Local Government Act 2019

(1) This section applies if an entry on the assessment record is corrected and the correction takes effect from a retrospective date.

(2) The person to whom the entry relates, as a result of the correction:

(a) if the difference in rates amounts to an entitlement – is entitled to the difference in rates; and

(3) The person is entitled to interest on the difference only if the person commenced proceedings to review an original decision of the council (whether the review was by the council or by NTCAT) to change an entry in the assessment record and the proceedings resulted in the revocation or amendment of the decision of the council.

(4) If a person is entitled to interest on the difference, the interest:

(i) if the original decision being reviewed was a decision of the council under section 232 – from the date the council changed the entry; or

(ii) if the original decision being reviewed was a decision of the council under section 233 – from the date the person made the application under section 233; and

(c) is subject to the relevant interest rate (or rates if the relevant interest rate changes during the period when the interest accrues under paragraph (b)).

(5) A person's entitlement, and any interest on the entitlement, is immediately payable on the date the entry in the assessment record is corrected.

review includes the making of a decision by NTCAT because section 326 applies.