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LOCAL GOVERNMENT (GENERAL) REGULATIONS 2021
31Debt record
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31 Debt record (1) The CEO of a council or chief executive of a local government subsidiary must ensure that proper records are kept of debts owed to the council or local government subsidiary. (2) The records must be kept in an electronic form and must be capable of being arranged: (a) according to the category of the debt (distinguishing in particular between debts for, or related to, rates and other debts); and (b) according to the age of the debt.