{"id":"tas:sr-2024-055","name":"Local Government (Rates and Charges Remissions) Regulations 2024","slug":"local-government-rates-and-charges-remissions-regulations-2024","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"55 of 2024","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":177051,"registerId":"tas-tas:sr-2024-055-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> These regulations may be cited as the [Local Government (Rates and Charges Remissions) Regulations 2024](/view/html/inforce/2026-04-12/sr-2024-055) .","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> These regulations take effect on 26 November 2024.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"### 3 Interpretation\n\n> In these regulations –\n> \n> > ***Act*** means the [Local Government (Rates and Charges Remissions) Act 1991](/view/html/inforce/2026-04-12/act-1991-008) .","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Meaning of eligible pensioner","content":"### 4 Meaning of eligible pensioner\n\n> > (1)  In this regulation –\n> > \n> > > ***health care card*** means a health care card –\n> > > \n> > > > > (a) within the meaning of the *Social Security Act 1991* of the Commonwealth; and\n> > > > \n> > > > > (b) issued to a person eligible under that Act;\n> > \n> > > ***pensioner concession card*** means a pensioner concession card issued under the *Social Security Act 1991* of the Commonwealth or as a fringe benefit under the *Veterans' Entitlements Act 1986* of the Commonwealth;\n> > \n> > > ***totally and permanently incapacitated person*** means a person to whom section 24 of the *Veterans' Entitlements Act 1986* of the Commonwealth, or section 199 of the *Military Rehabilitation and Compensation Act 2004* of the Commonwealth, applies;\n> > \n> > > ***war widow*** means –\n> > > \n> > > > > (a) a war widow receiving a pension under Part II or IV of the *Veterans' Entitlements Act 1986* of the Commonwealth at a rate determined in accordance with section 30(1) of that Act; or\n> > > > \n> > > > > (b) a person who was a wholly dependent partner of a person who is a deceased member, within the meaning of section 5 of the *Military Rehabilitation and Compensation Act 2004* of the Commonwealth, to whom section 12 of that Act applies;\n> > \n> > > ***war widower*** means –\n> > > \n> > > > > (a) a war widower receiving a pension under Part II or IV of the *Veterans' Entitlements Act 1986* of the Commonwealth at a rate determined in accordance with section 30(1) of that Act; or\n> > > > \n> > > > > (b) a person who was a wholly dependent partner of a person who is a deceased member, within the meaning of section 5 of the *Military Rehabilitation and Compensation Act 2004* of the Commonwealth, to whom section 12 of that Act applies.\n> \n> > (2)  For the purposes of the Act –\n> > \n> > > ***eligible pensioner*** means –\n> > > \n> > > > > (a) a person who holds a current pensioner concession card; or\n> > > > \n> > > > > (b) a person who holds a current pensioner concession card that is for the time being inoperative because the person is temporarily out of Australia; or\n> > > > \n> > > > > (c) a person who holds a current health care card; or\n> > > > \n> > > > > (d) a totally and permanently incapacitated person; or\n> > > > \n> > > > > (e) a war widow; or\n> > > > \n> > > > > (f) a war widower.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Maximum remission","content":"### 5 Maximum remission\n\n> > (1)  In this regulation –\n> > \n> > > ***CPI figure*** means the Consumer Price Index (All Groups) Number for Hobart published by the Australian Statistician under the authority of the *Census and Statistics Act 1905* of the Commonwealth;\n> > \n> > > ***March quarter***, in relation to a financial year, means the months of January, February and March in that financial year.\n> \n> > (2)  For the purpose of [section 4(2)](/view/html/inforce/2026-04-12/act-1991-008#GS4@Gs2@EN) of the Act, the maximum amount that may be remitted each financial year by a municipality in respect of rates and charges payable in respect of any one area of land is the amount calculated in accordance with the following formula:\n> > \n> > [![graphic image](/image/aeqbcovd.gif)](/image/aeqbcovd.gif)\n> > \n> > where –\n> > \n> > > ***A*** is the maximum amount that may be remitted for the financial year, rounded to the nearest cent in accordance with [subregulation (5)](#GS5@Gs5@EN) and then rounded to the nearest dollar in accordance with [subregulation (6)](#GS5@Gs6@EN) ;\n> > \n> > > ***B*** is the maximum amount, before rounding, that could be remitted in the financial year immediately preceding the financial year in which the maximum amount is to apply;\n> > \n> > > ***C*** is the CPI figure for the March quarter of the financial year immediately preceding the financial year in which the maximum amount is to apply;\n> > \n> > > ***D*** is the CPI figure for the March quarter immediately preceding the March quarter referred to in the definition of *C*.