**562** **Payment of rates and annual charges**

(1) Annual rates and charges may be paid in a single instalment or by quarterly instalments.(2) If payment is made by quarterly instalments, each instalment is to be a quarter of the rates or charges, disregarding any remainder, together, in the case of the first instalment, with the remainder. However, if the amount of an instalment, other than the first instalment, is not a multiple of 10 cents, the amount of each instalment in excess of a multiple of 10 cents is to be subtracted from that instalment and added to the first instalment.(3) Except as provided by subsection (4):(a) if payment is made in a single instalment, the instalment is payable by 31 August, and(b) if payment is made by quarterly instalments, the instalments are payable by 31 August, 30 November, 28 February and 31 May.(4) If the rates and charges notice is not served by 1 August:(a) the single instalment (if payment is made in a single instalment), or(b) the first 2 instalments (if payment is made by quarterly instalments),is or are payable by 30 November, or by the day that is 30 days after service of the notice, whichever is the later.(5) On or before 31 October, 31 January and 30 April, a council must send reminder notices (to be sent separately from the rates and charges notice) to each person whose rates and charges are being paid by quarterly instalments.