South Australian Consolidated Regulations South Australian Consolidated Regulations13A—Postponement of rates—Seniors
(1) For the purposes
of section 182A(1) of the Act, the prescribed proportion of rates is any
amount in excess of $500.
(2) For the purposes
of section 182A(2), the manner and form of an application will be
determined by the council.
(3) For the purposes
of section 182A(3), a council may reject an application for the
postponement of rates if it appears to the council that the maximum principal
or other capital liability that may be or become payable or due under a
mortgage, encumbrance or charge registered over the land (assuming no default)
may exceed 50 per cent of the capital value of the land.
(4) However—
(a)
subregulation (3) does not apply in relation to a postponement for the
benefit of the same person with respect to the same land in a second or
subsequent year; and
(b)
subregulation (3) does not apply in relation to a mortgage, encumbrance
or charge registered after the commencement of section 182A of the Act.
(5) For the purposes
of section 182A(8), the period of 6 months from the day on which the
entitlement to the postponement ceases to exist is prescribed.
(6) Pursuant to
section 182A(10), where a postponement of the payment of rates has
occurred under section 182A of the Act—
(a) the
council must inform the prescribed ratepayer that an entitlement to receive a
remission of rates under the Rates and Land Tax Remission Act 1986 may
be applied, at the prescribed ratepayer's discretion, towards the proportion
of rates that has not been postponed; and
(b) any
subsequent rates notice that relates to rates of the same kind must (while the
same person remains entitled to a postponement of rates) include or be
accompanied by:
(i)
information about the amount of rates outstanding under
the postponement; and
(ii)
information about the amount of interest that has accrued
under the postponement, as at the end of the immediately preceding quarter;
and
(iii)
a statement concerning the person's entitlements with
respect to a postponement of rates without the need to make a further
application; and
(iv)
a statement to the effect that to the extent that an
amount is not paid in accordance with the notice but is capable of being the
subject of a postponement under section 182A of the Act will be taken to
be subject to postponement under that section; and
(v)
a statement concerning the requirement of the owner of
the land to inform the council if or when the entitlement to the postponement
ceases to exist.