85Chief Commissioner may waive or reduce levy

85 Chief Commissioner may waive or reduce levy

85 Chief Commissioner may waive or reduce levy

(1) The Chief Commissioner may waive or reduce the levy payable by any person in accordance with the hardship guidelines.

(2) If the Chief Commissioner decides to waive or reduce the levy payable by a person, the Chief Commissioner must give notice of that decision to the council responsible for recovering the levy.

(3) The council is required to give effect to that decision by:

(a) waiving or reducing the levy payable, as the case requires, and

(b) writing off the amount that is waived or the amount of the reduction.

(4) A council may not take proceedings to recover an amount written off under this section.

(5) If a levy that is waived or reduced is subject to a levy recovery arrangement, subsections (3) and (4) apply to the Chief Commissioner in the same way as they apply to the council.

(6) This section does not limit the power of a council to waive or reduce the levy payable by a person under the provisions of the Local Government Act 1993 that apply to the levy under Part 8.