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RATES AND CHARGES (REBATES AND DEFERMENTS) ACT 1992 - SCHEDULE 1

[s. 53]

        [Heading inserted: No. 31 of 2006 s. 39.]

Division 1 Provision for Revenue Laws Amendment Act 2006

        [Heading inserted: No. 31 of 2006 s. 39.]

1 .         Application of section 40

                If an eligible person registers an entitlement in respect of land under section 32 after 30 June 2006 and before 1 October 2006 on the basis that the person is eligible under section 23(5) to apply to have their entitlement as regards the land registered, section 40 applies to the person as if the entitlement had been registered at the commencement of the charged period.

        [Clause 1 inserted: No. 31 of 2006 s. 39.]


Notes

This is a compilation of the Rates and Charges (Rebates and Deferments) Act 1992 and includes amendments made by other written laws. For provisions that have come into operation, and for information about any reprints, see the compilation table. For provisions that have not yet come into operation see the uncommenced provisions table.

Compilation table

Short title

Number and year

Assent

Commencement

Rates and Charges (Rebates and Deferments) Act 1992

31 of 1992

19 Jun 1992

s. 1 and 2: 19 Jun 1992;
Act other than s. 1 and 2: 1 Jul 1992 (see s. 2 and Gazette 26 Jun 1992 p. 2643)

Rates and Charges (Rebates and Deferments) Amendment Act 1993

25 of 1993

15 Dec 1993

Pt. 1 and 2: 1 Jul 1993 (see s. 2(1));
Pt. 3: 1 Jan 1994 (see s. 2(2) and Gazette 31 Dec 1993 p. 6862)

Statutes (Repeals and Minor Amendments) Act 1994 s. 4

73 of 1994

9 Dec 1994

9 Dec 1994 (see s. 2)

Water Agencies Restructure (Transitional and Consequential Provisions) Act 1995 s. 188

73 of 1995

27 Dec 1995

1 Jan 1996 (see s. 2(2) and Gazette 29 Dec 1995 p. 6291)

Local Government (Consequential Amendments) Act 1996 s. 4

14 of 1996

28 Jun 1996

1 Jul 1996 (see s. 2)

Statutes (Repeals and Minor Amendments) Act 1997 s. 102

57 of 1997

15 Dec 1997

15 Dec 1997 (see s. 2(1))

Revenue Laws Amendment (Assessment) Act 1998 Pt. 4 6

22 of 1998

30 Jun 1998

1 Jul 1998 (see s. 2(1))

Reprint of the Rates and Charges (Rebates and Deferments) Act 1992 as at 19 May 2000 (includes amendments listed above)

Revenue Laws Amendment (Assessment) Act 2001 Pt. 3 7, 8

3 of 2001

26 Jun 2001

1 Jul 2001 (see s. 2(2))

Fire and Emergency Services Legislation (Emergency Services Levy) Amendment Act 2002 Pt. 4 9

42 of 2002

11 Dec 2002

1 Jan 2003 (see s. 2 and Gazette 30 Dec 2002 p. 6635)

Acts Amendment (Equality of Status) Act 2003 Pt. 50

28 of 2003

22 May 2003

1 Jul 2003 (see s. 2 and Gazette 30 Jun 2003 p. 2579)

Children and Community Services Act 2004 Sch. 2 cl. 22

34 of 2004

20 Oct 2004

1 Mar 2006 (see s. 2 and Gazette 14 Feb 2006 p. 695)

Criminal Procedure and Appeals (Consequential and Other Provisions) Act 2004 s. 80

84 of 2004

16 Dec 2004

2 May 2005 (see s. 2 and Gazette 31 Dec 2004 p. 7129 (correction: Gazette 7 Jan 2005 p. 53))

Rates and Charges (Rebates and Deferments) Amendment Act 2005 10

9 of 2005

7 Jul 2005

s. 4(2), 11, 14(1) and (2) and 15: 1 Jul 2005 (see s. 2(3));
Act other than s. 4(2), 11, 14(1) and (2) and 15: 7 Jul 2005 (see s. 2(1))

Limitation Legislation Amendment and Repeal Act 2005 Pt. 10

20 of 2005

15 Nov 2005

15 Nov 2005 (see s. 2(1))

Machinery of Government (Miscellaneous Amendments) Act 2006 Pt. 17 Div. 8

28 of 2006

26 Jun 2006

1 Jul 2006 (see s. 2 and Gazette 27 Jun 2006 p. 2347)

Revenue Laws Amendment Act 2006 Pt. 5

31 of 2006

4 Jul 2006

1 Jul 2006 (see s. 2(5))

Residential Parks (Long-stay Tenants) Act 2006 s. 98

32 of 2006

4 Jul 2006

3 Aug 2007 (see s. 2 and Gazette 1 Aug 2007 p. 3835)

Reprint 2: The Rates and Charges (Rebates and Deferments) Act 1992 as at 22 Sep 2006 (includes amendments listed above except those in the Residential Parks (Long-stay Tenants) Act 2006 )

