69Break in entitlement

69 Break in entitlement (1) If a person— (a) stops being an eligible person; and (b) more than 14 days later, becomes an eligible person again; the person is entitled to a rebate for rates for which the person became liable after the day when the person again becomes an eligible person only if the person applies for the rebate under section 61. (2) If a person— (a) stops being the owner or a joint owner of the person’s principal place of residence; and (b) more than 14 days later, again becomes the owner or a joint owner of a parcel of land that is the person’s principal place of residence; the person is entitled to a rebate for rates for the parcel mentioned in paragraph (b) for which the person became liable after the day when the person becomes the owner or a joint owner of that parcel only if the person applies for the rebate under section 61.

69A Imposition of levies Schedule 1 deals with the imposition of levies and the application of this Act in relation to levies imposed under the schedule. 70 Objections The following decisions are prescribed for the Taxation Administration Act, section 100 (Objection): (a) a decision under section 20A (2) to impose penalty tax for unpaid overdue rates payable by a corporation or trust; (b) a decision under section 43 (1) to refuse to remit interest payable by a person in relation to rates; (c) a decision under section 44 to refuse to pay interest on an overpayment or to pay interest other than from the date when the overpayment was made; (d) a decision under section 46— (i) refusing to make a deferral determination; or (ii) determining a period of deferral other than the period applied for; or (iii) making a determination for the deferral of an amount other than the amount applied for; (e) a decision under section 47 to make a deferral determination; (f) a decision under section 50 amending a deferral determination;

(g) a decision under section 53 that a ground for revocation of a deferral determination made under section 46 exists. Note Assessments are made under the Taxation Administration Act and objections may be made under that Act, s 100 (1) (a). For example, if a person is given an assessment for rates for a parcel of land and the person is dissatisfied with the assessment because rates were not payable for the parcel, the person may object under that paragraph.