13   Additional circumstances in which rates or charges may be written off (sec 607 of Act)

The council may write off rates and charges and interest accrued on unpaid rates and charges in the following circumstances:

(a)  if rates are reduced under section 527 of the Act following a change in the category of rateable land,

(b)  if a rate or charge is discounted under section 563 of the Act,

(c)  if an amount of a special rate is waived under section 565 of the Act,

(d)  if an amount of increase of rate is waived, reduced or deferred under section 601 of the Act,

(e)  if an amount payable to the council is rounded down as permitted under the Local Government (Financial Management) Regulation 1999.