{"id":"tas:act-1991-008","name":"Local Government (Rates and Charges Remissions) Act 1991","slug":"local-government-rates-and-charges-remissions-act-1991","collection":"act","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"8 of 1991","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":177019,"registerId":"tas-tas:act-1991-008-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"### 1 Short title\n\n> This Act may be cited as the [Local Government (Rates and Charges Remissions) Act 1991](/view/html/inforce/2026-04-12/act-1991-008) .","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> This Act shall be deemed to have commenced on 1 June 1991.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"### 3 Interpretation\n\n> *\\[Section 3 Amended by No. 28 of 1993, s. 4 \\]**\\[Section 3 Amended by No. 37 of 1994, s. 4 \\]**\\[Section 3 Amended by No. 30 of 1995, s. 3 and Sched. 1 \\]*In this Act –[*\\[Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001\\]*](/view/html/inforce/2001-07-01/act-2001-035#GS4@Hpa@EN)\n> \n> > [*\\[Section 3 Amended by No. 71 of 2007, s. 4, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS4@Hpa@EN) ***authorised officer*** means –\n> > \n> > > > (a) the Commissioner; or\n> > > \n> > > > (b) a person appointed as an authorised officer under [section 4G](#GS4G@EN) ;\n> \n> > [*\\[Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001\\]*](/view/html/inforce/2001-07-01/act-2001-035#GS4@Hpa@EN) ***charges*** means charges payable under [Part 9 of the](/view/html/inforce/2026-04-12/act-1993-095#) [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) and, if a discount has been given, means the amount of charges actually paid, but does not include any penalty or interest charges imposed under that Act;\n> \n> > [*\\[Section 3 Amended by No. 71 of 2007, s. 4, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS4@Hpb@EN) ***Commissioner*** means the Commissioner of State Revenue appointed under [section 7 of the](/view/html/inforce/2026-04-12/act-1997-074#GS7@EN) [Taxation Administration Act 1997](/view/html/inforce/2026-04-12/act-1997-074) ;\n> \n> [*\\[Section 3 Amended by No. 22 of 2003, s. 4, Applied:01 Jul 2003\\]*](/view/html/inforce/2003-07-01/act-2003-022#GS4@Hpa@EN)\n> \n> > [*\\[Section 3 Amended by No. 22 of 2003, s. 4, Applied:01 Jul 2003\\]*](/view/html/inforce/2003-07-01/act-2003-022#GS4@Hpa@EN) ***eligible pensioner*** means an eligible pensioner within the meaning of the regulations made and in force under this Act;\n> \n> > ***municipality*** means a council within the meaning of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) ;\n> \n> [*\\[Section 3 Amended by No. 45 of 2003, Sched. 1, Applied:01 Jan 2004\\]*](/view/html/inforce/2004-01-01/act-2003-045#JS1@Ja41@GC1@EN) [*\\[Section 3 Amended by No. 71 of 2007, s. 4, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS4@Hpc@EN) [*\\[Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001\\]*](/view/html/inforce/2001-07-01/act-2001-035#GS4@Hpb@EN)\n> \n> > [*\\[Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001\\]*](/view/html/inforce/2001-07-01/act-2001-035#GS4@Hpb@EN) ***rates*** means rates payable under [Part 9 of the](/view/html/inforce/2026-04-12/act-1993-095#) [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) and, if a discount has been given, means the amount of rates actually paid, but does not include any penalty or interest charges imposed under that Act;\n> \n> [*\\[Section 3 Amended by No. 71 of 2007, s. 4, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS4@Hpd@EN)\n> \n> > [*\\[Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001\\]*](/view/html/inforce/2001-07-01/act-2001-035#GS4@Hpc@EN) [*\\[Section 3 Amended by No. 22 of 2003, s. 4, Applied:01 Jul 2003\\]*](/view/html/inforce/2003-07-01/act-2003-022#GS4@Hpb@EN) [*\\[Section 3 Amended by No. 71 of 2007, s. 4, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS4@Hpe@EN) ***remission*** includes a rebate;\n> \n> > [*\\[Section 3 Amended by No. 71 of 2007, s. 4, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS4@Hpf@EN) ***spouse*** includes the person with whom a person is, or was at the time of his or her death, in a significant relationship, within the meaning of the [Relationships Act 2003](/view/html/inforce/2026-04-12/act-2003-044) .