Reprint as at 1 July 2016

Coat of Arms of New Zealand

Rates Rebate Act 1973

Public Act
 
1973 No 5
Date of assent
 
13 June 1973
Commencement
 
see section 1(2)
Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

This Act is administered by 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 1 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

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

(iv)

who is not a person in respect of whom payments were being made under section 363 of the Children, Young Persons, and Their Families Act 1989; or

(b)

a relative of the ratepayer (other than a child to whom paragraph (a) 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

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 or partner of the ratepayer from any source (being a spouse or partner 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 or partner 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):

(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:

(vii)

any salary or wages of a person in receipt of any supported living payment, sole parent support, or related emergency benefit under the Social Security Act 1964 or a veteran’s pension under Part 6 of the Veterans’ Support Act 2014 or a veteran’s pension under the Social Welfare (Transitional Provisions) Act 1990, being salary or wages earned in respect of a period before the date of commencement of that benefit or pension

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

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

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

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

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

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]

(b)

the amount of a discount that is allowed under section 55(3) or section 56(4) of the Local Government (Rating) Act 2002, whether or not the discount has been allowed to the ratepayer in question; or

(c)

the amount of a penalty added under section 57 of the Local Government (Rating) Act 2002; or

(d)

rates for which judgment has been entered in a court

rates rebate or rebate includes a refund of rates under section 6

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

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

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

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

(2)

For the purposes of paragraph (c) of the definition of the term income in subsection (1), 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 1 July 1990, the expression “immediately preceding rating year” shall refer—

(a)

in sections 3(1)(a)(ii) and 4, to the period of 12 months ending on 30 June 1990:

(b)

in section 8(1)(a)(i) and (ii), to the period of 12 months ending on 31 March 1990.

Section 2(1) child: replaced, on 1 July 2006, by section 5(1) of the Relationships (Statutory References) Act 2005 (2005 No 3).

Section 2(1) dependant: replaced, on 1 July 1994, by section 2(1) of the Rates Rebate Amendment Act 1994 (1994 No 58).

Section 2(1) dependant paragraph (a)(i): amended, on 1 July 2006, by section 5(2) of the Relationships (Statutory References) Act 2005 (2005 No 3).

Section 2(1) dependant paragraph (a)(iii): amended, on 1 July 2006, by section 5(2) of the Relationships (Statutory References) Act 2005 (2005 No 3).

Section 2(1) dependant paragraph (b): amended, on 1 July 2006, by section 5(2) of the Relationships (Statutory References) Act 2005 (2005 No 3).

Section 2(1) dependant paragraph (b): amended, on 1 July 2006, by section 5(3) of the Relationships (Statutory References) Act 2005 (2005 No 3).

Section 2(1) dependant paragraph (b): amended, on 1 October 1998, by section 57 of the Social Security Amendment Act 1998 (1998 No 19).

Section 2(1) income: replaced, on 1 July 1994, by section 2(1) of the Rates Rebate Amendment Act 1994 (1994 No 58).

Section 2(1) income: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 2(1) income paragraph (b): amended, on 7 July 2010, by section 4 of the Rates Rebate Amendment Act 2010 (2010 No 81).

Section 2(1) income paragraph (c): replaced, on 26 July 1996 (applying to the 1997–98 and subsequent income years), by section 484 of the Taxation (Core Provisions) Act 1996 (1996 No 67).

Section 2(1) income paragraph (c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

Section 2(1) income paragraph (c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 2(1) income paragraph (d)(iii): amended, on 1 October 1998, by section 11 of the Employment Services and Income Support (Integrated Administration) Act 1998 (1998 No 96).

Section 2(1) income paragraph (d)(vi): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), 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).

Section 2(1) income paragraph (d)(vii): amended, on 7 December 2014, by section 278 of the Veterans’ Support Act 2014 (2014 No 56).

Section 2(1) income paragraph (d)(vii): amended, on 15 July 2013, by section 86 of the Social Security (Benefit Categories and Work Focus) Amendment Act 2013 (2013 No 13).

