46Determination for deferral of rates on application

46 Determination for deferral of rates on application (1) The owner of a parcel of land may apply to the commissioner for a determination deferring payment of rates payable for the parcel. (2) The commissioner must make the determination if satisfied— (a) that the owner is a pensioner or, if there are 2 or more owners, each owner is a pensioner; or (b) that the owner is a special disability trust; or (c) if the owner, or each owner, is not a pensioner—that payment of the total amount of rates payable or to become payable is likely to cause substantial hardship to the owner or each owner; or (d) that the owners are a pensioner and his or her partner who is not a pensioner; or (e) for an application made by a pensioner who is a joint owner— that no other owner of the parcel can reasonably contribute to the payment of rates for the parcel; or (f) if the owner, or each owner, is not a pensioner—that— (i) at least 1 owner is 65 years old or older; and (ii) the owner’s or owners’ equity in the parcel is not less than a percentage determined by the Minister (the determined percentage). Note Power to make a statutory instrument includes power to make different provision in relation to different matters or different classes of matters (see Legislation Act, s 48). (3) The determination may do either or both of the following: (a) defer the obligation of the owner or an owner to pay all or part of the total amount of rates payable for the parcel as at the date of the determination;

(b) defer the obligation of the owner or an owner to pay all or part of each amount of rates to become payable for the parcel while the determination is in force. (4) If the commissioner makes a determination, the commissioner must give a copy of the determination to the person to whom it relates. Note For how documents may be served, see the Legislation Act, pt 19.5. (5) However, the commissioner may make a determination only if— (a) the lease under which the parcel is held permits the parcel to be used only for residential purposes; and (b) each applicant ordinarily lives on the parcel. (6) Despite subsection (5), the commissioner may make a determination in relation to 1 or more joint owners of a parcel (but not by all the joint owners) even if each owner does not ordinarily live on the parcel, if— (a) the applicant is an owner who ordinarily lives on the parcel; and (b) the commissioner is satisfied that it is appropriate to make the (7) To remove any doubt, the owner of a parcel of land who has received a rebate for rates under division 7.3 may make an application under this section. (8) In subsection (5), the reference to an applicant is, if the applicant is a special disability trust, a reference to the trust beneficiary. (9) A determination under subsection (2) (f), or subsection (10), definition of income, is a disallowable instrument. (10) In this section: income, of an owner, means the income of the owner worked out in the way determined by the Minister.