\n> \n> > (3)  If the maximum amount ***A*** in [subregulation (2)](#GS5@Gs2@EN) is less than the maximum amount for the preceding year, the maximum amount that may be remitted is to remain the same as the preceding year.\n> \n> > (4)  For the purposes of [section 4(2)](/view/html/inforce/2026-04-12/act-1991-008#GS4@Gs2@EN) of the Act, and for the purposes of the application of [subregulations (2)](#GS5@Gs2@EN) and [(3)](#GS5@Gs3@EN) in relation to any subsequent financial year, the maximum amount that may be remitted for the 2024-2025 financial year is –\n> > \n> > > > (a) $379.41 in relation to an area of land, the owner or occupier of which is a customer within the meaning of the [Water and Sewerage Industry Act 2008](/view/html/inforce/2026-04-12/act-2008-013) ; and\n> > > \n> > > > (b) $558.50 in relation to an area of land, the owner or occupier of which is not a customer within the meaning of the [Water and Sewerage Industry Act 2008](/view/html/inforce/2026-04-12/act-2008-013) .\n> \n> > (5)  An amount which is a fraction of a cent is rounded to the nearest cent by –\n> > \n> > > > (a) where the number is 0.5 of a cent or more, increasing that amount to the next whole cent; or\n> > > \n> > > > (b) where the number is less than 0.5 of a cent, decreasing that amount to the next whole cent.\n> \n> > (6)  An amount which is dollars and a number of cents is rounded to the nearest dollar by –\n> > \n> > > > (a) where the number of cents is 50 or more, increasing that amount to the next whole dollar; or\n> > > \n> > > > (b) where the number of cents is less than 50, decreasing that amount to the next whole dollar.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Prescribed institutions","content":"### 6 Prescribed institutions\n\n> For the purposes of [section 4(3)](/view/html/inforce/2026-04-12/act-1991-008#GS4@Gs3@EN) of the Act, the following are prescribed institutions:\n> \n> > > (a) a residential facility providing residential care as defined in section 41-3 of the *Aged Care Act 1997* of the Commonwealth;\n> > \n> > > (b) a hospital providing care to nursing-home type patients as defined in section 3 of the *Health Insurance Act 1973* of the Commonwealth;\n> > \n> > > (c) a facility providing psychiatric or psychological care to persons residing in the facility.\n\nDisplayed and numbered in accordance with the *[Rules Publication Act 1953](/view/html/inforce/current/act-1953-050)*.\n\nNotified in the *Gazette* on 16 October 2024\n\nThese regulations are administered in the Department of Treasury and Finance.","sortOrder":5}],"analysis":{"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Based on the available metadata, there is no indication of scope change from the original intent. The regulations appear to perform the standard function of prescribing remission eligibility under the Local Government Act framework. However, a definitive assessment is not possible without the full regulatory text."},"complexity_factors":["Only metadata and status information was provided — the substantive regulatory content is absent, making full complexity assessment impossible","Regulations of this type are typically straightforward, setting out eligibility criteria and remission amounts in tabular or list form","Subordinate legislation (regulations) is generally less complex than primary legislation (Acts)","Tasmanian local government rating law is a well-established area with limited technical ambiguity at the regulatory level"],"plain_english_summary":"These regulations set the rules for when Tasmanian councils may reduce or waive rates and charges, affecting property owners such as pensioners, low-income households, charities and others who might qualify for financial relief. They matter because they govern how councils can ease the burden of local government fees.\n\nNote: only metadata is available (commenced 26 Nov 2024); the full regulatory text with eligibility criteria, remission amounts and application processes was not provided."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"These regulations implement section 4 of the Act by defining who counts as an eligible pensioner (reg 4), prescribing qualifying institutions (reg 6), and fixing the maximum annual remission per property plus an indexation method and rounding rules (reg 5). The text provides implementing detail but does not, on its face, expand or narrow the Act’s statutory grant beyond those specified implementations."