Cost of Living Concessions Act 1986

Eligible person (s 3(1)): A person who, on 1 July of the financial year, occupied residential premises as an owner or tenant and was of a class prescribed by the regulations. The Act does not prescribe any classes; it leaves that entirely to regulations. The reference date is fixed: 1 July. A person who moves into residential premises after that date is not eligible for that financial year, unless the regulations provide otherwise.

Residential premises (s 2(1)): Premises occupied solely or primarily for residential purposes. The definition is broad and does not require any particular tenure. It includes houses, units, flats, and other dwellings. The Act does not define what constitutes “primarily” residential; that would be determined on the facts.

Owner (s 2(2)): A person occupies as an owner if they occupy the premises as their principal place of residence in one of the listed capacities. Those include: freehold proprietor (sole or joint), Crown lease or under-lease proprietor, purchaser under a long-term agreement for sale (more than two instalments), life occupier under an agreement where no rent is payable and tenure is for life (the occupier must be liable for all rates and taxes), a proprietor or shareholder in a body corporate that owns a group residential block (deemed to be proprietor of the unit occupied), a lessee or licensee of non-Crown land under a lease or licence extending five or more years where the premises remain the occupant’s property, an occupier in an approved aged persons housing scheme, or a beneficiary under an estate entitling occupation in one of the above capacities. The regulations may also prescribe additional classes (s 2(2)(b)(ix)). This definition is exhaustive in the sense that only these categories count; a person holding a short-term lease or a periodic tenancy would not be an owner.

Tenant (s 2(3)): A person occupies as a tenant if they occupy the premises as their principal place of residence and are a tenant specified in a residential tenancy agreement under the Residential Tenancies Act 1995, or a person of a class prescribed by the regulations. This definition is narrower than “owner” and excludes, for example, boarders or lodgers without a residential tenancy agreement.

Approved aged persons housing scheme (s 2(1)): A scheme approved by the Minister under which houses or residential units are made available predominantly for persons of or over a fixed qualifying age of at least 50 years, and occupiers are entitled to continue in occupation for life subject only to conditions approved by the Minister. This category is important because it brings certain aged care or retirement village residents within the “owner” definition even if they hold no formal property interest.

Rates (s 2(1)): Rates payable under the Acts set out in Schedule 1: the Local Government Act 1999, the Renmark Irrigation Trust Act 1936, and the Water Industry Act 2012. The definition also includes any rates or charges under the Local Government Act 1999 for provision or treatment of water or removal of sewage, charges under Part 7 of the Irrigation Act 1994, and charges under Part 4 of the Water Industry Act 2012. This means that water and sewerage charges levied by councils or water industry entities are treated as rates for the purposes of the Act.

Rating authority (s 2(1)): The authority to whom rates are payable under the Acts set out in Schedule 4: Crown Lands Act 1929 (Part 8), Irrigation Act 1994, Local Government Act 1999, and Renmark Irrigation Trust Act 1936. This is a closed list; an entity not listed cannot be a rating authority under the Act.

Remission of rates (s 4): A reduction in the amount of rates that a ratepayer would otherwise have to pay. The Governor may prescribe criteria, fix amounts or methods of determination, and fix a date from which a remission of charges under the Water Industry Act 2012 will cease. The remission is automatic once the ratepayer satisfies the criteria in the Minister’s opinion (s 4(3)). The Act does not create a right of appeal against the Minister’s opinion.

Cash payment (s 3(2)): An amount determined in accordance with the regulations. The regulations may set a fixed amount, a sliding scale, or a method of calculation. The payment is made by the Minister, and the Act imposes no requirement for a separate application process, though the regulations could require one.

Offences (s 8): Three specific offences: making a false or misleading statement to the Minister (s 8(1)), failing to inform the Minister of ceasing to satisfy remission criteria (s 8(2)), and failing to repay an overpayment after becoming aware of it (s 8(3)). Each carries a maximum penalty of $2,500. The first also carries a maximum of three months imprisonment.

