal dwelling.(a) before making an application for the remission; or(b) after making an application for the remission but before the remission is made –(5) An application made in accordance with subsection (4) shall have effect as if it were an application made under subsection (1) by a person entitled to the remission in accordance with that subsection.
5. Treasurer to pay municipalities amounts remitted
(1) If the Treasurer is satisfied, on application made by a municipality, that the municipality has given a remission in accordance with section 4 (1) , the Treasurer shall pay to the municipality an amount equal to the amount so remitted.(2) An amount payable under subsection (1) is, by this section, appropriated against the Consolidated Fund without further appropriation.
6. Treasurer may issue directions
An application for a remission under section 4 (1) or (4) , the giving of any such remission and an application under section 5 (1) for the payment of an amount equal to any amount so remitted shall be made in accordance with any directions given by the Treasurer.
[Section 8 Repealed by No. 30 of 1995, s. 3 and Sched. 1 ](1) The Governor may make regulations for the purposes of this Act.(2) Regulations first made after the commencement of this Act may, if the regulations so provide, take effect from 1 June 1991.
The following Acts are repealed:(a) Local Government (Rates and Charges Remissions) Act 1977 ;(b) Local Government (Rates and Charges Remissions) Amendment Act 1987 .
Until provision is made in relation to this Act by order under section 4 of the Administrative Arrangements Act 1990 –(a) the administration of this Act is assigned to the Minister for Finance; and(b) the Department responsible to the Minister for Finance in relation to the administration of this Act is the Department of Treasury and Finance.