Rates Rebate Act 1973

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Reprint
as at 1 April 2008

Rates Rebate Act 1973

Public Act1973 No 5
Date of assent13 June 1973
Note

Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this eprint.

A general outline of these changes is set out in the notes at the end of this eprint, together with other explanatory material about this eprint.

This Act is administered in the Department of Internal Affairs.

An Act to make provision for the granting of rebates of rates payable in respect of certain residential properties

1 Short Title and commencement

  • (1) This Act may be cited as the Rates Rebate Act 1973.

    (2) This Act shall be deemed to have come into force on the 1st day of April 1973.

2 Interpretation

  • (1) In this Act, unless the context otherwise requires,—

    child means a person under the age of 18 years who is not married or in a civil union or a de facto relationship.

    Child: this definition was inserted, as from 1 July 1994, by section 2(1) Rates Rebate Amendment Act 1994 (1994 No 58).

    child: this definition was substituted, as from 1 July 2006, by section 5(1) Relationships (Statutory References) Act 2005 (2005 No 3).

    Dependant, in relation to any ratepayer, means—

    • (a) A child who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, is a child who ordinarily resides on the property in respect of which the rates are payable and is a child—

      • (i) Whose care is primarily the responsibility of the ratepayer or his or her spouse or partner; and

      • (ii) Who is being maintained as a member of the ratepayer's family; and

      • (iii) Who is financially dependent on the ratepayer or his or her spouse or partner; and

    • (b) A relative of the ratepayer (other than a child to whom paragraph (a) of this definition applies or the spouse or partner of the ratepayer) by blood, marriage, by or through a civil union or de facto relationship, or by adoption who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, ordinarily resides on the property in respect of which the rates are payable and who, at the commencement of that year, receives a social security benefit under the Social Security Act 1964:

    Dependant: this definition was substituted, as from 1 July 1994, by section 2(1) Rates Rebate Amendment Act 1994 (1994 No 58).

    Dependant: this definition was amended, as from 1 July 2006, by section 5(2) Relationships (Statutory References) Act 2005 (2005 No 3) by inserting the words “or partner” after the word “spouse” wherever it appears.

    Dependant: paragraph (b) of this definition was amended, as from 1 October 1998, by section 57 Social security Amendment Act 1998 (1998 No 19), by omitting the words “Part 1 of”.

    Dependant: paragraph (b) of this definition was amended, as from 1 July 2006, by section 5(3) Relationships (Statutory References) Act 2005 (2005 No 3) by substituting the words “by or through a civil union or de facto relationship, or by adoption” for the words “or adoption”.

    Income, in relation to any ratepayer and to any preceding tax year,—

    • (a) Includes all money received by the ratepayer from any source for the use or advantage of the ratepayer; and

    • (b) Includes all money received by the spouse of the ratepayer from any source (being a spouse who is ordinarily resident on the property in respect of which a rebate of rates is applied for under this Act) for the use or advantage of the spouse of the ratepayer; and

    • (c) Includes, in the case of a ratepayer who carries on any business as a self-employed person, the amount that would be the ratepayer's net income in the preceding tax year (within the meaning of the Income Tax Act 2007) if the only income for that year of the ratepayer was derived in carrying on that business; but

    • (d) Does not include—

      • (i) Any capital money received from any source:

      • (ii) Any war widows' pensions or war disablement pension:

      • (iii) Any pension or periodical allowance or any part thereof received by any person from the Government of any Commonwealth country (other than New Zealand) which the chief executive of the department for the time being responsible for the administration of the Social Security Act 1964 determines is analogous to a payment described in subparagraph (ii) of this paragraph:

      • (iv) Any money received as a grant to meet funeral expenses:

      • (v) Any money paid in respect of any military decoration and received by the recipient of such decoration:

      • (vi) Any family tax credit payable under the Income Tax Act 2007:

    local authority means a local authority within the meaning of the Local Government Act 2002

    local authority: this definition was substituted, as from 1 July 2003, by section 262 Local Government Act 2002 (2002 No 84). See sections 273 to 314 of that Act as to the savings and transitional provisions.

    partner, in relation to any ratepayer, means the civil union partner or de facto partner of the ratepayer, being a civil union partner or de facto partner who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, ordinarily resides on the property in respect of which the rates are payable.

    partner: this definition was inserted, as from 1 July 2006, by section 5(4) Relationships (Statutory References) Act 2005 (2005 No 3).

    Preceding tax year means the period of 12 months ending with the 31st day of March preceding the commencement of the rating year in respect of which the application is made

    Preceding income year: this definition was inserted, as from 1 July 1994, by section 2(1) Rates Rebate Amendment Act 1994 (1994 No 58).