Section 2(1) income paragraph (d)(vii): amended, on 15 July 2013, by section 97 of the Social Security (Benefit Categories and Work Focus) Amendment Act 2013 (2013 No 13).

Section 2(1) income paragraph (d)(vii): amended, on 15 April 2003, by section 12(1) of the War Pensions Amendment Act 2003 (2003 No 18).

Section 2(1) income paragraph (d)(vii): amended, on 1 October 1998, by section 57 of the Social Security Amendment Act 1998 (1998 No 19).

Section 2(1) local authority: replaced, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

Section 2(1) partner: inserted, on 1 July 2006, by section 5(4) of the Relationships (Statutory References) Act 2005 (2005 No 3).

Section 2(1) preceding income year: repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 2(1) preceding tax year: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 2(1) property: inserted, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 2(1) ratepayer: replaced, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 2(1) rates: replaced, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 2(1) rates: amended, on 1 July 2006, by section 4(1)(a) of the Rates Rebate Amendment Act 2006 (2006 No 29).

Section 2(1) rates paragraph (a): repealed, on 1 July 2006, by section 4(1)(b) of the Rates Rebate Amendment Act 2006 (2006 No 29).

Section 2(1) rating year: replaced, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

Section 2(1) residential property: amended, on 1 July 2006, by section 4(2) of the Rates Rebate Amendment Act 2006 (2006 No 29).

Section 2(1) residential property: amended, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 2(1) residential property: amended (with effect on 1 April 1974), on 19 July 1974, by section 2(3) of the Rates Rebate Amendment Act 1974 (1974 No 29).

Section 2(1) spouse: replaced, on 1 July 2006, by section 5(5) of the Relationships (Statutory References) Act 2005 (2005 No 3).

Section 2(1) territorial authority: replaced, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

Section 2(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

Section 2(3): replaced (with effect on 16 December 1989), on 30 March 1990, by section 40(2) of the 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 $24,470, 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)

$610,—

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) by substituting any amount for any amount specified in that subsection.

Section 3(1): replaced, on 1 April 1979, by section 3(1) of the Rates Rebate Amendment Act 1978 (1978 No 35).

Section 3(1): amended, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 3(1)(a)(i): amended, on 6 May 1982, by clause 2 of the Rates Rebate Order 1982 (SR 1982/100).

Section 3(1)(a)(ii): amended, on 1 July 2016 (but a ratepayer’s entitlement to a rebate for a rating year ending before that date, and the amount (if any) of that rebate, must be determined as if this order had not been made), by clause 3 of the Rates Rebate (Specified Amounts) Order 2016 (LI 2016/147).

Section 3(1)(a)(ii): amended, on 1 July 2006, by clause 3(b) of the Rates Rebate Order 2006 (SR 2006/60).

Section 3(1)(a)(ii): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

Section 3(1)(a)(ii): amended, on 1 July 1994, by section 3 of the Rates Rebate Amendment Act 1994 (1994 No 58).

Section 3(1)(b): amended, on 1 July 2015 (but a ratepayer’s entitlement to a rebate for a rating year ending before that date, and the amount (if any) of that rebate, must be determined as if this order had not been made), by clause 3(2) of the Rates Rebate (Specified Amounts) Order 2015 (LI 2015/99).

Section 3(1A): replaced, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

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: replaced, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 4(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).

5 Applications to territorial authority for rates rebate

(1)

Subject to section 6, 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 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), 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 any 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.

Section 5(3): amended, on 1 April 1977, by section 3(2) of the Rates Rebate Amendment Act 1976 (1976 No 32).

Section 5(4): replaced, on 1 April 1979, by section 4 of the Rates Rebate Amendment Act 1978 (1978 No 35).

Section 5(5): amended, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

Section 5(5) proviso: amended, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 5(5) proviso: amended, on 29 June 1988, by section 208(1) of the Rating Powers Act 1988 (1988 No 97).

Section 5(6): amended, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

6 Applications for refunds of rates paid

(1)

Notwithstanding anything in section 5, 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) 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 if application for a rebate had been made under section 5.