\n> \n> [*\\[Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001\\]*](/view/html/inforce/2001-07-01/act-2001-035#GS4@Hpd@EN) [*\\[Section 3 Amended by No. 22 of 2003, s. 4, Applied:01 Jul 2003\\]*](/view/html/inforce/2003-07-01/act-2003-022#GS4@Hpc@EN) [*\\[Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001\\]*](/view/html/inforce/2001-07-01/act-2001-035#GS4@Hpd@EN) [*\\[Section 3 Amended by No. 22 of 2003, s. 4, Applied:01 Jul 2003\\]*](/view/html/inforce/2003-07-01/act-2003-022#GS4@Hpc@EN) [*\\[Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001\\]*](/view/html/inforce/2001-07-01/act-2001-035#GS4@Hpd@EN) [*\\[Section 3 Amended by No. 22 of 2003, s. 4, Applied:01 Jul 2003\\]*](/view/html/inforce/2003-07-01/act-2003-022#GS4@Hpc@EN)","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Municipalities to remit rates and charges","content":"### 4 Municipalities to remit rates and charges\n\n> > (1)  [*\\[Section 4 Subsection (1) amended by No. 35 of 2001, s. 5, Applied:01 Jul 2001\\]*](/view/html/inforce/2001-07-01/act-2001-035#GS5@Hpa@EN) *\\[Section 4 Subsection (1) amended by No. 37 of 1994, s. 5 \\]*[*\\[Section 4 Subsection (1) substituted by No. 71 of 2007, s. 5, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS5@Hpa@EN) An eligible pensioner who is liable to pay rates or charges to a municipality (or, if there is more than one such person, one of them) may apply to the municipality before 31 March in a financial year for a 30% remission on those rates or charges for –\n> > \n> > > > (a) the financial year in which the application was made; and\n> > > \n> > > > (b) all subsequent financial years.\n> \n> > (1A)  [*\\[Section 4 Subsection (1A) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS5@Hpa@EN) On receipt of an application, a municipality is to grant the application if on 1 July in the financial year in which the application was made the applicant was –\n> > \n> > > > (a) an eligible pensioner; and\n> > > \n> > > > (b) occupying as his or her principal dwelling the property in respect of which the rates or charges are payable.\n> \n> > (1B)  [*\\[Section 4 Subsection (1B) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS5@Hpa@EN) On granting an application, the municipality is to remit 30% of any rates or charges payable to it by the applicant for –\n> > \n> > > > (a) the financial year in which the application was made; and\n> > > \n> > > > (b) each subsequent financial year until the applicant is no longer eligible for the remission.\n> \n> > (1C)  [*\\[Section 4 Subsection (1C) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS5@Hpa@EN) For the purpose of [subsection (1B)(b)](#GS4@Gs1B@Hpb@EN) , an applicant is no longer eligible for the remission if on 1 July in a subsequent financial year he or she is no longer –\n> > \n> > > > (a) an eligible pensioner; or\n> > > \n> > > > (b) occupying as his or her principal dwelling the property in respect of which the rates or charges are payable.\n> \n> > (1D)  [*\\[Section 4 Subsection (1D) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS5@Hpa@EN) If an eligible pensioner makes an application under [subsection (1)](#GS4@Gs1@EN) , a municipality is to remit 30% of any rates or charges paid or payable to it by the applicant for the financial year immediately preceding the financial year in which the application was made if on 1 July in that immediately preceding financial year the applicant was –\n> > \n> > > > (a) an eligible pensioner; and\n> > > \n> > > > (b) occupying as his or her principal dwelling the property in respect of which the rates or charges were paid or payable.\n> \n> > (2)  [*\\[Section 4 Subsection (2) substituted by No. 71 of 2007, s. 5, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS5@Hpa@EN) The amount remitted by a municipality under this section for rates or charges payable in respect of a property for a financial year must not exceed the prescribed amount relevant to that financial year.