20DEligible volunteer offset

20D Eligible volunteer offset

(1) A person who is an eligible volunteer of an eligible entity is entitled, on application to the responsible entity, to payment of an amount to offset a liability to pay the total levy amount due in respect of—

(a) one parcel or a portion of one parcel of leviable land owned by the person that is used exclusively for residential purposes by the person and is the person's principal place of residence; or

(b) one parcel or a portion of one parcel of leviable land that is farm land in which the person has a qualifying ownership interest; or

(c) 2 or more parcels of leviable land—

(i) in which the person has a qualifying ownership interest; and

(ii) that meet the criteria for an exemption under section 20A.

(2) The amount of the offset is—

(a) for subsection (1)(a)—the levy amount specified in the assessment notice for the levy;

(b) for subsection (1)(b)—the lesser of—

(i) the levy amount specified in the assessment notice for the levy; or

(ii) the levy amount that would be assessed on the parcel or portion if it had the declared capital improved value;

(c) for subsection (1)(c)—the lesser of—

(i) the levy amount specified in the assessment notice for the levy for each parcel; or

(ii) the levy amount that would be assessed if the combined value of the parcels had the declared capital improved value.

(3) An application for an offset in relation to a levy year must be made no later than the end of the levy year following that levy year.

(4) The responsible entity may require an applicant to give further particulars, or to verify particulars, in respect of the application.

(5) If the responsible entity is satisfied that an applicant is entitled to an offset, the responsible entity must pay the offset to the applicant.

(6) To avoid doubt, if an offset is paid to a person in relation to a parcel or a portion of a parcel of land, no other person is eligible to be paid an offset in relation to the same parcel or portion.

(7) Despite any provision of this or any other Act, or any law, prohibiting or restricting the collection, use, handling or disclosure of information—

(a) an eligible entity may disclose to the responsible entity, for the purpose of the administration of this Act, information in relation to a person who is or may be an eligible volunteer of the eligible entity; and

(b) the responsible entity may, for the purpose of the administration of this Act, collect, use and otherwise handle any information in relation to a person who is or may be an eligible volunteer of an eligible entity.