    Preceding income year: this definition was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “tax year” for the words “income year”.

    property has the meaning given to the term rating unit by section 5A of the Rating Valuations Act 1998

    Property: this definition was inserted, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6).

    ratepayer has the meaning given to that term in section 11 of the Local Government (Rating) Act 2002

    Ratepayer: this definition was amended, as from 1 April 1974, by section 2(2) Rates Rebate Amendment Act 1974 (1974 No 29) by substituting the words “will, trust, agreement, or undertaking” for the words “will or trust”.

    Ratepayer: this definition was substituted, as from 29 June 1989, by section 208(1) Rating Powers Act 1988 (1988 No 97).

    Ratepayer: this definition was substituted, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6). See section 137(2) of that Act for the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

    rates, in relation to a residential property, means a general rate or targeted rate or uniform annual general charge that is assessed on the property, but does not include—

    • (a) [Repealed]

    • (d) rates for which judgment has been entered in a court.

    Rates: paragraph (a) of this definition was repealed, as from 29 June 1988, by section 208(1) Rating Powers Act 1988 (1988 No 97).

    Rates: paragraphs (b), (c), and (d) of this definition were substituted, as from 29 June 1988, by section 208(1) Rating Powers Act 1988 (1988 No 97).

    Rates: this definition was substituted, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6). See section 137(2) of that Act for the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

    Rates: this definition was amended, as from 1 July 2006, by section 4(1)(a) Rates Rebate Amendment Act 2006 (2006 No 29) by inserting the words “or uniform annual general charge” after the words “targeted rate”.

    Rates: paragraph (a) of this definition was repealed, as from 1 July 2006, by section 4(1)(b) Rates Rebate Amendment Act 2006 (2006 No 29).

    Rates rebate or rebate includes a refund of rates under section 6 of this Act

    rating year means a period of 12 months beginning on 1 July

    Rating year: this definition was substituted, as from 16 December 1989, by section 40(1) Local Government Reform (Transitional Provisions) Act 1990 (1990 No 27).

    rating year: this definition was substituted, as from 1 July 2003, by section 262 Local Government Act 2002 (2002 No 84). See sections 273 to 314 of that Act as to the savings and transitional provisions.

    Residential property means a rating unit under the Local Government (Rating) Act 2002 that is used as the usual place of residence of the ratepayer at the commencement of the rating year in respect of which an application for a rebate under this Act is made; but does not include any unit that is also used principally for commercial or industrial or business or farming purposes

    Residential property: this definition was amended, as from 1 April 1974, by section 2(3) Rates Rebate Amendment Act 1974 (1974 No 29) by inserting the word “principally”.

    Residential property: this definition was amended, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6) by substituting the words “a rateable unit under the Local Government (Rating) Act 2002 that” for the words “rateable property that is separately rated and”.

    Residential property: this definition was amended, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6) by substituting the word “unit” for the word “property” in the last place where it occurs. See section 137(2) of that Act for the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

    Residential property: this definition was amended, as from 1 July 2006, by section 4(2) Rates Rebate Amendment Act 2006 (2006 No 29) by substituting the word “rating” for the word “rateable”.

    spouse, in relation to any ratepayer, means the wife or husband of the ratepayer, being a wife or husband who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, ordinarily resides on the property in respect of which the rates are payable

    spouse: this definition was substituted, as from 1 July 2006, by section 5(5) Relationships (Statutory References) Act 2005 (2005 No 3).

    territorial authority means a territorial authority within the meaning of the Local Government Act 2002.

    Territorial authority: this definition was substituted, as from 1 April 1980, by section 8(3) Local Government Amendment Act 1979 (1979 No 59).

    territorial authority: this definition was substituted, as from 1 July 2003, by section 262 Local Government Act 2002 (2002 No 84). See sections 273 to 314 of that Act as to the savings and transitional provisions.

    (2) For the purposes of paragraph (c) of the definition of the term income in subsection (1) of this section, any income of any person allowed by any provision of the Income Tax Act 2007 to be spread back or forward or allowed to be apportioned to a financial year earlier or later than that in which it was derived shall be included in the income of that person for the financial year in which it was derived.

    (3) For the purposes of the rating year commencing on the 1st day of July 1990, the expression “immediately preceding rating year” shall refer—

    • (a) In sections 3(1)(a)(ii) and 4 of this Act, to the period of 12 months ending on the 30th day of June 1990:

    • (b) In section 8(1)(a)(i) and (ii), to the period of 12 months ending on the 31st day of March 1990.

    Income: paragraph (h) of this definition was inserted, as from 1 April 1974, by section 2(1) Rates Rebate Amendment Act 1974 (1974 No 29).

    Income: this definition was substituted, as from 1 July 1994, by section 2(1) Rates Rebate Amendment Act 1994 (1994 No 58).

    Income: paragraph (c) of this definition was amended, as from 1 April 1995, by section YB 1 of the Income Tax Amendment Act 1994 (1994 No 164) by substituting the words “Income Tax Act 1994” for the words “Income Tax Act 1976”.

    Income: paragraph (c) of this definition was substituted by section 484 Taxation (Core Provisions) Act 1996 (1996 No 67) with application as from 1 April 1997.