(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) 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: replaced, on 1 April 1979, by section 5(1) of the Rates Rebate Amendment Act 1978 (1978 No 35).

Section 6(4): replaced, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

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) 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 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 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.

Section 7(2)(b): amended, on 1 April 1977, by section 3(2) of the Rates Rebate Amendment Act 1976 (1976 No 32).

Section 7(2)(d): replaced, on 1 April 1979, by section 5(2) of the Rates Rebate Amendment Act 1978 (1978 No 35).

Section 7(5): replaced, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

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 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 set 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]

Section 8(1): amended, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 8(1): amended, on 12 December 1989, by section 4(1)(f) of the Rating Powers Amendment Act (No 2) 1989 (1989 No 135).

Section 8(1)(a): replaced, on 1 April 1977, by section 2 of the Rates Rebate Amendment Act 1976 (1976 No 32).

Section 8(1)(a): amended, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 8(1)(a)(ii): amended, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 8(1)(a) proviso: amended, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 8(1)(b): replaced, on 1 April 1977, by section 2 of the Rates Rebate Amendment Act 1976 (1976 No 32).

Section 8(1)(b): amended, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 8(1)(c): repealed, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 8(1)(d): inserted, on 1 April 1977, by section 2 of the Rates Rebate Amendment Act 1976 (1976 No 32).

Section 8(1)(d): amended, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 8(2): repealed, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

9 Refund to territorial authorities of rebates granted

(1)

Where any ratepayer has been granted a rebate of rates pursuant to section 5 (including any payment made to the ratepayer pursuant to paragraph (d) of subsection (1) of section 8) or a refund of rates under section 6 or section 7, 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).

Section 9(1): amended, on 1 April 1979, by section 5(2) of the Rates Rebate Amendment Act 1978 (1978 No 35).

Section 9(1): amended, on 1 April 1979, by section 6 of the Rates Rebate Amendment Act 1978 (1978 No 35).

10 Recovery of overpayments

(1)

Where—

(a)

any ratepayer has been granted a rebate of rates pursuant to section 5 (including any payment made to the ratepayer pursuant to paragraph (d) of subsection (1) of section 8) or a refund of rates under section 6 or section 7; 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) does not apply—

(a)

a rates rebate or refund has been granted under section 5 or section 6; 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.

Section 10(1): amended, on 1 April 1979, by section 5(2) of the Rates Rebate Amendment Act 1978 (1978 No 35).

Section 10(1)(a): amended, on 1 April 1979, by section 5(2) of the Rates Rebate Amendment Act 1978 (1978 No 35).

Section 10(1)(a): amended, on 1 April 1979, by section 7 of the Rates Rebate Amendment Act 1978 (1978 No 35).

Section 10(1)(b): amended, on 1 April 1979, by section 5(2) of the Rates Rebate Amendment Act 1978 (1978 No 35).

Section 10(2): amended, on 1 April 1979, by section 5(2) of the Rates Rebate Amendment Act 1978 (1978 No 35).

Section 10(2)(a): amended, on 1 April 1979, by section 5(2) of the Rates Rebate Amendment Act 1978 (1978 No 35).

Section 10(2)(b): amended, on 1 April 1979, by section 5(2) of the Rates Rebate Amendment Act 1978 (1978 No 35).

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

(1)

Subject to subsection (2), 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) 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 chief executive 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: inserted, on 13 December 1979, by section 2 of the Rates Rebate Amendment Act 1979 (1979 No 106).

Section 11A: amended, on 1 July 2003, pursuant to section 262 of the Local Government Act 2002 (2002 No 84).

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.

Section 12: replaced, on 1 April 1987, by section 25(1) of the Official Information Amendment Act 1987 (1987 No 8).

Section 12: amended, on 1 July 1989, pursuant to section 87 of the Public Finance Act 1989 (1989 No 44).

13 Declarations

(1)

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

(a)

a person authorised to receive statutory declarations in accordance with section 9 of the Oaths and Declarations Act 1957:

(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) 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) 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: replaced, on 1 April 1977, by section 3(1) of the Rates Rebate Amendment Act 1976 (1976 No 32).

