Local Government Act 1993

The general manager is to send to each ratepayer a notice relating to all rates stating the following:the land in respect of which the rates are payable; the rates payable by that ratepayer; the basis on which the rates payable are calculated; any factor by which the rates are varied; the period for which the rates are payable; the date by which the rates are due to be paid; the place or places where the rates may be paid; the date on which the notice is issued; whether the rates may be paid in one sum or by instalments; the date or dates on which instalments are to be paid; any rebate payable for early payment; if interest is payable on unpaid rates, the rate at which it is payable; if a penalty is payable if rates are not paid by the due date, the percentage rate applicable to such a penalty; if a minimum amount is payable, that minimum amount.

The general manager may include the information required under subsection (1)(c) and (d) in a document attached to the rates notice if – the general manager determines that it is impracticable to include it in the rates notice; and the rates notice states that fact.