    Section 2(1) income paragraph (c): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

    Income: paragraph (d)(iii) of this definition was amended, as from 1 October 1998, by section 11 Employment Services and Income Support (integrated Administration) Act 1998 (1998 No 96) by substituting the words “chief executive of the department for the time being responsible for the administration of the Social Security Act 1964” for the words “Director-General of Social Welfare”.

    Section 2(1) income paragraph (d)(vi): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

    Section 2(1) income paragraph (d)(vi): amended (with effect from 1 April 2007), on 19 December 2007, by section 299 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

    Income: paragraph (d)(vi) of this definition was amended, as from 1 April 1995, by section YB 1 of the Income Tax Amendment Act 1994 (1994 No 164) by substituting the words “Income Tax Act 1994” for the words “Income Tax Act 1976”. The amending provision incorrectly specified (d)(iv) as being amended.

    Income: paragraph (d)(vii) of this definition was amended, as from 1 October 1998, by section 57 Social security Amendment Act 1998 (1998 No 19) by omitting the words “Part 1 of”.

    Income: paragraph (d)(vii) of this definition was amended, as from 15 April 2003, by section 12(1) War Pensions Amendment Act 2003 (2003 No 18) by inserting the words “or a war veteran's pension under Part 6 of the War Pensions Act 1954” after the words “the Social Security Act 1964”.

    Income: this definition was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “Income Tax Act 2004” for the words “Income Tax Act 1994” wherever they appear.

    Income: this definition was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “tax year” for the words “income year” wherever they appear wherever it appears.

    Income: this definition was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by omitting the word “gross”.

    Section 2(2): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

    Subsection (2) was amended, as from 1 April 1995, by section YB 1 of the Income Tax Amendment Act 1994 (1994 No 164) by substituting the words “Income Tax Act 1994” for the words “Income Tax Act 1976”. The Income Tax Act 1976 was earlier substituted for the repealed Land and Income Tax Act 1954, as from 1 April 1977, by section 436(1) Income Tax Act 1976 (1976 No 65).

    Subsection (2) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “Income Tax Act 2004” for the words “Income Tax Act 1994”.

    Subsection (3) was substituted, as from 16 December 1989, by section 40(2) Local Government Reform (Transitional Provisions) Act 1990 (1990 No 27).

3 Rates rebate

  • (1) A ratepayer who, at the commencement of a rating year was the ratepayer of a residential property is entitled, on application in that year, to a rebate of—

    • (a) So much of the rates payable for that rating year in respect of the property as represents—

      • (i) Two-thirds of the amount by which those rates exceed $160, reduced by

      • (ii) $1 for each $8 by which the ratepayer's income for the preceding tax year exceeded $20,000, that last-mentioned amount being increased by $500 in respect of each person who was a dependant of the ratepayer at the commencement of the rating year in respect of which the application is made; or

    • (b) $500,—

    whichever amount is the less.

    (1A) A ratepayer who, at the commencement of a rating year, was the ratepayer of a residential property, and later during that year becomes the ratepayer of another residential property, is entitled to a rates rebate under subsection (1). The amount of the rebate must be apportioned according to the amount of time the ratepayer was the ratepayer of each residential property during the rating year.

    (2) The Governor-General may from time to time, by Order in Council, amend the provisions of subsection (1) of this section by substituting any amount for any amount specified in that subsection.

    Subsection (1) (as variously amended by Rates Rebate Order 1975 (SR 1974/67), Rates Rebate Order 1975 (SR 1975/40) and Rates Rebate Order 1976 (SR 1976/89)) was substituted, as from 1 April 1979, by section 3(1) Rates Rebate Amendment Act 1978 (1978 No 35).

    Subsection (1) was amended, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6) by substituting the words “A ratepayer who, at the commencement of a rating year was the ratepayer of a residential property is entitled, on application in that year” for the words “Any ratepayer who, at the commencement of the rating year in respect of which the application is made, was the occupier of any residential property shall be entitled, on making application therefore in accordance with this Act”. See section 137(2) of that Act for the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

    Subsection (1)(a)(i) was amended by regulation 2 Rates Rebate Order 1981 (SR 1981/109) by substituting the expression “$120” for the expression “$100”. This amount was increased to “$160”, as from 6 May 1982, by regulation 2 Rates Rebate Order 1982 (SR 1982/100). See regulation 3 of those regulations.

    Subsection (1)(a)(ii) was amended by regulation 3 Rates Rebate Order 1981 (SR 1981/109) by substituting the expression “$5,700” for the expression “$4,850”. This amount was increased to “$6,527” by regulation 2 Rates Rebate Order 1985 (SR 1985/98) and further increased to “$7,400”, as from 5 October 1990, by regulation 2 Rates Rebate Order 1990 (SR 1990/275). See, as from 16 December 1989, section 41(1) Local Government Reform (Transitional Provisions) Act 1990 (1990 No 27).