Financial Legislation Amendment and Repeal Act 2006 s. 8 and Sch. 1 cl. 146

77 of 2006

21 Dec 2006

1 Feb 2007 (see s. 2(1) and Gazette 19 Jan 2007 p. 137)

Revenue Laws Amendment (Assessment) Act 2007 Pt. 2

13 of 2007

29 Jun 2007

Pt. 2 Div. 1 and 2: 30 Jun 2007 (see s. 2(b));
Pt. 2 Div. 3: 1 Jul 2007 (see s. 2(c)(i))

Revenue Laws Amendment Act 2008 Pt. 6

30 of 2008

27 Jun 2008

1 Jul 2008 (see s. 2(1)(c)(i))

Revenue Laws Amendment Act (No. 2) 2008 s. 35

31 of 2008

27 Jun 2008

28 Jun 2008 (see s. 2(b))

Reprint 3: The Rates and Charges (Rebates and Deferments) Act 1992 as at 7 Nov 2008 (includes amendments listed above)

Residential Tenancies Amendment Act 2011 Pt. 5 Div. 4

60 of 2011

14 Dec 2011

1 Jul 2013 (see s. 2(b) and Gazette 3 May 2013 p. 1735)

Local Government Amendment Act 2012 Pt. 3

2 of 2012

4 Apr 2012

1 Jul 2012 (see s. 2(b) and Gazette 20 Apr 2012 p. 1695)

Fire and Emergency Services Legislation Amendment Act 2012 Pt. 7 Div. 12

22 of 2012

29 Aug 2012

1 Nov 2012 (see s. 2(b) and Gazette 31 Oct 2012 p. 5255)

Water Services Legislation Amendment and Repeal Act 2012 s. 226 (other than 226(4))

25 of 2012

3 Sep 2012

s. 226(2), (5) and (6): 18 Nov 2013 (see s. 2(b) and Gazette 14 Nov 2013 p. 5028);
s. 226(3): 1 Jul 2014 (see s. 2(b) and Gazette 14 Nov 2013 p. 5028)

Revenue Laws Amendment Act 2012 Pt. 6

29 of 2012

3 Sep 2012

4 Sep 2012 (see s. 2(e))

Rates and Charges (Rebates and Deferments) Amendment Act 2013 11

4 of 2013

29 Jun 2013

s. 1 and 2: 29 Jun 2013 (see s. 2(a));
Act other than s. 1, 2, 4(3) and (4) and 14: 1 Jul 2013 (see s. 2(b)(i));
s. 4(3): 18 Nov 2013 (see s. 2(c)(ii) and Gazette 14 Nov 2013 p. 5028);
s.4(4): 1 Jul 2014 (see s. 2(d)(ii) and Gazette 14 Nov 2013 p. 5028)

Reprint 4: The Rates and Charges (Rebates and Deferments) Act 1992 as at 4 Oct 2013 (includes amendments listed above except those in the Water Services Legislation Amendment and Repeal Act 2012 s. 226(2), (3), (5) and (6) and the Rates and Charges (Rebates and Deferments) Amendment Act 2013 s. 4(3) and (4))

Revenue Laws Amendment Act 2015 Pt. 3

27 of 2015

2 Oct 2015

3 Oct 2015 (see s. 2(b))

Public Health (Consequential Provisions) Act 2016 s. 101

19 of 2016

25 Jul 2016

24 Jan 2017 (see s. 2(1)(c) and Gazette 10 Jan 2017 p. 165)

Strata Titles Amendment Act 2018 Pt. 3 Div. 16

30 of 2018

19 Nov 2018

1 May 2020 (see s. 2(b) and SL 2020/39 cl. 2)

Community Titles Act 2018 Pt. 14 Div. 16

32 of 2018

19 Nov 2018

30 Jun 2021 (see s. 2(b) and SL 2021/69 cl. 2)

Retirement Villages Amendment Act 2024 Pt. 4

42 of 2024

13 Nov 2024

14 Nov 2024 (see s. 2(b))

Uncommenced provisions table

To view the text of the uncommenced provisions see Acts as passed on the WA Legislation website.

Short title

Number and year

Assent

Commencement

Water Services Legislation Amendment and Repeal Act 2012 s. 226(4)

25 of 2012

3 Sep 2012

To be proclaimed (see s. 2(b))

Public Health (Consequential Provisions) Act 2016 Pt. 5 Div. 19

19 of 2016

25 Jul 2016

To be proclaimed (see s. 2(1)(c))

Other notes

1         The provision in this Act repealing that Act has been omitted under the Reprints Act 1984 s. 7(4)(f).

2         The short title of the Local Government Act 1960 was amended to the Local Government (Miscellaneous Provisions) Act 1960 by the Local Government Act 1995 Sch. 9.2 cl. 2.