Section 13(1)(c): repealed, on 1 July 1994, by section 5(1) of the Rates Rebate Amendment Act 1994 (1994 No 58).

Section 13(2): amended, on 1 July 1994, by section 5(2)(a) of the Rates Rebate Amendment Act 1994 (1994 No 58).

Section 13(2): amended, on 1 July 1994, by section 5(2)(b) of the Rates Rebate Amendment Act 1994 (1994 No 58).

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, 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 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)

Despite anything to the contrary in section 25 of the Criminal Procedure Act 2011, the limitation period in respect of an offence against this Act ends on the date that is 12 months after the date on which the facts alleged in the charging document are brought to the knowledge of any officer of the Department of Internal Affairs concerned in the administration of this Act.

Section 14(1): amended, on 1 April 1977, by section 4(1)(a) of the Rates Rebate Amendment Act 1976 (1976 No 32).

Section 14(1)(a): amended, on 1 April 1977, by section 4(1)(b) of the Rates Rebate Amendment Act 1976 (1976 No 32).

Section 14(2): replaced, on 1 April 1977, by section 4(2) of the Rates Rebate Amendment Act 1976 (1976 No 32).

Section 14(2): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

Section 14(2): amended, on 1 April 1980, pursuant to section 18(2) of the District Courts Amendment Act 1979 (1979 No 125).

Section 14(3): replaced, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

Reprints notes
1 General

This is a reprint of the Rates Rebate Act 1973 that incorporates all the amendments to that Act as at the date of the last amendment to it.

2 Legal status

Reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by any amendments to that enactment. Section 18 of the Legislation Act 2012 provides that this reprint, published in electronic form, has the status of an official version under section 17 of that Act. A printed version of the reprint produced directly from this official electronic version also has official status.

3 Editorial and format changes

Editorial and format changes to reprints are made using the powers under sections 24 to 26 of the Legislation Act 2012. See also http://www.pco.parliament.govt.nz/editorial-conventions/.

4 Amendments incorporated in this reprint

Rates Rebate (Specified Amounts) Order 2016 (LI 2016/147)

Rates Rebate (Specified Amounts) Order 2015 (LI 2015/99)

Veterans’ Support Act 2014 (2014 No 56): section 278

Social Security (Benefit Categories and Work Focus) Amendment Act 2013 (2013 No 13): sections 86, 97

Criminal Procedure Act 2011 (2011 No 81): section 413

Rates Rebate Amendment Act 2010 (2010 No 81)

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

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

Rates Rebate Amendment Act 2006 (2006 No 29)

Rates Rebate Order 2006 (SR 2006/60)

Relationships (Statutory References) Act 2005 (2005 No 3): section 5

Income Tax Act 2004 (2004 No 35): section YA 2

War Pensions Amendment Act 2003 (2003 No 18): section 12(1)

Local Government Act 2002 (2002 No 84): section 262

Local Government (Rating) Act 2002 (2002 No 6): section 137(1)

Employment Services and Income Support (Integrated Administration) Act 1998 (1998 No 96): section 11

Social Security Amendment Act 1998 (1998 No 19): section 57

Taxation (Core Provisions) Act 1996 (1996 No 67): section 484

Rates Rebate Amendment Act 1994 (1994 No 58)

Local Government Reform (Transitional Provisions) Act 1990 (1990 No 27): section 40(2)

Public Finance Act 1989 (1989 No 44): section 87

Rating Powers Act 1988 (1988 No 97): section 208(1)

Official Information Amendment Act 1987 (1987 No 8): section 25(1)

Rates Rebate Order 1982 (SR 1982/100)

District Courts Amendment Act 1979 (1979 No 125): section 18(2)

Rates Rebate Amendment Act 1979 (1979 No 106)

Rates Rebate Amendment Act 1978 (1978 No 35)

Rates Rebate Amendment Act 1976 (1976 No 32)

Rates Rebate Amendment Act 1974 (1974 No 29)