    Subsection (1)(a)(ii) was amended, as from 1 July 1994, by section 3 Rates Rebate Amendment Act 1994 (1994 No 58) by substituting the words “preceding income year” for the words “immediately preceding rating year”. See section 2(2) Rates Rebate Amendment Act 1974 (1974 No 58), which states that any application for a rates rebate in respect of rates for the rating year commencing 1 July 1993 or any earlier year shall be dealt with as if section 2(1) and sections 3 and 4 of that Act had not been enacted.

    Subsection (1)(a)(ii) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “tax year” for the words “income year”.

    Subsection (1)(a)(ii) was amended, as from 1 July 2006, by clause 3(a) Rates Rebate Order 2006 (SR 2006/60) by substituting the expression “$20,000” for the expression “$7,400”.

    Subsection (1)(a)(ii) was amended, as from 1 July 2006, by clause 3(b) Rates Rebate Order 2006 (SR 2006/60) by substituting the expression “$500” for the expression “$156”.

    Subsection (1)(b) was amended, as from 1 July 2006, by clause 3(c) Rates Rebate Order 2006 (SR 2006/60) by substituting the expression “$500” for the expression “$200”.

    Subsection (1A) was inserted, as from 1 April 1974, by section 3 Rates Rebate Amendment Act 1974 (1974 No 29).

    Subsection (1A) was substituted, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6). See section 137(2) of that Act for the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

4 Assessment of income if more than 1 ratepayer

  • (1) Subsection (2) applies if the names of 2 or more persons appear in the rating information database in respect of 1 residential property and 1 of those persons applies for a rebate under this Act.

    (2) For the purposes of section 3, the income for the preceding tax year of the other persons who were ordinarily resident on the property at the commencement of the rating year in respect of which the application was made must be added to the income for the preceding tax year of the applicant.

    Section 4 was amended, as from 1 July 1994, by section 4 Rates Rebate Amendment Act 1994 (1994 No 58) by substituting the words “preceding income year” for the words “immediately preceding rating year” and the words “preceding rating year”. See section 2(2) Rates Rebate Amendment Act 1974 (1974 No 58) which states that any application for a rates rebate in respect of rates for the rating year commencing 1 July 1993 or any earlier year shall be dealt with as if section 2(1) and sections 3 and 4 of that Act had not been enacted.

    Section 4 was substituted, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6). See section 137(2) of that Act for the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

    Section 4 was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “tax year” for the words “income year” wherever they appear.

5 Applications to territorial authority for rates rebate

  • (1) Subject to section 6 of this Act, every application for a rebate of rates shall be made to the territorial authority in whose district the property is situated, whether the rates are payable to that territorial authority or to any other local authority.

    (2) The ratepayer in respect of any residential property may in any rating year apply to that territorial authority for a rebate in accordance with section 3 of this Act of the rates due and payable in respect of that property for that rating year.

    (3) Every such application shall be made on a form provided for the purpose by the Secretary for Local Government, shall be verified by the declaration of the applicant, and shall be left at the public office of the territorial authority or sent by post addressed to that office.

    (4) Where the amount of any water charges payable to the territorial authority, or of any rates payable to a local authority other than the territorial authority, in respect of the property for the rating year in which the application is made is not known at the time when the application is made, then, for the purpose of determining the amount of the rebate to which the ratepayer is entitled, the amount of those water charges or rates, as the case may be, payable in respect of the property for the rating year shall be deemed to be the same amount as the amount that was payable for the immediately preceding rating year.

    (5) Where application is made to a territorial authority under subsection (2) of this section, and the chief executive of the territorial authority or other officer authorised by him for the purpose is satisfied that the application has been properly completed,—

    • (a) A rebate of rates shall be granted to the applicant of the amount to which he is entitled on the basis of the information contained in his application; and

    • (b) The amount of that rebate shall be deducted from the total amount of the rates due and payable to that territorial authority in respect of the property for the rating year in which the application is made; and

    • (c) The amount then remaining shall be deemed to be the amount of the rates payable in respect of the property to the territorial authority for that rating year:

    Provided that the amount of a penalty added under section 57 of the Local Government (Rating) Act 2002 must be calculated as if the rebate had not been granted.

    (6) The chief executive of the territorial authority or other authorised officer shall not be under any obligation to verify the accuracy of any statement as to his income or the income of any other person or as to the occupancy of the property made by any ratepayer in his application for a rebate.

    Subsection (3) was amended, as from 1 April 1977, by section 3(2) Rates Rebate Amendment Act 1976 (1976 No 32) by omitting the word “statutory”.

    Subsection (4) was substituted, as from 1 April 1979, by section 4 Rates Rebate Amendment Act 1978 (1978 No 35).

    Subsection (5) was amended, as from 1 April 1980, by section 8(3) Local Government Amendment Act 1979 (1979 No 59) by substituting the words “principal officer” for the word “Clerk”. It was further amended, as from 19 January 1981, by section 2(2) Local Government Amendment Act 1980 (1980 No 82) by substituting the words “principal administrative officer” for the word “principal officer”.