\n> \n> > (3)  [*\\[Section 4 Subsection (3) amended by No. 71 of 2007, s. 5, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS5@Hpc@EN) [*\\[Section 4 Subsection (3) amended by No. 71 of 2007, s. 5, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS5@Hpb@EN) [*\\[Section 4 Subsection (3) substituted by No. 35 of 2001, s. 5, Applied:01 Jul 2001\\]*](/view/html/inforce/2001-07-01/act-2001-035#GS5@Hpb@EN) For the purpose of this section, a person is taken to have been occupying a property as a principal dwelling on 1 July in a financial year if –\n> > \n> > > > (a) in the case of a single person, that person was in a prescribed institution and did not receive any rental income from the property; or\n> > > \n> > > > (b) [*\\[Section 4 Subsection (3) amended by No. 45 of 2003, Sched. 1, Applied:01 Jan 2004\\]*](/view/html/inforce/2004-01-01/act-2003-045#JS1@Ja41@GC2@Hpa@EN) in the case of a person who is married or in a significant relationship, within the meaning of the [Relationships Act 2003](/view/html/inforce/2026-04-12/act-2003-044)  –\n> > > > \n> > > > > > (i) [*\\[Section 4 Subsection (3) amended by No. 45 of 2003, Sched. 1, Applied:01 Jan 2004\\]*](/view/html/inforce/2004-01-01/act-2003-045#JS1@Ja41@GC2@Hpb@EN) [*\\[Section 4 Subsection (3) amended by No. 71 of 2007, s. 5, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS5@Hpd@EN) that person and that person's spouse were in a prescribed institution and neither person received any rental income from the property; or\n> > > > > \n> > > > > > (ii) [*\\[Section 4 Subsection (3) amended by No. 45 of 2003, Sched. 1, Applied:01 Jan 2004\\]*](/view/html/inforce/2004-01-01/act-2003-045#JS1@Ja41@GC2@Hpc@EN) [*\\[Section 4 Subsection (3) amended by No. 71 of 2007, s. 5, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS5@Hpe@EN) that person was in a prescribed institution and that person's spouse occupied the property as his or her principal place of residence.\n> \n> > (3A)  [*\\[Section 4 Subsection (3A) inserted by No. 35 of 2001, s. 5, Applied:01 Jul 2001\\]*](/view/html/inforce/2001-07-01/act-2001-035#GS5@Hpb@EN) For the purpose of [subsection (3)(a)](#GS4@Gs3@Hpa@EN) , a person must provide a statutory declaration stating that the person –\n> > \n> > > > (a) was in a prescribed institution; and\n> > > \n> > > > (b) did not receive rental income from the property.\n> \n> > (3B)  [*\\[Section 4 Subsection (3B) inserted by No. 35 of 2001, s. 5, Applied:01 Jul 2001\\]*](/view/html/inforce/2001-07-01/act-2001-035#GS5@Hpb@EN) For the purpose of [subsection (3)(b)(i)](#GS4@Gs3@Hpb@Hqi@EN) , a person must provide a statutory declaration stating that the person and the person's spouse –\n> > \n> > > > (a) were in a prescribed institution; and\n> > > \n> > > > (b) did not receive rental income from the property.\n> \n> > (3C)  [*\\[Section 4 Subsection (3C) inserted by No. 35 of 2001, s. 5, Applied:01 Jul 2001\\]*](/view/html/inforce/2001-07-01/act-2001-035#GS5@Hpb@EN) A person referred to in [subsection (3)(a)](#GS4@Gs3@Hpa@EN) or [subsection (3)(b)(i)](#GS4@Gs3@Hpb@Hqi@EN) is only eligible for a remission of rates or charges for a period not exceeding 2 consecutive financial years.\n> \n> > (4)  [*\\[Section 4 Subsection (4) amended by No. 45 of 2003, Sched. 1, Applied:01 Jan 2004\\]*](/view/html/inforce/2004-01-01/act-2003-045#JS1@Ja41@GC2@Hpd@EN) [*\\[Section 4 Subsection (4) substituted by No. 71 of 2007, s. 5, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS5@Hpf@EN) If –\n> > \n> > > > (a) an eligible pensioner who would be entitled to make an application under [subsection (1)](#GS4@Gs1@EN) for a remission of rates or charges payable in respect of a property dies without making that application but leaves a surviving spouse; and\n> > > \n> > > > (b) the surviving spouse is occupying the property on 1 July in the financial year in which the application could have been made –\n> > \n> > the surviving spouse may make that application.\n> \n> > (5)  [*\\[Section 4 Subsection (5) amended by No. 71 of 2007, s. 5, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS5@Hpg@EN) An application made in accordance with [subsection (4)](#GS4@Gs4@EN) shall have effect as if it were an application made under [subsection (1)](#GS4@Gs1@EN) by an eligible pensioner.