New Zealand Legislation: Acts
Acts are laws made by Parliament
(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(c) [Repealed]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(2) [Repealed]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.