    Subsection (5) was amended, as from 29 June 1988, by section 208(1) Rating Powers Act 1988 (1988 No 97) by substituting the words “Provided that any additional charge on unpaid rates imposed under section 132 of the Rating Powers Act 1988” for the words “provided that any additional charge on unpaid rates imposed under section 71 of the Rating Act 1967”.

    Subsection (5) was amended, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6) by substituting the words “the amount of a penalty added under section 57 of the Local Government (Rating) Act 2002 must be” for the words “additional charge on unpaid rates imposed under section 132 of the Rating Powers Act 1988 shall be”. See section 137(2) of that Act for the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

    Subsection (5) was amended, as from 1 July 2003, by section 262 Local Government Act 2002 (2002 No 84) by substituting the words “chief executive” for the words “principal administrative officer”. See sections 273 to 314 of that Act as to the savings and transitional provisions.

    Subsection (6) was amended, as from 1 April 1980, by section 8(3) Local Government Amendment Act 1979 (1979 No 59) by substituting the words “principal officer” for the word “Clerk”. It was further amended, as from 19 January 1981, by section 2(2) Local Government Amendment Act 1980 (1980 No 82) by substituting the words “principal administrative officer” for the word “principal officer”.

    Subsection (6) was amended, as from 1 July 2003, by section 262 Local Government Act 2002 (2002 No 84) by substituting the words “chief executive” for the words “principal administrative officer”. See sections 273 to 314 of that Act as to the savings and transitional provisions.

6 Applications for refunds of rates paid

  • (1) Notwithstanding anything in section 5 of this Act, a ratepayer in respect of any residential property may, instead of claiming from the territorial authority a rates rebate for any year under the said section 5, pay the rates in full and apply under subsection (2) of this section for a refund of the amount that he would have been entitled to receive by way of rebate for that year in respect of those rates in accordance with section 3 of this Act if application for a rebate had been made under section 5 of this Act.

    (2) Every application under this section shall—

    • (a) Be made on a form provided for the purpose by the Secretary for Local Government; and

    • (b) Be verified by the declaration of the applicant; and

    • (c) Be accompanied by the receipts for the rates in respect of which the refund is claimed; and

    • (d) Be left at the public office of the territorial authority in whose district the property is situated (whether the rates are payable to that territorial authority or to any other local authority), or sent by post addressed to that office.

    (3) Section 5(4) of this Act shall apply with respect to any application for a refund made under this section.

    (4) Where application for a refund is made under this section and the chief executive of the territorial authority or other officer authorised by the chief executive is satisfied that the application has been properly completed, the chief executive or authorised officer must grant the application and pay to the ratepayer the amount of the refund to which the ratepayer is entitled.

    Section 6 was substituted, as from 1 April 1977, by section 5(1) Rates Rebate Amendment Act 1978 (1978 No 35).

    Subsection (4) was amended, as from 19 January 1981, by section 2(2) Local Government Amendment Act 1980 (1980 No 82) by substituting the words “principal administrative officer” for the words “principal officer”.

    Subsection (4) was substituted, as from 1 July 2003, by section 262 Local Government Act 2002 (2002 No 84). See sections 273 to 314 of that Act as to the savings and transitional provisions.

7 Refund to owner of owner-occupier flat of contribution towards rates

  • (1) Where the owner of an owner-occupier flat contributes an amount towards the outgoings payable in respect of the property of which the flat forms part, he may apply under subsection (2) of this section for a refund of such part of the amount of that contribution as is made in respect of the rates payable in respect of that property as he would be entitled to receive by way of rebate under section 3 of this Act if—

    • (a) The flat was separately rated and he was the ratepayer in respect thereof; and

    • (b) So much of the amount of his contribution in any rating year as was made in respect of rates was the amount of the rates payable in respect of the flat for that rating year.

    (2) Every application under this section shall—

    • (a) Be made on a form provided for the purpose by the Secretary for Local Government; and

    • (b) Be verified by the declaration of the applicant; and

    • (c) Be accompanied by a certificate in writing signed by the person appearing in the rate records as the occupier of the rateable property of which the owner-occupier flat forms part and specifying—

      • (i) The total amount of the rates payable in respect of that rateable property for the rating year; and

      • (ii) The amount contributed by the applicant in respect of those rates, or, where no part of the annual contribution made by the applicant was specifically made in respect of rates, the amount of that contribution and the total amount of the annual contributions made by all the owners of owner-occupier flats on the property; and

      • (iii) That the contribution made by the applicant was made pursuant to a written agreement entered into between him and the person appearing in the rate records as the occupier of the rateable property of which the owner-occupier flat forms part before the applicant entered into possession of the flat, or pursuant to a written agreement made by a predecessor in title of the applicant and binding on the applicant; and

    • (d) Be left at the public office of the territorial authority in whose district the property is situated (whether the rates are payable to that territorial authority or to any other local authority), or sent by post addressed to that office.

