Local Government Act 1993 No 30
Current version for 14 May 2020 to date (accessed 30 May 2020 at 09:59)
Chapter 15 Part 1 Section 497
497   What is the structure of a rate?
A rate, whether an ordinary rate or a special rate, may, at a council’s discretion, consist of—
(a)  an ad valorem amount (which may, in accordance with section 548, be subject to a minimum amount of the rate), or
(b)  a base amount to which an ad valorem amount is added.