Division 2Division 2 Making and levying of rates and annual charges for period 1.1.94 to 30.6.94
This Division applies to the making and levying of rates and annual charges for the transition period.
32 Halving of a full year’s rates and annual charges
(1) Rates and annual charges are to be made under the old Act (and the ordinances under the old Act) for the whole of the year commencing on 1 January 1994 as if the old Act (and those ordinances) had not been repealed, but subject to this Part.(2) However, the rate or annual charge is to be levied on a parcel of rateable land subject to the rate or charge only for the transition period.(3) The amount of a rate (including the minimum amount of a rate) or annual charge (including a minimum charge and a standard charge) levied for the transition period on a parcel of rateable land subject to the rate or charge is to be one-half of the amount (disregarding any fraction of a cent) that would, but for this Part, be levied on the parcel under the old Act for the whole of the year commencing on 1 January 1994.(4) An amount of a shortfall caught up in accordance with section 131A (1B) of the old Act is not required to be halved for the purposes of this clause and may be caught up fully.
33 Transition period taken to be a rating year
The transition period is taken to be a year (or a rating year) for the purposes of sections 118, 118AB, 118AC, 124, 126A, 139, 139A, 158A, 160AA (10), 160C, 165B, 165C, 165D, 165E, 165F, 171, 378 (3B) and 379 (5) (b) of the old Act.
34 Provisions of the old Act that do not apply
Sections 118AAA, 118AC (4), 132A, 158, 158A, 160, 160A, 160AA (9A), 160DA, 163 and 378 (4) of the old Act do not apply to the making and levying of rates for the transition period, but, subject to this Regulation, the corresponding provisions of the new Act, in so far as they are relevant, do apply.
34A Application to have land declared to be farm land for transition period
In order to have effect in the transition period, an application under section 118AC of the old Act must be made before 31 December 1993, unless the council, at its discretion, agrees to accept an application made after that date.
In the case of a mine:(a) if a rate is made and levied for the transition period on a valuation based on output in accordance with section 153 of the old Act—section 118A of the old Act applies to the rate so levied, and(b) if a rate is made and levied for the transition period on the land value—section 118A of the old Act does not apply to the rate so levied.
34C Minimum amount of general rate
Clause 28B of Ordinance No 5 made under the old Act applies to the making and levying of rates for the transition period as if the reference in that clause to the amount of $259 were a reference to the amount of $268.
(1) The estimates required to be advertised under section 138 of the old Act are to show the estimates for the council’s consolidated fund for the transition period.(2) The estimates are to include:(a) the amount of each rate made as referred to in clause 32 (1), and(b) the estimated income from each such rate for the transition period.(3) The estimates are required to be accompanied by a statement that explains that the estimates are for the transition period only.
36 Rate notice for transition period
The rate notice for a parcel of rateable land for the transition period is:(a) to show:(i) the amount of the rates and annual charges that would, but for clause 32 (3), have been levied on the parcel for the whole of the year commencing on 1 January 1994, and(ii) the amount levied in accordance with clause 32 (3), and(b) to explain clearly that the amount levied is levied for the transition period only and that rates and annual charges will thereafter be made and levied under the new Act for yearly periods commencing on 1 July.
37 Arrangements for payment of rates and annual charges
(1) Rates and annual charges levied for the transition period become due and payable to the council on the expiration of 1 month after service of the rate notice.(2) The rates and annual charges may be paid:(a) as a lump sum, or(b) by instalments in accordance with subclause (3), or(c) by instalments in accordance with section 160D of the old Act.(3) A person liable to pay rates and annual charges levied for the transition period may pay the rates and charges in 2 instalments, 1 month and 3 months, respectively, after service of the rate notice. Each instalment is to be one-half of the amount levied for the transition period, disregarding any remainder, together, in the case of the first instalment, with that remainder.(4) If the full amount of the rates, or the water and sewerage charges made under section 378A of the old Act, levied for the transition period, or the first instalment of those rates or charges, is unpaid on the expiration of 1 month after service of the rate notice:(a) interest accrues on the amount of the first instalment of the rates or charges on a daily basis, and(b) the second instalment of the rates or charges does not then become immediately due and payable but only becomes due and payable and attracts interest on a daily basis if it is unpaid on the expiration of 3 months after service of the rate notice.(5) Interest accrues at a simple or compound rate as determined by the council and notified in the rate notice or in a notice that accompanies the rate notice.(6) Interest accrues on a daily basis on the amount of any rates, or the amount of any water or sewerage charges made under section 378A of the old Act, that is due and payable but unpaid as at 31 December 1993 at a simple or compound rate as determined by the council and notified before that date to the person liable to pay the rates or charges.(7) Other charges imposed during the transition period and unpaid by the date on which they become due and payable are not liable to interest.
38 Rebates under sec 139A of the old Act
A rebate under section 139A of the old Act applies to the amount of a rate levied in accordance with this Part.
39 Existing agreements to pay rates
The respective proportions under section 151 (3) of the old Act of a general rate levied for the transition period are to be of so much of the general rate as is equal to one-half of the amount of five-twelfths of a cent in the dollar on the land value of the land.
40 Reduction of rates payable by eligible pensioners
In the application of section 160AA of the old Act to rates made in the transition period:(a) eligible pensioner means:(i) a person who receives a pension, benefit or allowance under Chapter 2 of the Social Security Act 1991 of the Commonwealth, or a service pension under Part III of the Veterans’ Entitlements Act 1986 of the Commonwealth, and who is the holder of a Pensioner Concession Card issued by or on behalf of the Commonwealth Government, or(ii) a person who receives a pension from the Commonwealth Department of Veterans’ Affairs as:• the widow or widower of a member of the Defence or Peacekeeping Forces, or• the unmarried mother of a deceased unmarried member of the Defence or Peacekeeping Forces, or• the widowed mother of a deceased unmarried member of the Defence or Peacekeeping Forces,and who does not have income and assets that would prevent him or her from being granted a Pensioner Concession Card if he or she were eligible for such a card, or(iii) a person who receives a special rate of pension under section 24 of the Veterans’ Entitlements Act 1986 of the Commonwealth, and(b) references to $250 and $87.50 are taken to be references to $125 and $43.75, respectively.
41 Extension of garbage removal charges
The amount of a charge to which a person is subject under section 165E of the old Act for the transition period is one-half of the amount calculated in accordance with that section.
42 Application of new general valuations of rateable land
The transition period is not a year for the purposes of section 62 of the Valuation of Land Act 1916. Consequently, new general valuations are not to be used in making and levying rates for the transition period.