    (3) Where no part of the annual contribution made by an applicant in respect of outgoings on the property of which his owner-occupier flat forms part is specifically made in respect of rates, then, for the purposes of this section the applicant shall be deemed to have contributed in respect of rates an amount that bears to the total amount of rates payable in respect of the property the same proportion as the amount of his contribution bears to the total amount of the contributions of all the owners of owner-occupier flats on the property.

    (4) The provisions of subsection (4) of section 5 of this Act shall apply with respect to any application for a refund made under this section.

    (5) Where application for a refund is made under this section and the chief executive of the territorial authority or other officer authorised by the chief executive for the purpose is satisfied that the application has been properly completed, the chief executive or authorised officer must grant the application and pay to the ratepayer the amount of the refund to which the ratepayer is entitled.

    (6) In this section the term owner-occupier flat means a residential flat in respect of which the applicant has a right of occupation under a lease or licence held by him by virtue of being a shareholder in a company owning the land on which the building comprising or including the owner-occupier flat is erected or by virtue of being the owner of an estate or interest in the land on which the building comprising or including the owner-occupier flat is erected.

    Subsection (2)(b) was amended, as from 1 April 1977, by section 3(2) Rates Rebate Amendment Act 1976 (1976 No 32) by omitting the word “statutory”.

    Subsection (2)(d) was substituted, as from 1 April 1979, by section 5(2) Rates Rebate Amendment Act 1978 (1978 No 35).

    Subsection (5) was substituted, as from 1 April 1979, by section 5(2) Rates Rebate Amendment Act 1978 (1978 No 35).

    Subsection (5) was amended, as from 19 January 1981, by section 2(2) Local Government Amendment Act 1980 (1980 No 82) by substituting the words “principal administrative officer” for the words “principal officer”.

    Subsection (5) was substituted, as from 1 July 2003, by section 262 Local Government Act 2002 (2002 No 84). See sections 273 to 314 of that Act as to the savings and transitional provisions.

8 Provisions applying where system of rating by instalments in force

  • (1) Where any rates in respect of which a ratepayer has applied for a rebate pursuant to section 5 of this Act are payable by instalments pursuant to section 24 of the Local Government (Rating) Act 2002, the following provisions shall apply with respect to any rebate granted pursuant to the said section 5:

    • (a) Where the rebate is granted before the rates for the rating year have been set, the amount of the rebate granted in respect of each such instalment shall be—

      • (i) An amount determined by dividing the total amount of the rebate or rebates granted to the applicant for the immediately preceding rating year by the number of instalments of rates still to be paid for the current rating year; or

      • (ii) Where no rebate was granted to the applicant for the immediately preceding rating year, the rebate to which he would be entitled if the amount of the rates in respect of the residential property of which the applicant is the ratepayer assessed for the current rating year was the same as the amount of all rates assessed on the property for the immediately preceding rating year divided by the number of instalments of rates still to be paid for the current rating year:

      Provided that in respect of instalments payable after the date on which the rates for the rating year are made the amount of the rebate on each such instalment shall be the total rebate granted for the rating year, less any rebate already allowed for that year, apportioned equally, or as nearly equally as is possible, among the instalments of rates still to be paid:

    • (b) Where the rebate is granted after the rates for the rating year have been set, the amount of that rebate shall be apportioned equally, or as nearly equally as possible, among the instalments of rates still to be paid to the local authority:

    • (c) [Repealed]

    • (d) Where the amount of the rebate exceeds the total amount of all the instalments of rates for the rating year to be paid to the local authority after the date of the granting of the rebate, the local authority shall pay the amount of the excess to the ratepayer.

    (2) [Repealed]

    Subsection (1) was amended, as from 29 June 1988, by section 208(1) Rating Powers Act 1988 (1988 No 97) by substituting the words “by instalments pursuant to Part 9 of the Rating Powers Act 1988” for the words “by instalments pursuant to section 6 of the Rating Act 1967 or to Part 3A of that Act (as inserted by section 20 of the Rating Amendment Act 1970)”.

    Subsection (1) was amended, as from 29 June 1988, by section 4(1)(f) Rating Powers Amendment Act (No 2) 1989 (1989 No 135) by inserting the words “to section 124”.

    Subsection (1) was amended, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6) by substituting the words “24 of the Local Government (Rating) Act 2002” for the words “Part 9 of the Rating Powers Act 1988”. See section 137(2) of that Act as to the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

    Subsection (1)(a) and (b) were substituted, and subsection (1)(c) and (d) were inserted, as from 1 April 1977, by section 2 Rates Rebate Amendment Act 1976 (1976 No 32).

