Local Government Act 1993

A rates notice that imposes on a ratepayer a liability to pay an amount in respect of a previous rate is, if a substituted rate is made for the purposes of replacing the previous rate, taken to be, and to always have been, validly issued, whether or not the previous rate was validly made.

Subsection (1) does not apply to a rates notice that is invalid for reasons other than because the making of a rate to which the notice relates was invalid.