South Australian Numbered Acts

LOCAL GOVERNMENT (FINANCIAL MANAGEMENT AND RATING) AMENDMENT ACT 2005 (NO 60 OF 2005) - SECT 28

28—Insertion of section 182A

After section 182 insert:

182A—Postponement of rates—Seniors

        (1)         A person may apply to a council for a postponement of the payment of the prescribed proportion of rates for the current or a future financial year if—

            (a)         the person is a prescribed ratepayer, or is the spouse of a prescribed ratepayer; and

            (b)         the rates are payable on land that is the principal place of residence of the prescribed ratepayer; and

            (c)         the land is owned by—

                  (i)         the prescribed ratepayer; or

                  (ii)         the prescribed ratepayer and his or her spouse,

(and no other person has an interest (as owner) in the land).

        (2)         An application must be made in the prescribed manner and form and be accompanied by such information as the council may reasonably require.

        (3)         A council may—

            (a)         reject an application for the postponement of rates; or

            (b)         impose conditions on the postponement of rates,

but only in accordance with the regulations.

        (4)         Any rates that are within the ambit of a postponement under this section with respect to a particular financial year will become due and payable—

            (a)         when title to the relevant land is transferred to another person; or

            (b)         in the event of a failure to comply with a condition that applies under subsection (3),

(and will not be payable before this time even if rates declared with respect to a subsequent financial year are not to be postponed due to a change in circumstances).

        (5)         If a postponement of the payment of rates occurs under this section, interest will accrue on the amount affected by the postponement at the prescribed rate per month (applied with respect to the amount postponed and compounded on a monthly basis) until the amount is paid.

        (6)         Nothing in subsection (4) prevents the payment of the relevant rates in whole or in part (together with any interest that has accrued under subsection (5)) at an earlier time.

        (7)         If rates that are within the ambit of a postponement under this section become due and payable under subsection (4), the following provisions will apply in connection with the liability to pay the rates (and any interest that has accrued under subsection (5)):

            (a)         in a case where subsection (4)(a) applies—the rates (and interest) will be taken to be a charge over the land that ranks—

                  (i)         after—

                        (A)         any liability to the Crown for rates, charges or taxes; and

                        (B)         any prescribed liability to the Crown in respect of the land; and

                        (C)         any mortgage, encumbrance or charge registered before the commencement of this section; and

                  (ii)         before—

                        (A)         any mortgage, encumbrance or charge registered after the commencement of this section (even if the registration occurs before the charge arises); and

                        (B)         any mortgage, encumbrance or charge that is not registered in respect of the land (even if in existence before the commencement of this section or before the charge arises); and

                        (C)         any other interest or liability of a prescribed kind,

(and the charge will attach to the land until it is discharged);

            (b)         in a case where subsection (4)(b) applies—the rates (and interest) will be taken to be rates in arrears from the date of the failure to comply with the relevant condition (and to be recoverable as such under this Act).

        (8)         If a person has applied for the benefit of this section and an entitlement to a postponement ceases to exist, the owner of the land must, within the period prescribed by the regulations, inform the council in writing of that fact (unless the liability to the relevant rates has been discharged).

Maximum penalty: $5 000.

        (9)         A person must not make a false or misleading statement or representation in an application made (or purporting to be made) under this section.

Maximum penalty: $10 000.

        (10)         The Governor may, by regulation, make any other provision relating to the operation or administration of this section.

        (11)         A regulation cannot be made for the purposes of this section except after consultation with the LGA.

        (12)         In this section—

"prescribed rate" is an amount calculated as follows:

where—

"P" is the prescribed rate

"CADR" is the cash advance debenture rate for any relevant financial year;

"prescribed ratepayer" means a person who holds a current State Seniors Card issued by the State Government, or who has the qualifications to hold such a card and has applied for the card but has yet to be issued with the card.