3         The provision in this Act amending that Act has been omitted under the Reprints Act 1984 s. 7(4)(e).

4         The Pensioners (Rates Rebates and Deferments) Act 1966 was repealed by s. 51(1) of this Act.

5         The State Housing Act 1946 was repealed by the Housing Act 1980 .

6         The Revenue Laws Amendment (Assessment) Act 1998 s. 25 reads as follows:


25.         Savings — procedural manuals

                A procedural manual issued under section 9 of the Rates and Charges (Rebates and Deferments) Act 1992 as in force before the commencement of this Part has effect on and after the commencement of this Part as if it had been issued under section 9 of the Rates and Charges (Rebates and Deferments) Act 1992 as amended by section 16 of this Act.


7         The Revenue Laws Amendment (Assessment) Act 2001 s. 13(2) reads as follows:


        (2)         Regulations —

            (a)         that are made under the Rates and Charges (Rebates and Deferments) Act 1992 as amended by this section; and

            (b)         that are made within 6 months after this section receives the Royal Assent,

                may come into operation at a time specified in those regulations that is not earlier than 1 July 2001 and may relate to a rebate that an eligible senior is to be allowed on a prescribed charge referred to in section 40(9) of that Act (as inserted by this section).


8         The Revenue Laws Amendment (Assessment) Act 2001 s. 16 reads as follows:


16.         Transitional

        (1)         If before 1 July 2001 a person is eligible to be registered and is registered under section 32 of the Rates and Charges (Rebates and Deferments) Act 1992 on or after 1 July 2001 and on or before 30 September 2001, section 40 of that Act (as inserted by section 13) applies to that person as if the entitlement had been registered at the commencement of the charged period.

        (2)         If a person becomes eligible to be registered and is registered on or after 1 July 2001 and on or before 30 September 2001, section 40 (as inserted by section 13) applies to that person as if the person were registered on the day the person became eligible to be registered.


9         The Fire and Emergency Services Legislation (Emergency Services Levy) Amendment Act 2002 s. 33(2)-(4) read as follows:


        (2)         The operation of section 32(1a) of the Rates and Charges (Rebates and Deferments) Act 1992 , as inserted by subsection (1), extends to an application for registration of an entitlement as regards land to a local government, in relation to a prescribed charge by way of rates, made before the commencement of this section if the application has not yet been determined on that commencement.

        (3)         If the registration by a local government of an entitlement as regards land, in relation to a prescribed charge by way of rates, has effect on the commencement of this section, that registration is taken to include the registration by the local government of an entitlement as regards the land, in relation to the emergency services levy.

        (4)         Words and expressions used in subsections (2) and (3) have the same meanings as they have in the Rates and Charges (Rebates and Deferments) Act 1992 .

10         The Rates and Charges (Rebates and Deferments) Amendment Act 2005 s. 16 reads as follows:


16.         Transitional

                If an eligible person who holds a relevant interest in land of a kind referred to in section 29A or 29B of the Rates and Charges (Rebates and Deferments) Act 1992 registers an entitlement in respect of land under section 32 of that Act after 30 June 2005 and before 1 October 2005, section 40 of that Act applies to that person as if the entitlement had been registered at the commencement of the charged period.


11         The Rates and Charges (Rebates and Deferments) Amendment Act 2013 s. 14(2) does not have effect because this Act received the Royal Assent before 1 Jul 2013 (see s. 14(1)).

Defined terms

[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]

Defined term         Provision(s)
administrative authority         3(1)
applicant         3(1)
caravan         29B(1)
caravan park         29B(1)
charged period         3(1)
child         3(1)
Commonwealth seniors health card         3(1)
deceased partner         32A(1)
de facto partner         3(1)
deferment         3(1)
dependant         3(1)
disabled person         23(7)
document         11(4)
eligibility         3(1)
eligible pensioner         3(1)
eligible person         3(1)
eligible senior         3(1)
emergency services levy         3(1)
entitlement         3(1)
final payment day         3(1)
final period         32A(3)
first payment         32A(4A)
information         11(4)
land         3(1)
lessor         29B(1)
making         3(1)
operator         29A(1)
park home         29B(1)
park operator         29C(1)
parliamentary purposes         11(4)
pensioner concession card         3(1)
pension means test         3(1)
period 1         32A(2)
period 2         32A(2)
prescribed charge         3(1)
prescribed licensee         16(5)
prescribed means test         3(1)
procedural manual         3(1)
rating year         3(1)
rebate         3(1)
rebated amount         3(1)
registered         3(1)
registered person         3(1)
relevant interest         3(1)
relevant period         42(2A)
relocatable home         29C(1)
residence contract         29A(1)
resident         29A(1)
residential park         29C(1)
residential tenancy agreement         29B(1)
retirement village         29A(1)
seniors’ card         3(1)
senior’s card department         3(1)
site         29B(1), 29C(1)
site-only agreement         29C(1)
spouse         3(1)
State concession card         3(1)
surviving partner         32A(1)
surviving partner’s land         32A(1)
Water Corporation         3(1)
Water Corporation charge         3(1)
year         3(1)


© State of Western Australia 2024


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Attribute work as: © State of Western Australia 2024


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