\n> \n> > (6)  [*\\[Section 4 Subsection (6) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS5@Hph@EN) On granting an application made in accordance with [subsection (4)](#GS4@Gs4@EN)  –\n> > \n> > > > (a) the remission of rates or charges may only be given in respect of the financial year in which the application is made and, if [subsection (1D)](#GS4@Gs1D@EN) applies, the financial year immediately preceding that financial year; and\n> > > \n> > > > (b) the municipality is to give that remission for that financial year or immediately preceding financial year to the relevant surviving spouse.\n> \n> > (7)  [*\\[Section 4 Subsection (7) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS5@Hph@EN) If –\n> > \n> > > > (a) an eligible pensioner who has made an application under [subsection (1)](#GS4@Gs1@EN) dies in the financial year in which that application was made; and\n> > > \n> > > > (b) had he or she not died in that financial year, the eligible pensioner would have been entitled under this section to a remission of rates or charges payable in respect of a property for that financial year or the immediately preceding financial year, or both; and\n> > > \n> > > > (c) a surviving spouse of the eligible pensioner was occupying the property on 1 July in that financial year –\n> > \n> > the municipality is to give any unpaid remission for that financial year and the immediately preceding financial year, if relevant, to the surviving spouse.\n> \n> > (8)  [*\\[Section 4 Subsection (8) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS5@Hph@EN) If –\n> > \n> > > > (a) an eligible pensioner who has made an application under [subsection (1)](#GS4@Gs1@EN) dies in a financial year subsequent to the financial year in which the application was made; and\n> > > \n> > > > (b) had he or she not died in that subsequent financial year, the eligible pensioner would have been entitled under this section to a remission of rates or charges payable in respect of a property for that subsequent financial year; and\n> > > \n> > > > (c) a surviving spouse of the eligible pensioner was occupying the property on 1 July in that subsequent financial year –\n> > \n> > the municipality is to give any unpaid remission for that subsequent financial year to that surviving spouse.\n> \n> > (9)  [*\\[Section 4 Subsection (9) inserted by No. 71 of 2007, s. 5, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS5@Hph@EN) A person given a remission on rates or charges under this section for a financial year must notify a municipality in writing before the end of that financial year if he or she ceases to –\n> > \n> > > > (a) be an eligible pensioner; or\n> > > \n> > > > (b) occupy as his or her principal dwelling the property in respect of which the remission on rates or charges was given.\n> > \n> > Penalty:  In the case of an offence under [subsection (9)](#GS4@Gs9@EN) , a fine not exceeding 2 penalty units.","sortOrder":3},{"sectionNumber":"4A","sectionType":"section","heading":"False or misleading statements","content":"### 4A False or misleading statements\n\n> [*\\[Section 4A Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS6@EN) A person must not, in giving any information under this Act –\n> \n> > > (a) make a statement knowing it to be false or misleading; or\n> > \n> > > (b) omit any matter from a statement knowing that without that matter the statement is false or misleading.\n> \n> Penalty:  Fine not exceeding 2 penalty units.","sortOrder":4},{"sectionNumber":"4B","sectionType":"section","heading":"Power to require repayments","content":"### 4B Power to require repayments\n\n> [*\\[Section 4B Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS6@EN) The Commissioner, by written notice, may require a person given a remission on rates or charges under [section 4](#GS4@EN) to repay to the Commissioner the amount remitted under that section if the Commissioner is satisfied that the person was not entitled to that remission.","sortOrder":5},{"sectionNumber":"4C","sectionType":"section","heading":"Objections","content":"### 4C Objections\n\n> [*\\[Section 4C Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS6@EN)\n> \n> > (1)  A person may object to a decision of the Commissioner under [section 4B](#GS4B@EN) .