sec.152NAppeal against local government’s determination

sec.152N Appeal against local government’s determination

An owner of property to whom a levy notice is given may appeal to the commissioner on any of the following grounds and on no other grounds— that the property is not prescribed property; that an amount shown in the notice is incorrect because of a typographical, mathematical or similar error, including a typographical or similar error incorrectly categorising the property; that, for determining the contributions payable under section 152I — the local government has incorrectly categorised the property, other than because of an error mentioned in paragraph (b) ; or the prescribed property should in the circumstances be taken to be within a category other than the category on which the local government based its determination. A person wishing to appeal must lodge a notice to that effect with the commissioner setting out the grounds of the appeal within 30 days after the levy notice is given. The commissioner may require an appellant or the local government concerned to provide information relevant to the determination of the appeal. The commissioner may allow or reject an appeal. However, the commissioner need not consider an appeal against a levy notice for the property if— an appeal against a previous levy notice for the same property has been lodged under this section on a ground mentioned in subsection (1) (a) or (c) ; and the appeal was rejected; and since the appeal against the previous levy notice was lodged, there has not been a material change of use under the Planning Act 2016 for the property. If the commissioner allows an appeal, the relevant local government must— amend the levy notice; or revoke the levy notice; or revoke the levy notice and give a new levy notice; in accordance with the determination of the commissioner. If the commissioner allows an appeal, the relevant local government must refund to the appellant any amount paid in respect of contributions, for the financial year to which the notice relates and for any previous financial year, in excess of the amount calculated in accordance with the commissioner’s determination. If the local government has already made payments to the State in respect of those contributions, the amount refundable must be paid to the appellant by the department. The determination of the commissioner in respect of an appeal is final. s 152N (prev s 113) amd 1995 No. 55 s 29 ; 1996 No. 42 ss 21 sch 2 , 3 sch 3 ; 1998 No. 37 s 9 sch ; 2001 No. 76 s 11 sch 2 ; 2013 No. 28 s 36 ; 2014 No. 17 s 184 sch 1 pt 4 ; 2016 No. 27 s 232 ; 2024 No. 22 s 92 sch 1 reloc and renum 2024 No. 22 s 60 (2) (sec.152N-ssec.1) An owner of property to whom a levy notice is given may appeal to the commissioner on any of the following grounds and on no other grounds— that the property is not prescribed property; that an amount shown in the notice is incorrect because of a typographical, mathematical or similar error, including a typographical or similar error incorrectly categorising the property; that, for determining the contributions payable under section 152I — the local government has incorrectly categorised the property, other than because of an error mentioned in paragraph (b) ; or the prescribed property should in the circumstances be taken to be within a category other than the category on which the local government based its determination. (sec.152N-ssec.2) A person wishing to appeal must lodge a notice to that effect with the commissioner setting out the grounds of the appeal within 30 days after the levy notice is given. (sec.152N-ssec.3) The commissioner may require an appellant or the local government concerned to provide information relevant to the determination of the appeal. (sec.152N-ssec.4) The commissioner may allow or reject an appeal. (sec.152N-ssec.5) However, the commissioner need not consider an appeal against a levy notice for the property if— an appeal against a previous levy notice for the same property has been lodged under this section on a ground mentioned in subsection (1) (a) or (c) ; and the appeal was rejected; and since the appeal against the previous levy notice was lodged, there has not been a material change of use under the Planning Act 2016 for the property. (sec.152N-ssec.6) If the commissioner allows an appeal, the relevant local government must— amend the levy notice; or revoke the levy notice; or revoke the levy notice and give a new levy notice; in accordance with the determination of the commissioner. (sec.152N-ssec.7) If the commissioner allows an appeal, the relevant local government must refund to the appellant any amount paid in respect of contributions, for the financial year to which the notice relates and for any previous financial year, in excess of the amount calculated in accordance with the commissioner’s determination. (sec.152N-ssec.8) If the local government has already made payments to the State in respect of those contributions, the amount refundable must be paid to the appellant by the department. (sec.152N-ssec.9) The determination of the commissioner in respect of an appeal is final.