Regulations (s 9): The Governor may make regulations contemplated by the Act or necessary or desirable for its purposes. Regulations may be of general, limited, or varied application according to classes of persons, circumstances, or other factors. The Minister or another person may be given discretion to determine matters. Regulations may operate retrospectively.

The Act directly affects three main groups: ratepayers, tenants, and public authorities.

Ratepayers who are owner-occupiers of residential premises, as defined in s 2(2), may be entitled to a remission of rates if they satisfy the prescribed criteria. The remission reduces the amount they must pay to the rating authority. However, the benefit is indirect: the ratepayer does not receive cash but a lower bill. The rating authority is then reimbursed by the Treasurer (s 6). Ratepayers who are not owner-occupiers, such as investors who rent out their property, are excluded because the owner definition requires occupation as principal place of residence.

Tenants under a residential tenancy agreement (s 2(3)) may be eligible for a cash payment under s 3(2). The Act treats tenants differently from owner-occupiers: they do not receive a rates remission because they are not directly liable for rates. Instead, they receive a direct payment from the Minister. The regulations will determine the conditions and amount. Tenants who are not "specified in a residential tenancy agreement" (e.g., informal boarders) are excluded unless the regulations prescribe otherwise.

Rating authorities listed in Schedule 4 are directly affected because they must apply the remission, and they must apply to the Treasurer for reimbursement (s 6(1)). This creates an administrative burden on local councils, irrigation trusts, and the Crown Lands authority. They must identify ratepayers who satisfy the criteria, adjust bills, maintain records, and seek payment. The Act does not prescribe a timeline for reimbursement.

The Minister (the Minister responsible for the Act, presumably the Treasurer or a designated minister) administers the scheme. The Minister determines whether a ratepayer complies with prescribed criteria (s 4(3)), makes cash payments (s 3(2)), may delegate functions (s 5), and may give directions about refunds of overpayments (s 8(3)(b)). The Minister’s opinion on compliance is reviewable only through the usual administrative law avenues; the Act does not provide a statutory review mechanism.

The Treasurer is obliged to pay rating authorities from the Consolidated Account on application (s 6). This means the state budget bears the cost of the remissions. The Treasurer also has no power to refuse payment if the application is proper; the Act uses “shall” in s 6(1).

Persons who apply for benefits must be truthful and must notify the Minister of any change in circumstances that affects their entitlement. They risk criminal penalties for non-compliance (s 8). This requirement extends to both remission recipients and cash-payment recipients.

Indirectly affected are the state budget (the Consolidated Account funds the payments) and, potentially, water industry entities and irrigation authorities whose charges are treated as rates. Those entities may see reduced revenue from certain customers but are fully compensated by the state. The state’s ability to control the scheme through regulations means that future governments can adjust eligibility and amounts without primary legislation, affecting many households and public sector planning. The economic incidence of the concessions may fall on taxpayers generally, not just on the beneficiaries.

Rights of eligible persons: An eligible person for a financial year (as defined in s 3(1)) has a right to a cash payment if they also satisfy the eligibility requirements prescribed by the regulations (s 3(2)). The amount is determined in accordance with the regulations. This is a statutory right, not a discretionary grant, once the person meets the prescribed conditions. The Minister must make the payment; the Act does not give the Minister discretion to refuse. Similarly, a ratepayer who complies with the prescribed criteria “is entitled to a remission” (s 4(3)). That entitlement is automatic in the sense that once the Minister forms an opinion that the ratepayer complies, the remission applies. However, the Minister’s opinion is a precondition, and the Act does not specify a timeframe for forming that opinion.

Right to reimbursement of rating authorities: A rating authority listed in Schedule 4 has a right to be paid the amount of rates remitted, on application to the Treasurer (s 6(1)). The Act uses “shall”, so the Treasurer is obliged to pay. This gives rating authorities a degree of budgetary certainty that they will not bear the cost of the concessions.

