Heritage Act 2017

The Heritage Council, with the consent of the Minister, may provide special assistance to the owner of a registered place for the purpose of conserving that place.

If the Heritage Council decides to provide special assistance under subsection (1), it may do any of the following—

by resolution remit or defer the payment of the whole or any part of the tax payable by the owner under the Land Tax Act 2005 or the Commercial and Industrial Property Tax Reform Act 2024 that is attributable to the registered place or the land on which the registered place is situated;

by resolution remit or defer the payment of the whole or any part of any relevant rates payable in respect of the registered place or the land on which a registered place is situated.

The Heritage Council must not make a resolution—

under subsection (2)(a) without the consent of the Treasurer; or

under subsection (2)(b) without the consent of the relevant rating authority or the Minister administering the Act under which the authority is constituted.

If the Heritage Council by resolution remits or defers the payment of any rates or taxes under this section, the rates or taxes are remitted or deferred for the period that the Minister on the recommendation of the Heritage Council and with the approval of the Treasurer or the relevant Minister (as the case requires) may specify.

The Heritage Council may by resolution revoke or vary a resolution made under subsection (2) in the same manner as that resolution was made.

The Commissioner for State Revenue and any rating authority concerned must comply with any resolution made by the Heritage Council under this section.