    Subsection (1)(a) was amended, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6) by substituting the word “set” for the word “made”. See section 137(2) of that Act as to the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

    Subsection (1)(a)(ii) was amended, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6) by substituting the word “assessed” for the word “levied”. See section 137(2) of that Act as to the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

    Subsection (1)(b) was amended, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6) by substituting the word “set” for the word “made”. See section 137(2) of that Act as to the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

    Subsection (1)(b) was amended, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6) by substituting the words “local authority” for the words “territorial authority”. See section 137(2) of that Act as to the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

    Subsection (1)(c) was amended, as from 29 June 1988, by section 208(1) Rating Powers Act 1988 (1988 No 97) by substituting the words “pursuant to section 110 of the Rating Powers Act 1988” for the words “pursuant to section 52 of the Rating Act 1967”.

    Subsection (1)(c) was repealed, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6). See section 137(2) of that Act as to the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

    Subsection (1)(d) was amended, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6) by substituting the words “local authority” for the words “territorial authority” in both places where they occur. See section 137(2) of that Act as to the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

    Subsection (2) was substituted, as from 29 June 1988, by section 208(1) Rating Powers Act 1988 (1988 No 97).

    Subsection (2) was repealed, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6). See section 137(2) of that Act as to the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

9 Refund to territorial authorities of rebates granted

  • (1) Where any ratepayer has been granted a rebate of rates pursuant to section 5 of this Act (including any payment made to the ratepayer pursuant to paragraph (d) of subsection (1) of section 8 of this Act) or a refund of rates under section 6 or section 7 of this Act, the Secretary for Local Government shall, on application made to him by the territorial authority on a form provided by him for the purpose, and being satisfied that the rebate or refund has been properly granted in accordance with the provisions of the said section 5, or section 6 or section 7, as the case may be, refund the amount of the rebate or refund to the territorial authority out of money appropriated by Parliament.

    (2) The Secretary for Local Government may from time to time pay to any territorial authority, out of money appropriated by Parliament, such amounts as the Secretary thinks fit by way of advances in anticipation of refunds to be made to the territorial authority pursuant to subsection (1) of this section.

    Subsection (1) was amended, as from 1 April 1979, by section 5(2) Rates Rebate Amendment Act 1978 (1978 No 35) by inserting the words “or a refund of rates under section 6 or section 7 of this Act”, “or refund”, “or section 6 or section 7, as the case may be”, and “or refund”, respectively.

    Subsection (1) was amended, as from 1 April 1979, by section 5(2) Rates Rebate Amendment Act 1978 (1978 No 35) by substituting the words “to paragraph (d)” for the words “to paragraph (b)”.

10 Recovery of overpayments

  • (1) Where—

    • (a) Any ratepayer has been granted a rebate of rates pursuant to section 5 of this Act (including any payment made to the ratepayer pursuant to paragraph (d) of subsection (1) of section 8 of this Act) or a refund of rates under section 6 or section 7 of this Act; and

    • (b) The Secretary for Local Government has declined to refund to the territorial authority the amount of the rebate or refund granted, or any part thereof, on the ground that the ratepayer was not entitled to a rebate or refund or was granted a rebate or refund in excess of the amount to which he was entitled,—

    the amount of the rebate or refund granted, or, as the case may be, the amount of the excess, shall be deemed to be a rate payable to the territorial authority in respect of the property, and shall be payable and recoverable accordingly.

    (2) Where in any case to which subsection (1) of this section does not apply—

    • (a) A rates rebate or refund has been granted under section 5 or section 6 of this Act; and

    • (b) The ratepayer was not entitled to the rebate or refund or was granted a rebate or refund in excess of the amount to which he was entitled,—

    the amount of the rebate or refund granted, or, as the case may be, the amount of the excess, may be recovered from the ratepayer as a debt due to the Crown.

    Subsection (1)(a) was amended, as from 1 April 1979, by section 5(2) Rates Rebate Amendment Act 1978 (1978 No 35) by inserting the words “or a refund of rates under section 6 or section 7 of this Act”. It was further amended by subsection (7) of the same Act by substituting the words “to paragraph (d)” for the words “to paragraph (b)”.

    Subsections (1) and (2) were amended, as from 1 April 1979, by section 5(2) Rates Rebate Amendment Act 1978 (1978 No 35) by inserting the words “or refund”, wherever they occur.

11 Information to be supplied and books and documents to be produced

  • (1) Subject to subsection (2) of this section, it shall be the duty of every person to answer fully and correctly to the best of his knowledge and belief all questions in respect of any application for a rebate under this Act or any other matter arising under this Act put to him by any person authorised for the purpose by the Secretary for Local Government, and to produce for the inspection of any person so authorised such certificates, books, documents, or other information as he may require for the purposes of this Act.

    (2) No person who is bound or privileged by the provisions of any enactment, or by any rule or law, to maintain secrecy in relation to, or not to disclose, any matter shall be required to supply any information or to answer any question put by a person authorised pursuant to subsection (1) of this section in relation to that matter, or produce to any person so authorised any document or paper or thing relating to it, if compliance with that requirement would be any breach of the obligation or privilege of secrecy or non-disclosure.