\n> \n> > (2)  An objection is to –\n> > \n> > > > (a) be in writing; and\n> > > \n> > > > (b) be lodged with the Commissioner within 60 days after the objector receives a written notice under [section 4B](#GS4B@EN) or as otherwise allowed by the Commissioner under [section 4D](#GS4D@EN) .","sortOrder":6},{"sectionNumber":"4D","sectionType":"section","heading":"Objections lodged out of time","content":"### 4D Objections lodged out of time\n\n> [*\\[Section 4D Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS6@EN)\n> \n> > (1)  A person may apply to the Commissioner for permission to lodge an objection after the 60-day period referred to in [section 4C(2)(b)](#GS4C@Gs2@Hpb@EN) .\n> \n> > (2)  An application is to –\n> > \n> > > > (a) be in writing; and\n> > > \n> > > > (b) set out in detail the reasons for the failure to lodge the application within that 60-day period.\n> \n> > (3)  On receipt of an application the Commissioner may –\n> > \n> > > > (a) permit the person to lodge an objection after the 60-day period referred to in [section 4C(2)(b)](#GS4C@Gs2@Hpb@EN) if he or she is satisfied that because of the detailed reasons set out in the application the person was unable to lodge an objection within that period; or\n> > > \n> > > > (b) refuse to permit the person to lodge an objection after the 60-day period referred to in [section 4C(2)(b)](#GS4C@Gs2@Hpb@EN) if he or she is not satisfied that because of the detailed reasons set out in the application the person was unable to lodge an objection within that period.\n> \n> > (4)  The Commissioner is to notify a person in writing of his or her decision under [subsection (3)(b)](#GS4D@Gs3@Hpb@EN) as soon as practicable after the decision is made.\n> \n> > (5)  The decision of the Commissioner made under [subsection (3)(b)](#GS4D@Gs3@Hpb@EN) is final and is not subject to judicial or other review.","sortOrder":7},{"sectionNumber":"4E","sectionType":"section","heading":"Determination of objections","content":"### 4E Determination of objections\n\n> [*\\[Section 4E Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS6@EN)\n> \n> > (1)  The Commissioner is to determine an objection lodged with the Commissioner under [section 4C(2)(b)](#GS4C@Gs2@Hpb@EN) and may –\n> > \n> > > > (a) allow the objection in whole or part; or\n> > > \n> > > > (b) disallow the objection.\n> \n> > (2)  The Commissioner is to give written notice to the objector of his or her determination under [subsection (1)(a)](#GS4E@Gs1@Hpa@EN) or [(b)](#GS4E@Gs1@Hpb@EN) .\n> \n> > (3)  If the Commissioner disallows an objection or allows it only in part, the written notice of the determination is to state the grounds for disallowing the objection or for allowing the objection in part only.","sortOrder":8},{"sectionNumber":"4F","sectionType":"section","heading":"Rights of appeal","content":"### 4F Rights of appeal\n\n> [*\\[Section 4F Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS6@EN)\n> \n> > (1)  An objector who is dissatisfied with the Commissioner's determination of an objection may apply to the Magistrates Court (Administrative Appeals Division) for a review of the determination.\n> \n> > (2)  An application for a review must be made within 60 days after the objector receives a written notice under [section 4E(2)](#GS4E@Gs2@EN) .","sortOrder":9},{"sectionNumber":"4G","sectionType":"section","heading":"Appointment of authorised officers","content":"### 4G Appointment of authorised officers\n\n> [*\\[Section 4G Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS6@EN) The Commissioner may appoint a person who is a State Service employee as an authorised officer for the purposes of [sections 4H](#GS4H@EN) and [4I](#GS4I@EN) .","sortOrder":10},{"sectionNumber":"4H","sectionType":"section","heading":"Authorised investigations","content":"### 4H Authorised investigations\n\n> [*\\[Section 4H Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS6@EN) An authorised officer may conduct an investigation to determine –\n> \n> > > (a) whether or not an application under [section 4](#GS4@EN) for a remission on rates or charges has been properly made; or\n> > \n> > > (b) whether or not a person given a remission on rates or charges in accordance with [section 4](#GS4@EN) was eligible for the remission; or\n> > \n> > > (c) any other matter reasonably related to the administration and enforcement of this