},"complexity_factors":["Cross-references to multiple Commonwealth Acts to define eligibility (reg 4 references the Social Security Act 1991, Veterans' Entitlements Act 1986, Military Rehabilitation and Compensation Act 2004)","Indexation formula using Hobart Consumer Price Index for annual adjustment of maximum remission (reg 5(2)–(4))","Two-tiered maximum amounts for 2024–25 depending on water-service customer status (reg 5(4)(a)–(b))","Numeric rounding rules for cents and dollars that affect final payable caps (reg 5(5)–(6))","Prescribed list of qualifying institutions with statutory definitions (reg 6 referencing Aged Care Act 1997 and Health Insurance Act 1973)"],"plain_english_summary":"These regulations tell councils who qualifies for remissions of local rates and charges, set the annual maximum remission per property and how that maximum is indexed, and list which residential institutions qualify.\n\nEligible pensioners include holders of Commonwealth pensioner concession or health care cards, totally and permanently incapacitated persons and war widows/widowers. Municipalities therefore decide whether to remit up to the capped amount (different caps for water-service customers), with annual caps indexed to Hobart CPI and rounded under specified rules."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The regulations appear consistent with the original purpose of the 1991 Act. They define eligibility criteria, set the maximum remission amounts with indexation, and prescribe institutions – all core functions anticipated by the parent Act. No significant scope creep is evident."},"complexity_factors":["Mathematical formula with four variables (A, B, C, D) for CPI indexation, including rounding rules in subregulations (5) and (6)","Cross-references to 6 different Commonwealth Acts (Social Security Act 1991, Veterans' Entitlements Act 1986, Military Rehabilitation and Compensation Act 2004, Census and Statistics Act 1905, Aged Care Act 1997, Health Insurance Act 1973)","Nested definitions: 'eligible pensioner' relies on 5 defined terms, some of which have their own sub-definitions (e.g., 'war widow' has two alternative limbs)","Dual-track commencement base amounts in subregulation (4) distinguishing between water/sewerage customers and non-customers","Conditional logic: subregulation (3) creates a 'ratchet' mechanism preventing the maximum remission from decreasing year-on-year"],"plain_english_summary":"**What this does:**\n\nThese regulations set the rules for how much local councils in Tasmania can reduce (\"remit\") the rates and charges owed by pensioners and other low-income residents. They work together with the *Local Government (Rates and Charges Remissions) Act 1991*.\n\n**Who it affects:**\n\n- **Pensioners and concession card holders** – specifically people with:\n  - A Pensioner Concession Card (even if temporarily inactive because they're overseas)\n  - A Health Care Card\n  - Totally and permanently incapacitated veteran status\n  - War widow or war widower status\n\n- **Local councils** – they must apply these rules when deciding how much to discount rates for eligible people.\n\n- **People in care facilities** – the regulations also specify that certain aged care homes, hospitals, and psychiatric facilities qualify for special treatment under the Act.\n\n**Why it matters:**\n\nCouncil rates can be a significant burden for people on fixed incomes. These regulations ensure that vulnerable Tasmanians get a guaranteed discount on their council rates, with the amount automatically adjusted each year for inflation (using the Consumer Price Index for Hobart). For 2024-2025, the maximum discount is **$379.41** if you also pay water/sewerage charges, or **$558.50** if you don't.\n\nThe regulations prevent pensioners from losing money if inflation goes backwards – the discount never decreases from one year to the next, even if the formula says it should."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/local-government-rates-and-charges-remissions-regulations-2024","history":"/api/acts/local-government-rates-and-charges-remissions-regulations-2024/history","analysis":"/api/acts/local-government-rates-and-charges-remissions-regulations-2024/analysis","conflicts":"/api/acts/local-government-rates-and-charges-remissions-regulations-2024/conflicts","importantCases":"/api/acts/local-government-rates-and-charges-remissions-regulations-2024/important-cases","documents":"/api/acts/local-government-rates-and-charges-remissions-regulations-2024/documents"}}