South Australian Consolidated Acts

LOCAL GOVERNMENT ACT 1999 - SECT 182

182—Remission and postponement of payment

        (1)         If a council is satisfied on the application of a ratepayer that payment of rates in accordance with this Act would cause hardship, the council may—

            (a)         postpone payment in whole or in part for such period as the council thinks fit; or

            (b)         remit the rates in whole or in part.

        (2)         A postponement under subsection (1)—

            (a)         may, if the council thinks fit, be granted on condition that the ratepayer pay interest on the amount affected by the postponement at a rate fixed by the council (but not exceeding the cash advance debenture rate); and

            (b)         may be granted on other conditions determined by the council; and

            (c)         ceases to operate if—

                  (i)         the council in its discretion revokes the postponement (in which case the council must give the ratepayer at least 30 days written notice of the revocation before taking action to recover rates affected by the postponement); or

                  (ii)         the ratepayer ceases to own or occupy the land in respect of which the rates are imposed (in which case the rates are immediately payable).

        (3)         A council may grant other or additional postponements of rates—

            (a)         to assist or support a business in its area; or

            (b)         to alleviate the effects of anomalies that have occurred in valuations under this Act.

        (4)         A council may grant other or additional remissions of rates on the same basis as applies under the Rates and Land Tax Remission Act 1986 (and such remissions will be in addition to the remissions that are available under that Act).

        (5)         A council may require a ratepayer who claims to be entitled to a remission of rates by virtue of a determination under subsection (4) to provide evidence verifying his or her entitlement.

        (6)         A council may revoke a determination under subsection (4) at any time (but the revocation will not affect an entitlement to remission in relation to rates declared before the revocation takes effect).

        (7)         A council cannot grant to a ratepayer a remission of general rates under this section without also granting to the ratepayer a comparable remission of any other rates that may also apply under this Part.

        (8)         Nothing in this section applies with respect to the postponement of rates under section 182A.