11A Advice of Secretary for Local Government as to applications for rebates or refunds

  • Notwithstanding anything in this Act, the Clerk of a territorial authority or other authorised officer may at any time seek advice from the Secretary for Local Government on any matter connected with any application for a rebate or refund of rates under this Act.

    Section 11A was inserted, as from 13 December 1979, by section 2 Rates Rebate Amendment Act 1979 (1979 No 106).

12 Secrecy

  • Except for the purposes of this Act or the Public Finance Act 1989, or of investigating the correctness of any information contained in any application for a rebate under this Act, no officer of a territorial authority shall disclose to any person any information contained in any application for a rebate made under this Act or disclosed or obtained pursuant to section 11 of this Act.

    Section 12 was substituted, as from 1 April 1987, by section 25(1) Official Information Amendment Act 1987 (1987 No 8).

    The “Public Finance Act 1989” replaced a reference to the partly repealed “Public Finance Act 1977” pursuant to section 83(7) Public Finance Act 1989 (1989 No 44). The 1977 Act contains unrepealed law relating to the audit of Public Accounts, and replaced an earlier reference to the “Public Revenues Act 1953”.

13 Declarations

  • (1) Any declaration required for the purposes of this Act may be made before any of the following persons:

    • (b) An officer of a territorial authority authorised for the purpose by that authority:

    • (c) [Repealed]

    • (d) Any person authorised for the purpose by the Minister of Local Government, by notice in the Gazette.

    (2) An officer authorised to receive declarations pursuant to paragraph (b) of subsection (1) of this section may be an officer authorised by name or as the holder for the time being of any specified office in the service of the territorial authority.

    (3) A person authorised to receive declarations pursuant to paragraph (d) of subsection (1) of this section may be a person authorised by name or as the holder for the time being of any specified office or as a person engaged in any specified profession, occupation, or calling.

    Section 13 was substituted, as from 1 April 1977, by section 3(1) Rates Rebate Amendment Act 1976 (1976 No 32).

    Subsection (1)(c) was repealed, as from 1 July 1994, by section 5(1) Rates Rebate Amendment Act 1994 (1994 No 58).

    Subsection (2) was amended, as from 1 July 1994, by section 5(2)(a) and (b) Rates Rebate Amendment Act 1994 (1994 No 58) by omitting the words “or paragraph (c)”, and “or, as the case may be, of the Post Office”

14 Offences

  • (1)  Every person commits an offence who—

    • (a) For the purpose of obtaining any rates rebate under this Act, for himself or for any other person, makes any statement or declaration knowing it to be false in any particular, or wilfully misleads or attempts to mislead any person concerned in the administration of this Act or any other person whatsoever; or

    • (b) Refuses or fails to comply with any requirement under section 11 of this Act, or refuses or fails to answer any question put to him pursuant to that section, or knowingly gives any false or misleading answer to any such question.

    (2) Every person who commits an offence against this Act is liable on summary conviction before a District Court Judge to imprisonment for a term not exceeding 12 months or to a fine not exceeding $500, or to both.

    (3) Notwithstanding anything in section 14 of the Summary Proceedings Act 1957, any information for an offence against this Act may be laid at any time within 12 months after the facts alleged in the information have been brought to the knowledge of any officer of the Department of Internal Affairs concerned in the administration of this Act.

    Subsection (1) was amended, as from 1 April 1977, by section 4(1)(a) Rates Rebate Amendment Act 1976 (1976 No 32) by omitting the words “Without limiting the provisions of section 111 of the Crimes Act 1961 (which relates to false declarations”.

    Subsection (1) was further amended, as from 1 April 1977, by section 4(1)(b) Rates Rebate Amendment Act 1976 (1976 No 32) by inserting the words “or declaration”.

    Subsection (2) was substituted, as from 1 April 1977, by section 4(2) Rates Rebate Amendment Act 1976 (1976 No 32). It was amended, as from 1 April 1980, by substituting the words “District Court Judge” for the words “Magistrate” pursuant to section 18 District Courts Amendment Act 1979 (1979 No 125).

Contents

  • 1General

  • 2About this eprint

  • 3List of amendments incorporated in this eprint (most recent first)

Notes
1 General

  • This is an eprint of the Rates Rebate Act 1973. It incorporates all the amendments to the Rates Rebate Act 1973 as at 1 April 2008. The list of amendments at the end of these notes specifies all the amendments incorporated into this eprint since 3 September 2007. Relevant provisions of any amending enactments that contain transitional, savings, or application provisions are also included, after the Principal enactment, in chronological order.

2 About this eprint

  • This eprint has not been officialised. For more information about officialisation, please see "Making online legislation official" under "Status of legislation on this site" in the About section of this website.

3 List of amendments incorporated in this eprint (most recent first)

  • Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109): section 299

    Income Tax Act 2007 (2007 No 97): section ZA 2(1)