Duty of truthful application: Any person making a statement or giving information to the Minister in relation to an application must not make false or misleading statements (s 8(1)). This duty applies to both types of benefit.

Duty to notify changes: A person who has received a remission of rates must inform the Minister in writing if they cease to satisfy any one of the criteria on which the remission was based (s 8(2)). There is no equivalent duty explicitly stated for cash payment recipients, though s 8(3) implies that such a person must inform the Minister if they receive a payment they are not entitled to. The Act does not specify the time period for notification. Failure to notify is an offence.

Duty to refund overpayments: A person who receives a payment under the Act that they are not entitled to must inform the Minister in writing and refund the amount in accordance with any directions of the Minister (s 8(3)). The amount is recoverable as a debt due to the Minister (s 8(4)). This applies to both remissions (which are forms of payment, as the rating authority is reimbursed) and cash payments. The duty arises when the person becomes aware of the overpayment; there is no requirement for the Minister to demand repayment first.

No interest, fines or penalties on remitted rates: Section 7(1) provides that no interest, fine, or other penalty is payable in respect of rates remitted. This protects the ratepayer from late payment charges on the remitted portion.

No interest on Ministerial payments: Section 7(2) provides that no interest is payable by the Minister in respect of an amount a person is entitled to under the Act. This means if the Minister delays a payment, there is no statutory right to interest. The Act does not provide a remedy for delayed payment.

Delegation: The Minister may delegate any functions or powers under the Act (s 5). The delegation may be absolute or conditional, does not prevent the Minister acting personally, and is revocable at will. This allows the Minister to delegate determinations to public servants.

No right of appeal: The Act does not establish any internal review or external appeal mechanism for disputes about eligibility, amounts, or the Minister’s opinion. A person aggrieved would need to rely on general administrative law remedies such as judicial review.

The Act creates three specific criminal offences and one civil debt recovery provision, all under s 8.

False or misleading statement (s 8(1)): A person who makes a false or misleading statement, or gives false or misleading information, to the Minister in relation to an application under the Act commits an offence. The maximum penalty is $2,500 or imprisonment for 3 months. This is a criminal offence, and the prosecution must prove the element of falsity beyond reasonable doubt. The offence applies to any application, whether for remission or a cash payment. It does not require an intention to defraud; the wording “false or misleading” is objective. A statement that is technically true but misleading by omission could still fall within the provision. The penalty is moderate, reflecting the relatively low stakes of the concessions.

Failure to notify cessation of eligibility for remission (s 8(2)): A person who has received a remission of rates and then ceases to satisfy any one of the criteria on which the remission was based must inform the Minister in writing. Failure to do so is an offence punishable by a maximum fine of $2,500. This offence does not require that the person knew they had ceased to satisfy criteria, though a court would likely imply a mens rea element of knowledge or recklessness. The Act does not specify a time limit for notification; the duty is ongoing. This creates a trap: a ratepayer who receives a remission and later sells the property and moves away may not realise they need to notify the Minister, particularly if the remission is applied automatically to the rates bill and they never actively “applied” for it.

Failure to report and refund overpayment (s 8(3)): A person who has received a payment under the Act that they are not entitled to must inform the Minister in writing and refund the amount in accordance with any directions of the Minister. The maximum penalty is $2,500. This applies to both cash payments and, by implication, the value of a rates remission that was not actually due. The person must take two positive steps: inform and refund. The offence is complete if either is omitted.

Recovery of overpayment as a debt (s 8(4)): If a person has received a payment they are not entitled to, the amount is recoverable as a debt due to the Minister. This is a civil remedy, not a criminal penalty. The Minister may recover the money without needing to prove any offence. The existence of the offence under s 8(3) is separate; the Minister can pursue both the debt and a criminal prosecution for the failure to repay. The debt provision does not require a conviction first. There is no limitation period stated in the Act, so the general Limitation of Actions Act 1936 (SA) would apply.

