Local Government (Rating) Act 2002

46 Rates invoice


If a rates payment is due for a particular period, the local authority must deliver to the ratepayer a rates invoice for the rating unit for that period.


A rates invoice must clearly identify all of the following:


the name and address of the local authority:


the name and address of the ratepayer:


the legal description and location of the rating unit:


the total amount of rates payable for the financial year for the rating unit:


the amount of rates that have been paid to date for the financial year:


the amount payable on the current rates invoice:


the date on which the payment is due on the current rates invoice:


where the rates may be paid:


if the local authority has a penalty regime,—


a warning that, if the rates are not paid on time, a penalty may be added; and


if a penalty has been added in the current financial year, the amount of the penalty on any unpaid rates for the rating unit:


the amount of any unpaid rates owing from a previous financial year for the rating unit.


A rates invoice may include any other information that the local authority thinks fit.


A local authority may deliver a separate rates invoice for any targeted rate in accordance with subsection (1).


A rates invoice delivered under subsection (4) must—


set out the matters required by subsection (2); and


specify the rate covered by the invoice; and


if the invoice covers a rate set under section 43(1)(c), the invoice must specify the basis of that assessment and the period for which the assessment applies.