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Local Government Act 1993 No 30
Current version for 25 June 2019 to date (accessed 18 October 2019 at 22:28)
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.