Enforcement: The Act does not designate a specific enforcement body. The Minister can delegate enforcement functions (s 5). The police would typically investigate criminal offences and prosecute in the Magistrates Court. The Minister can recover debts through civil proceedings. There is no power to impose administrative penalties or to suspend benefits as a sanction. The only tools are prosecution and debt recovery.

No strict liability: The offences do not specify strict liability, so the prosecution must prove a mental element. However, for s 8(2) and s 8(3), the failure to act (omission) could be interpreted as requiring knowledge of the cessation or overpayment. A person who genuinely did not know may have a defence.

The Act expressly references and interacts with several other South Australian statutes, primarily through its definitions and schedules.

Local Government Act 1999: Rates under this Act are the main subject of remission. Schedule 1 lists it as a source of “rates” under the Act. Schedule 4 lists it as a rating authority entitled to reimbursement. The remission reduces the amount a council can collect from eligible ratepayers, but the council is reimbursed by the state. This interaction means that the concession scheme effectively transfers some of the cost of council services from local ratepayers to the state budget.

Water Industry Act 2012: Charges payable under Part 4 of this Act (relating to water industry entities) are treated as rates. The Governor may fix a date from which remissions of these charges will no longer be made (s 4(1)(c)). This allows the state to phase out the concession for water charges, potentially shifting the burden onto water customers or the water entities.

Irrigation Act 1994: Charges under Part 7 of that Act are included in the definition of rates. Schedule 4 lists the Irrigation Act as a source of rates for which the rating authority can claim reimbursement. This applies to irrigation districts such as those managed by the Renmark Irrigation Trust.

Renmark Irrigation Trust Act 1936: Listed in both Schedules 1 and 4. The trust is both a source of rates and a rating authority.

Crown Lands Act 1929 (Part 8): Listed in Schedule 4 only. This means rates payable under Part 8 of the Crown Lands Act (likely for Crown land leases or licences) can be remitted and the Crown Lands authority can claim reimbursement.

Residential Tenancies Act 1995: The definition of “tenant” in s 2(3) incorporates the definition of “residential tenancy agreement” from that Act. This means a tenant must have a standard residential tenancy agreement to be a tenant under the Cost of Living Concessions Act, unless the regulations expand the category. This excludes people in short-term holiday lets, boarders, or occupants without a formal lease.

Local Government Act 1934, Land Tax Act 1936, Sewerage Act 1929, Waterworks Act 1932: The Act originally amended these statutes (see legislative history). Although those amendments are now historical, the current Act still interacts with their successors (e.g., Local Government Act 1999 replaced the 1934 Act).

Repealed legislation: The Act repealed the Rates and Taxes Remission Act 1974. That older Act was replaced in 1986. The current Act is substantially different, especially after the 2015 amendments.

Regulations subordinate to the Act: The Act grants broad regulation-making power. Regulations may prescribe classes of persons, eligibility criteria, amounts, and other matters. The regulations bind primary legislation only to the extent the Act authorises. They must be consistent with the Act. For example, regulations could not extend eligibility to persons who do not occupy residential premises on 1 July, because s 3(1) is a statutory condition.

Interaction with other state concession schemes: The Act does not reference other South Australian concession programs, such as the Council Rates Concession Scheme or the Cost of Living Concession administered by the Department of Treasury and Finance. These may be separate schemes or may operate under the same regulatory framework. The Act does not prevent a person from receiving benefits under other schemes, but the regulations could impose a limit.

No interaction with Commonwealth laws: The Act is solely a state enactment. It does not affect Commonwealth social security payments or tax treatment. It may be relevant for state tax purposes, but no provisions address this.

The Act originated as the Rates and Land Tax Remission Act 1986 (No. 78 of 1986), assented 4 December 1986 and commenced 1 April 1987. It replaced the earlier Rates and Taxes Remission Act 1974.

