Fire and Emergency Services Levy Act 2017

The Chief Commissioner may waive or reduce the levy payable by any person in accordance with the hardship guidelines.

If the Chief Commissioner decides to waive or reduce the levy payable by a person, the Chief Commissioner must give notice of that decision to the local council responsible for recovering the levy.

The local council is required to give effect to that decision by—

waiving or reducing the levy payable, as the case requires, and

writing off the amount that is waived or the amount of the reduction.

A local council may not take proceedings to recover an amount written off under this section.

If a levy that is waived or reduced is subject to a levy recovery arrangement, subsections (3) and (4) apply to the Chief Commissioner in the same way as they apply to the local council.

This section does not limit the power of a local council to waive or reduce the levy payable by a person under the provisions of the Local Government Act 1993 that apply to the levy under Part 8.