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RATES AND CHARGES (REBATES AND DEFERMENTS) ACT 1992 - SECT 27

27 .         Concept of land belonging to a person

        (1)         If a person holds an estate in fee simple in possession in land, a strata lease as defined in the Strata Titles Act 1985 or a relevant interest in land, the land shall, for the purposes of this Act, be treated as belonging to that person —

            (a)         whether or not that person is an eligible person; and

            (b)         whether or not the estate or interest is held by the person solely or is held, together with another person or other persons, as a joint tenancy, a tenancy in common or in some other manner.

        (2)         Where land belongs to an applicant who —

            (a)         occupies the land, or a part of it, as his or her ordinary place of residence; and

            (b)         is an eligible person,

                the extent of the entitlement of the applicant as regards the land shall, subject to this Act, be registered.

        (3)         Where land is to be treated as belonging to an applicant or registered person, but that person is not the sole holder of the estate or interest or the sole use of the land is not as the ordinary place of residence of that person —

            (a)         the extent of the entitlement which is to be, or is, registered; and

            (b)         any apportionment of the rebate —

                  (i)         calculated in such a manner as to reflect the extent of that entitlement, as required by section 40(4); or

                  (ii)         according to the extent of the use of the land for other purposes, as required by section 28(2),

                shall, subject to subsections (4), (5) and (5a) of this section, be determined by the administrative authority in accordance with section 28 and, where it applies, section 31(3).

        (4)         Where the whole of any land is occupied by an applicant or registered person as his or her ordinary place of residence together with a person to whom the land does not belong, the fact that the land is also occupied by that other person shall not be taken into account.

        (5)         For the purpose of determining whether any land belongs to an applicant or a registered person liable to pay a prescribed charge on the land, where —

            (a)         the land comprises or includes; or

            (b)         a relevant interest in the land relates to,

                the ordinary place of residence in which both that person and the spouse or de facto partner of that person live together, any entitlement as regards the land which is held by the spouse or de facto partner shall be taken into account as if it were the entitlement of that person, even if entitlements as regards the land have been separately registered under this Act in the respective names of that person and of the spouse or de facto partner.

        (5a)         Where land is taken under section 30(2) to be wholly occupied as an ordinary place of residence of a person, and that person is not the sole holder of an estate or interest in the land, the administrative authority must —

            (a)         determine any entitlement, and any rebate allowable, as if that person were the sole holder of an estate or interest in the land; and

            (b)         apportion the rebate on the basis set out in the procedural manual.

        (6)         That any estate or interest in land is held, whether or not together with other persons, by a person who seeks to be allowed a rebate or to defer payment in respect of a prescribed charge does not of itself confer on a person any “entitlement” for the purposes of this Act unless the nature and extent of it has, under this Act, been determined and is registered.

        [Section 27 inserted: No. 25 of 1993 s. 6; amended: No. 28 of 2003 s. 168; No. 31 of 2006 s. 33; No. 30 of 2018 s. 174.]



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