Key amendments:

• 1988: Local Government Act Amendment Act 1988 (No. 33 of 1988) amended the definition of “rates” (s 3(1) as then) and Schedules 2 and 3 to reflect local government reforms. Commenced 1 January 1989.

• 1990: Rates and Land Tax Remission Act Amendment Act 1990 (No. 7 of 1990) substituted s 4 (remission of rates), deleted the defined term “the prescribed sum” from s 3(1), and deleted Schedules 2 and 3. This simplified the remission criteria. Commenced 1 January 1990.

• 1994 and 1996: The Irrigation Act 1994 (No. 39 of 1994) and the Irrigation (Conversion to Private Irrigation District) Amendment Act 1996 (No. 87 of 1996) amended the definition of “rates” to include charges under the Irrigation Act, and substituted Schedules 1 and 4. Commenced 1 July 1994 and 15 December 1996 respectively.

• 2005: Local Government (Financial Management and Rating) Amendment Act 2005 (No. 60 of 2005) amended the definition of “rates” and Schedules 1 and 4 to update references. Commenced 25 January 2007.

• 2009: Crown Land Management Act 2009 (No. 20 of 2009) deleted paragraph (b) from the definition of “rates” (which had referred to charges under the now-repealed Crown Lands Act provisions). Commenced 1 June 2010.

• 2012: Water Industry Act 2012 (No. 9 of 2012) amended the definition of “rates” to include charges under the Water Industry Act, amended s 4(1) to allow cessation of remissions for those charges, and amended Schedules 1 and 4. Commenced 1 January 2013.

• 2015: Statutes Amendment and Repeal (Budget 2015) Act 2015 (No. 41 of 2015) made substantial changes. It amended the long title, substituted s 3 (entitlement to payment), deleted s 4(2) (the previous formula for remission), added s 7(2) (no interest on Ministerial payments), amended s 8 (offences) to include the new cash-payment offences and the debt recovery provision, inserted s 9 (regulation-making power), and made consequential amendments. This was the most significant amendment, reshaping the Act from a rates-remission-only statute into one that also provides for direct cash payments. Commenced 1 July 2015.

Legislative history notes: The long title and short title were amended under the Legislation Revision and Publication Act 2002 (which renumbered sections and removed obsolete provisions). The Act’s name changed to the current “Cost of Living Concessions Act 1986” as a result of the 2015 amendment.

The Act has had several reprints (historical versions): Reprint No. 1 (15 November 1991), Reprint No. 2 (15 December 1996), and versions as at 25 January 2007, 1 June 2010, and 1 January 2013.

The source text does not refer to any litigation history. The Act was originally enacted in 1986 and has been amended several times, but no cases are mentioned. It is common for Acts that confer benefits based on administrative discretion and subordinate legislation to generate little litigation because disputes are often resolved at the administrative level or do not warrant the cost of court proceedings.

However, potential grounds for litigation include: challenging the Minister’s opinion that a ratepayer does not comply with prescribed criteria (s 4(3)), challenging the sufficiency of regulations, or contesting the application of penalties under s 8. A ratepayer or eligible person could seek judicial review of a decision if the Minister acted beyond power, failed to consider relevant matters, or took into account irrelevant ones. The broad wording of s 4(3) (“in the opinion of the Minister”) gives the Minister wide discretion, which makes an administrative law challenge difficult unless the opinion is irrational or capricious.

The absence of reported litigation may be due to the small sums involved, the clarity of the regulations, or the fact that the Minister’s decisions are rarely contested. The 2015 amendments added a debt recovery provision (s 8(4)) that could lead to civil proceedings, but again, no cases are cited. The Act’s reliance on regulations means that most operational details are set by delegated legislation, which is less likely to be litigated than primary Act provisions.

