Noosa Council 2019-20 Budget Document

Revenue Statement - 2019/20

2.3.3   Allowance of Early Payment Discount for Late Payments
There are occasions when payment by the due date is not achieved through circumstances beyond
the control of the ratepayer and the Section 130(10) of the Local Government Regulation 2012
provides Council with a discretionary power to allow discount in such circumstances.

2.3.3.1 Payments Made after the Due Date
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 associated persons (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
Discount will be allowed following the 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 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 Natural Resources, Mines and
    Energy which resulted in the rates notice being incorrectly addressed by Council.
Discount may also 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.
Discount will not be allowed if the circumstances above are:
   as a result of 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
   as a result of 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
   as a result of 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 to correctly 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) then
discount will be allowed in the following manner:


                                                                                                   Page 5