55   Instalment notices

(1)  The Commissioner must give to each local council that is required to make a fire brigade contribution instalment a written notice (an instalment notice) that specifies:

(a)  the amount of the fire brigade contribution instalment payable under the instalment notice, and

(b)  the date by which the fire brigade contribution instalment is payable.

(2)  If the instalment notice is prepared before the assessment notice for the local council for the financial year has been prepared, the fire brigade contribution instalment payable under the instalment notice is to be determined by the Commissioner based on the fire brigade contribution payable by the local council in the previous financial year.