Local Government Act 1993

If rates are paid by a person who is a lessee or licensee, or recovered from a person who is not the ratepayer liable to pay those rates, that person may – recover the amount so paid as a debt from the ratepayer who is liable to pay; or set off the amount so paid against a liability to a person under a lease or licence.

A person against whom an amount is set off under subsection (1)(b) may set off the amount against another person from whom the interest in the land is derived.