The legislative history includes no mention of any court decisions affecting the Act’s interpretation. It is possible that the Act has been considered in unreported decisions of the South Australian Magistrates Court or Supreme Court, but those are not referenced.

Heavy reliance on regulations: The Act is essentially a skeleton. The substantive rules about who qualifies, how much they get, and the application process are all in regulations that are not reproduced in the Act. A practitioner cannot advise a client simply by reading the Act; they must locate and examine the current regulations. The Governor may also make retrospective regulations (s 9(3)(b)), which could change entitlements after the fact.

Eligibility date is fixed: The Act uses 1 July as the snapshot date for eligibility (s 3(1)). A person who becomes an owner or tenant after 1 July is ineligible for that financial year, unless the regulations provide otherwise. This creates a cliff edge. A person who moves into a home in October will not qualify for that year’s cash payment, even if they meet all other criteria for the rest of the year.

“Owner” definition is narrow and specific: The list in s 2(2) is exhaustive. A person who holds a short-term lease (under five years) is not an owner. A person who occupies under a periodic tenancy agreement is not an owner. A person who lives in a house owned by a family trust but who does not fit any of the subparagraphs may not be an owner. The requirement that the premises be the principal place of residence also excludes properties used part-time or as second homes.

Tenant definition is also narrow: A tenant must be “specified in a residential tenancy agreement”. Boarders, lodgers, or occupants without a formal lease are excluded. Sub-tenants may not be “specified” in the head lease and thus may not qualify.

Duty to notify cessation of eligibility: Section 8(2) requires a person who has received a remission of rates to inform the Minister if they cease to satisfy any criterion. This duty continues indefinitely. A person who sells their home and buys another might still be considered to have ceased to satisfy the criteria (e.g., because the new property might not qualify). Failure to notify is an offence, even if the person did not know. The Act does not require the Minister to inform the person of this duty.

Offence for overpayment without fault: Section 8(3) creates an offence if a person receives a payment they are not entitled to and fails to inform the Minister and refund. This applies even if the overpayment was the result of an administrative error by the Minister or the rating authority. The person must discover the error themselves and take action. The penalty is $2,500.

No interest on delayed payments: Section 7(2) means the Minister can delay a cash payment without incurring interest liability. An eligible person has no statutory right to compensation for late payment.

No right of review or appeal: The Act provides no internal review mechanism and no right to appeal to a court or tribunal. A person who believes the Minister has wrongly determined their eligibility or the amount of remission must seek judicial review, which is expensive and uncertain.

Regulations may be retrospective: Section 9(3)(b) allows the Governor to bring regulations into operation on a date earlier than publication in the Gazette. This could, in theory, reduce or remove entitlements after a person has already met the conditions for the year.

Rating authority application requirement: Section 6(1) says the Treasurer pays the rating authority only on application. A council that fails to apply for reimbursement may not receive it, effectively bearing the cost of the remission. The Act does not specify a deadline for application.

Schedule 4 is closed: Only the authorities listed in Schedule 4 are entitled to reimbursement. If a rate is payable to an entity not listed (for example, a private water company), the remission may still apply (if that entity is a rating authority under the Acts in Schedule 1?), but the entity cannot claim reimbursement from the state. The definition of “rating authority” is tied to Schedule 4, not to Schedule 1. So a charge under the Water Industry Act 2012 may be a “rate” but if the entity is not a Schedule 4 authority, there is no reimbursement mechanism.

No maximum on penalty amounts: The penalties in s 8 are fixed amounts ($2,500). They are not indexed to inflation. Over time, the real value of the penalty has diminished, potentially reducing the deterrent effect.

Ministerial opinion is subjective: Section 4(3) says a ratepayer who “in the opinion of the Minister” complies is entitled to remission. This subjective language gives the Minister broad discretion and makes it difficult to challenge an adverse decision. The Minister’s opinion must be formed on a correct understanding of the law and the facts, but it is not a purely objective test.