Act.","sortOrder":11},{"sectionNumber":"4I","sectionType":"section","heading":"Powers of investigation","content":"### 4I Powers of investigation\n\n> [*\\[Section 4I Inserted by No. 71 of 2007, s. 6, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS6@EN)\n> \n> > (1)  For the purpose of an investigation conducted under [section 4H](#GS4H@EN) , an authorised officer may require a person –\n> > \n> > > > (a) to provide the authorised officer with written information that he or she considers relevant to the investigation; or\n> > > \n> > > > (b) to attend at a specified time and place before the authorised officer –\n> > > > \n> > > > > > (i) to answer questions he or she considers relevant to the investigation; and\n> > > > > \n> > > > > > (ii) to produce any document that he or she considers relevant to the investigation.\n> \n> > (2)  An authorised officer may require information given, or to be given, under [subsection (1)(a)](#GS4I@Gs1@Hpa@EN) to be verified on oath or by statutory declaration.","sortOrder":12},{"sectionNumber":"5","sectionType":"section","heading":"Treasurer to pay municipalities amounts remitted","content":"### 5 Treasurer to pay municipalities amounts remitted\n\n> > (1)  [*\\[Section 5 Subsection (1) amended by No. 71 of 2007, s. 7, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS7@EN) If the Treasurer is satisfied, on application made by a municipality, that the municipality has given a remission in accordance with [section 4](#GS4@EN) , the Treasurer shall pay to the municipality an amount equal to the amount so remitted.\n> \n> > (2)  [*\\[Section 5 Subsection (2) amended by No. 4 of 2017, Sched. 1, Applied:01 Jul 2019\\]*](/view/html/inforce/2019-07-01/act-2017-004#JS1@Ja67@GC1@EN) An amount payable under [subsection (1)](#GS5@Gs1@EN) is, by this section, appropriated against the Public Account without further appropriation.","sortOrder":13},{"sectionNumber":"6","sectionType":"section","heading":"Treasurer may issue directions","content":"### 6 Treasurer may issue directions\n\n> [*\\[Section 6 Amended by No. 71 of 2007, s. 8, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS8@EN) An application for a remission under [section 4](#GS4@EN) , the giving of any such remission and an application under [section 5](#GS5@EN) [(1)](#GS5@Gs1@EN) for the payment of an amount equal to any amount so remitted shall be made in accordance with any directions given by the Treasurer.","sortOrder":14},{"sectionNumber":"6A","sectionType":"section","heading":"Delegations","content":"### 6A Delegations\n\n> [*\\[Section 6A Inserted by No. 71 of 2007, s. 9, Applied:01 Jul 2008\\]*](/view/html/inforce/2008-07-01/act-2007-071#GS9@EN) The Commissioner may delegate any of his or her functions or powers under this Act other than this power of delegation.","sortOrder":15},{"sectionNumber":"7","sectionType":"section","heading":"Regulations","content":"### 7 Regulations\n\n> > (1)  The Governor may make regulations for the purposes of this Act.\n> \n> > (2)  Regulations first made after the commencement of this Act may, if the regulations so provide, take effect from 1 June 1991.","sortOrder":16},{"sectionNumber":"8","sectionType":"section","heading":"Transitional provisions","content":"### 8 Transitional provisions\n\n> *\\[Section 8 Repealed by No. 30 of 1995, s. 3 and Sched. 1 \\]*This Act applies to a person who has been given a remission on rates or charges for the financial year ending 30 June 2008 as if that person had made an application under [section 4(1)](#GS4@Gs1@EN) and that application had been granted.","sortOrder":17},{"sectionNumber":"9","sectionType":"section","heading":"Repeal","content":"### 9 Repeal\n\n> The following Acts are repealed:\n> \n> > > (a) [Local Government (Rates and Charges Remissions) Act 1977](/view/html/inforce/2026-04-12/act-9999-999) ;\n> > \n> > > (b) [Local Government (Rates and Charges Remissions) Amendment Act 1987](/view/html/inforce/2026-04-12/act-9999-999) .","sortOrder":18},{"sectionNumber":"10","sectionType":"section","heading":"Administration of Act","content":"### 10 Administration of Act\n\n> Until provision is made in relation to this Act by order under [section 4 of the](/view/html/inforce/2026-04-12/act-1990-004#GS4@EN) [Administrative