2021-06-30 SM - Item 3 - Attachment 1 - 2021-22 Budget Document

Revenue Statement - 2021/22


2.3.3.1 Payments Made after the Due Date
The discount will be allowed if the full payment of the overdue rates and charges is made within a
period specified by Council and the applicant provides proof satisfactory to Council of any of the
following:
   illness involving hospitalisation and/ or incapacitation of the ratepayer at or around the due date
    for payment;
   the death or major trauma (accident/ life threatening illness/ emergency operation) of the
    ratepayer and/ or family members (spouse/ children/ parents) at or around the due date for
    payment;
   the loss of records resulting from factors beyond the ratepayer’s control (Fire/ Flood etc.),
and Council is satisfied that the event was the cause of the ratepayer’s failure to make full payment
by the due date.

2.3.3.2 Late Payments Due to Delivery Difficulties
The discount will be allowed following non-receipt of the rates notice by the ratepayer, or the non-
receipt or late receipt of the rates payment by Council, where the reason for such non-receipt or late
receipt is separately substantiated by:
   a written statement from the ratepayer detailing non receipt of the rates notice, provided a
    discount has not been allowed on a previous late payment in similar circumstances in the last
    five (5) years; or
   other evidence that payment of the rates was made by the ratepayer at the time, but did not
    reach Council due to circumstances beyond the control of the ratepayer; or
   where an administrative error occurred at the Department of Resources, which resulted in the
    rates notice being incorrectly addressed by Council.
The discount also may be allowed if substantiated by evidence that the return of the rate notice to
Council although correctly addressed is through no fault or instigation of the ratepayer and beyond
the ratepayer’s reasonable control.
The discount will not be allowed if the circumstances above are result from:
   the failure of the ratepayer to ensure that Council was given correct notification of the postal
    address for service of notices prior to the issue of the rate notices; or
   the failure of the ratepayer to ensure that Council was given the correct notification of the email
    address for service of the notices prior to the issue of the rate notices where the option for
    delivery by electronic means has been selected; or
   a change of ownership, where Council received notification of the change of ownership after the
    issue of the rates notice.

2.3.3.3 Administrative Errors
An extended discount period will be allowed if Council has failed correctly to issue the rates notice
in sufficient time to permit the ratepayer to make payment before the expiration of the discount
period. The extended discount period will be equivalent to that period provided to other ratepayers
and will commence from the date Council specifies.

2.3.3.4 Payment Errors
Where there is an apparent accidental short payment of the rates resulting from a miscalculation of
the net amount due, arising from the payment of a number of rate notices at one time (i.e. addition
error) or the tendering of an incorrect amount for a single rate notice (i.e. transposition error), the
discount will be allowed in the following manner:
     Where the amount of the error is $50.00 or less:
      Full discount will be allowed and the underpaid amount will be treated as ‘Arrears of Rates’.

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