283Waiver

283 Waiver

(1) On application by a person who is liable to pay an amount to an Authority, the Authority may, by notice to the person, waive the whole or a specified part of the amount, together with any interest for late payment.

(2) An Authority may require an applicant to give more details, or to verify any matter, in relation to the application.

S. 283(3) substituted by No. 25/1991 s. 4(1).

(3) An Authority must, in accordance with the regulations, waive all or part of any amount or interest due to it—

(a) from a prescribed person; or

(b) from an owner if—

(i) the occupier is liable to pay the amount, whether under an agreement with the owner or for any other reason; and

(ii) the occupier is a prescribed person; or

(c) from the owner of retirement village land if—

(i) the owner has an agreement with the holder of a residence right in the village that the holder is to pay—

(A) the amount; or

(B) a maintenance charge which includes a proportion of the amount; and

(ii) the holder of the residence right is a prescribed person—

on application by the prescribed person in accordance with the regulations.

S. 283(3A) inserted by No. 25/1991 s. 4(1).

(3A) Terms used in subsection (3)(c) that are defined in the Retirement Villages Act 1986 have the same meanings as in that Act.

S. 283(3B) inserted by No. 110/1997

(3B) The Minister after consultation with the Treasurer may, by Order published in the Government Gazette, make provision for or with respect to specifying circumstances in which, the manner in which and the extent to which an Authority that has a water supply district or a sewerage district must waive all or part of any amount due to it.

S. 283(3BA) inserted by No. 41/2013 s. 52.

(3BA) An Order under subsection (3B) may—

(a) confer a discretionary authority or impose a duty on the Commissioner of State Revenue; and

(b) require any matter affected by the Order to be approved by or to the satisfaction of the Commissioner of State Revenue.

S. 283(3C) inserted by No. 110/1997

(3C) An Authority must, on the application in the form approved by the Authority of a person entitled by an Order under subsection (3B) to so apply, in accordance with that Order, waive all or part of any amount due to it.

S. 283(3D) inserted by No. 110/1997

(3D) An Order under subsection (3B) must not be inconsistent with any regulations made for or with respect to waivers under subsection (3).