Arrangements Act 1990](/view/html/inforce/2026-04-12/act-1990-004) –\n> \n> > > (a) the administration of this Act is assigned to the Minister for Finance; and\n> > \n> > > (b) the Department responsible to the Minister for Finance in relation to the administration of this Act is the Department of Treasury and Finance.","sortOrder":19}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The Act's present scope extends beyond a simple pensioner rebate scheme: it formalises a 30% remission and Treasurer reimbursement (s4(1B); s5), adds survivor entitlements and limited retrospective relief (s4(4)–(8); s4(1D)), and creates enforcement, repayment and investigatory machinery (s4A; s4B; s4G–4I). It also establishes objection, late‑lodgement and appeal procedures (s4C–4F) and gives the Treasurer and Commissioner administrative directions and delegation powers (s6; s6A). The Act repeals earlier remissions Acts (s9), indicating replacement and expansion of prior arrangements."},"complexity_factors":["Eligibility depends on a mix of statutory tests and delegated regulations ('eligible pensioner' defined in regulations) and factual residence rules (s3 definition; s4(1A); s4(3)–(3C)).","Fixed 30% remission rate but subject to a statutory annual cap — remitted amounts must not exceed the 'prescribed amount' for that year (s4(1B), s4(2)).","Application and compliance timing: applications must be made by 31 March and recipients must notify cessation of eligibility before year-end; penalty for failure (s4(1), s4(9)).","Administrative discretion and enforcement: Commissioner may require repayment where remission was not entitled and may appoint authorised officers to investigate (s4B; s4G–4I).","Procedural layers for review: written objections, 60‑day time limits, permission to lodge late objections at Commissioner's discretion (including a finality clause for that discretion), and right to judicial review in the Magistrates Court (s4C–4F; s4D(5)).","Treasurer control points: the Treasurer issues directions on how applications and reimbursements are to be made, and reimburses municipalities from the Public Account (s6; s5(1)–(2)).","Evidence requirements and limits: statutory declarations required for institutional residence claims and a two‑year cap for such remissions (s4(3A)–(3C)).","Cross‑statute linkage: 'rates' and 'charges' reference Part 9 of the Local Government Act 1993, requiring cross-referencing to determine scope (s3; s4)."],"plain_english_summary":"This Act requires municipalities to grant eligible pensioners a 30% remission (rebate) of rates and certain charges when the pensioner applies and occupies the property as their principal residence; the Treasurer reimburses municipalities for amounts remitted (sections 4–5). It sets eligibility and timing rules, survivor and institutional-care exceptions, requires notification and truthful information, and gives the Commissioner powers to investigate, require repayment and handle objections and appeals (sections 4, 4A–4B, 4C–4F, 4H–4I, 6)."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":true,"description":"The legislation has grown significantly beyond its original 1991 purpose of simply providing rate remissions for pensioners. The 2007 amendments (No. 71 of 2007) added an entire administrative enforcement framework including: investigation powers for authorised officers, a formal objection and review process, repayment powers for the Commissioner, delegation powers, and offences for false statements. What began as a straightforward subsidy scheme now includes a comprehensive compliance and enforcement apparatus more typical of revenue law."},"complexity_factors":["8 defined terms in the interpretation section, including circular definition of 'eligible pensioner' referring to regulations","Multiple cross-references to external legislation: Local Government Act 1993, Taxation Administration Act 1997, Relationships Act 2003","Nested conditional logic in section 4 with 9 subsections creating a web of eligibility scenarios (current year, previous year, surviving spouses, institutional care)","Temporal complexity with multiple date triggers (1 July eligibility dates, 31 March application deadline, 2-year limit for institutional care)","Administrative enforcement provisions added later (2007) including investigation powers, objection procedures, and appeal rights that overlay the original simple remission scheme","Amendment history visible in text showing 7 separate amending acts between 1993-2017, indicating evolutionary complexity"],"plain_english_summary":"This law gives pensioners in Tasmania a 30% discount on their council rates and charges.