63Rebate of rates—eligible person since 30 June 1997

63 Rebate of rates—eligible person since 30 June 1997 (1) This section applies to a person if the person has been an eligible person continuously, and has been an owner of the same parcel of land, since 30 June 1997. (2) This section also applies to a person if— (a) the person has been an eligible person continuously since 30 June 1997; and

(b) the person has changed his or her principal place of residence since 30 June 1997; and (c) each principal place of residence of the person since 30 June 1997 has been a parcel of land owned by the person (an eligible place of residence); and (d) no period since 30 June 1997 between the person’s occupation of an eligible place of residence and the next is longer than 6 months or any longer period approved by the commissioner. (3) The person is, on application to the commissioner under section 61, entitled to a rebate of the person’s liability for rates for a parcel of (4) The commissioner may approve a longer period for subsection (2) (d) if satisfied that it is justified in the circumstances. (5) The amount of the rebate for a year is the lesser of— (a) the amount that the person received as a rebate under this section in the year before the rebate is claimed; and (b) the amount worked out as follows: RL 2 × D days in year rates, for the year, includes any rates deferred under a deferral

RL means the amount of the person’s liability for rates for the parcel