Local Government Act 1993

A council is to refund any revenue raised by the payment of a separate rate or separate charge to affected ratepayers if– the council resolves not to carry into effect the purpose for which the separate rate or separate charge was imposed; or there is an excess of funds over the amount required for that purpose.

Any refund is to be paid to the affected ratepayers proportionally according to the amounts paid by each of them.

Instead of refunding an amount to a ratepayer, a council may credit that amount against any other rate or charge payable by the ratepayer.