\n\n**Who it helps:**\n- **Eligible pensioners** (defined in regulations) who own and live in their own home\n- **Surviving spouses** of eligible pensioners who die, provided the spouse continues to live in the property\n\n**How it works:**\n- Pensioners apply to their local council (municipality) before 31 March each year\n- Once approved, the 30% discount applies automatically for that year and all future years until the person no longer qualifies\n- The discount also applies to the previous year if the person was eligible then but hadn't applied yet\n- There's a cap on the maximum dollar amount that can be remitted (set by regulations)\n\n**Special rules for people in care:**\n- If a pensioner is in a \"prescribed institution\" (like a nursing home or hospital) and isn't renting out their home, they can still get the discount for up to 2 years\n- Similar rules apply if their spouse is in care while the other stays home\n\n**Who pays for it:**\n- Councils give the discount to pensioners, then the State Treasurer reimburses the council for the full amount\n\n**Compliance and enforcement:**\n- People must tell their council if they stop being eligible (stop being a pensioner or move out)\n- It's an offence to give false information\n- The Commissioner of State Revenue can investigate claims and demand repayment if someone wasn't entitled to the discount\n- People can object to repayment demands and appeal to the Magistrates Court if unhappy with the decision\n\n**Why it matters:**\nThis is a significant cost-of-living relief measure for older Australians on fixed incomes, ensuring they can afford to stay in their homes. The State government fully funds the scheme so local councils don't lose revenue."},"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Based on the available metadata, the Act appears to have remained focused on its original purpose of governing remissions of local government rates and charges in Tasmania. While amendments have been made since 1991, there is no indication from the available text that the scope has broadened or shifted materially from its original intent."},"complexity_factors":["Limited legislative text was provided — only metadata and status information is visible, preventing analysis of operative provisions","Interplay between state legislation and individual council discretion may add some complexity in application","The Act has been amended over time (amendments table referenced), meaning current rules may differ from the original 1991 version","Rates and charges remission frameworks can involve means-testing or category-based eligibility criteria, which can be moderately complex for applicants to navigate","Relatively narrow and specific subject matter keeps overall complexity low"],"plain_english_summary":"This Tasmanian Act establishes a legal framework for remissions (reductions or waivers) of local government rates and charges, guiding when and how councils may reduce or excuse payment. It affects property owners, ratepayers, councils, and groups like pensioners or charities who may seek relief.\n\nEnacted in 1991 and updated to 1 July 2019, it matters because it helps ease financial burdens and promotes consistent council decision‑making on rate relief."},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/local-government-rates-and-charges-remissions-act-1991","history":"/api/acts/local-government-rates-and-charges-remissions-act-1991/history","analysis":"/api/acts/local-government-rates-and-charges-remissions-act-1991/analysis","conflicts":"/api/acts/local-government-rates-and-charges-remissions-act-1991/conflicts","importantCases":"/api/acts/local-government-rates-and-charges-remissions-act-1991/important-cases","documents":"/api/acts/local-government-rates-and-charges-remissions-act-1991/documents"}}