South Australian Numbered Acts South Australian Numbered Acts26—Amendment of section 181—Payment of rates—general
principles
(1) Section 181(1) to
(7) (inclusive)—delete subsections (1) to (7) and substitute:
(1) Subject to this
section, rates declared or payable in respect of a particular financial year
will fall due in 4 equal or approximately equal instalments payable in the
months of September, December, March and June of the financial year for which
the rates are declared.
(2) The day on which
each instalment falls due will be determined by the council.
(3) If a council
declares a general rate for a particular financial year after 31 August in
that financial year, the council may adjust the months in which instalments
would otherwise be payable under subsection (1) (taking into account what
is reasonable in the circumstances).
(4) Despite a
preceding subsection—
(a) a
person may elect to pay any instalment of rates in advance; and
(b) a
council and a principal ratepayer may agree that rates will be payable in such
instalments falling due on such days as may be specified in the agreement (and
that ratepayer's rates will then be payable accordingly).
(5) A council must, in
relation to each instalment of rates, send a rates notice to the principal
ratepayer shown in the assessment record in respect of the land setting
out—
(a) the
amount of the instalment; and
(b) the
date on which it falls due or, in a case where payment is to be postponed
under another provision of this Act, the information prescribed by the
regulations.
(6) For the purposes
of subsection (5), the notice is to be sent—
(a) by
post or similar form of delivery, to the address shown in the assessment
record; or
(b) by
agreement between the council and the principal ratepayer, by electronic
communication, to an electronic address nominated by the principal ratepayer.
(7) A notice under
subsection (5) must be sent at least 30 days but not more than 60 days
before an instalment falls due.
(7a) A council may, as
part of an agreement under subsection (4)(b), vary the period for the
provision of a notice under subsection (7).
(2) Section
181(8)(c)—delete "but excluding" and substitute:
and including
(3) Section
181—after subsection (8) insert:
(8a) Subsection (8)
does not apply with respect to the postponement of the payment of rates under
another section of this Act (while the postponement is occurring in accordance
with the relevant section).
(4) Section
181(11)—delete subsection (11) and substitute:
(11) A council may
grant discounts or other incentives in order to encourage—
(a) the
payment of instalments of rates in advance; or
(b)
prompt payment of rates.
(5) Section
181(12)(a)—delete "subsection (2)(a) or (b)" and substitute:
subsection (1)
(6) Section
181(12)(b)—delete "subsection (5)" and substitute:
subsection (4)(b)
(7) Section
181(14)—delete subsection (14)
(8) Section
181(16)—delete subsection (16)