Interaction with other concessions: A person entitled to a rates remission under this Act may also be entitled to other state concessions. The Act does not prevent double-dipping, but the regulations may. Practitioners should check the regulations and any other schemes.

Compliance depends on whether the person is a prospective beneficiary (ratepayer or eligible person) or a rating authority.

For ratepayers seeking a remission:

1. Determine whether you occupy residential premises as an owner under s 2(2). Check that the premises are your principal place of residence and that you hold a qualifying interest (freehold, Crown lease, life tenancy, etc.). If you are a lessee, ensure the lease is for five or more years and the premises remain your property.
2. Check the current regulations to see if your class is prescribed and what criteria apply. The criteria may relate to income, assets, age, or other factors. The Act does not specify them; you must find the regulations made under the Act on the South Australian legislation website.
3. If you meet the criteria, you are automatically entitled to the remission once the Minister forms an opinion (s 4(3)). There may be an application process set out in the regulations. Follow that process carefully. Keep copies of all documents.
4. If you receive the remission, monitor your circumstances continuously. If anything changes (e.g., you sell the property, move out, cease to occupy as principal residence, or your lease ends), you must immediately inform the Minister in writing (s 8(2)). Failure to do so is an offence.
5. If you become aware that you have received a remission to which you were not entitled (e.g., because you were not eligible all along), you must inform the Minister in writing and refund the amount (s 8(3)). The Minister may issue directions about how to refund. Do not ignore overpayments; they can be recovered as a debt (s 8(4)).
6. Keep records of your eligibility and any changes for at least the financial year plus any possible review period (the Act does not specify a limitation period for debt recovery, but at least three years is prudent).

For tenants seeking a cash payment:

1. Ensure you are a tenant under a residential tenancy agreement (s 2(3)(b)(i)). If you are not on a formal lease, check if the regulations have prescribed additional classes.
2. Confirm you occupied the premises as your principal place of residence on 1 July of the financial year (s 3(1)(a)). If you moved in after that date, you are not eligible unless the regulations provide otherwise.
3. Check the regulations for the prescribed classes of persons (s 3(1)(b)) and any additional eligibility requirements (s 3(2)(b)). Apply if required. The Minister will determine the payment amount according to the regulations.
4. If you receive a payment you are not entitled to, you must inform the Minister and refund it (s 8(3)). If you cease to be a tenant during the year (e.g., your lease ends), you may still be entitled for that year because eligibility is determined on 1 July, but the regulations may impose ongoing conditions. Check the regulations.
5. Do not make false statements in any application. An honest mistake may still be a false statement if it is objectively false, but a deliberate lie is an offence.

For rating authorities:

1. Identify ratepayers who satisfy the prescribed criteria for remission. You may rely on information provided by the ratepayer or the Minister.
2. Apply the remission to the rates bill. The Act does not specify a process; you should follow the regulations and any administrative guidance from the Minister.
3. Apply to the Treasurer for reimbursement of the amount remitted (s 6(1)). The application should be supported by evidence of the remission and the ratepayer’s eligibility.
4. Keep records of all remissions and reimbursements. Ensure you only claim for rates payable under the Acts listed in Schedule 4. If you are not a Schedule 4 authority, you cannot claim reimbursement, though you may still be obliged to apply the remission if the regulations require it.
5. If you receive a reimbursement, ensure it is applied correctly. Overpayments to the authority are not addressed in the Act; you would likely need to return them.

General compliance tips:

• The Act’s offences are strict in their requirements. Do not rely on the Minister to correct errors; the duty lies on the person.
• If in doubt about eligibility, apply anyway and let the Minister determine. But do not apply if you know the information is false.
• Seek legal advice if a dispute arises, as the Act provides no internal review.
• Monitor regulation changes. The Governor can make regulations that apply retrospectively, potentially altering your entitlement for a past year.
• The Minister may delegate functions to public servants (s 5). Deal with the delegate as if they were the Minister for the purpose of the delegated function.