Postponement of rates payable by pensioners
136 Postponement of rates payable by pensioners
In this section —
pensioner means a person who holds a pensioner concession card;
pensioner concession card means a currently valid card, known by that name, issued on behalf of the Commonwealth to the holder or, where a card of another kind is prescribed for the purposes of this definition, that other card.
Subject to subsection (5), a person who is a pensioner may claim to be exempt from liability for the payment of a rates amount in respect of land of which the person is in actual occupation as owner.
On receipt of the claim the Commissioner must postpone the payment of the rates amount to which the claim relates until the person ceases to own the land or dies, whichever first occurs, or until the person ceases to be entitled to be exempt from liability for payment of rates amounts under this Division.
Where the payment of a rates amount is postponed under subsection (3), nothing in the Limitation Act 2005 prevents the Commissioner from recovering any rates amount which but for this subsection the Commissioner would have been prevented from so doing by that Act.
A person is not entitled to be exempt under this section from liability for payment of a rates amount in respect of any land if —
the land is occupied by that person and a person who is neither a pensioner nor a dependant of the first‑mentioned person; or
the land is partly owned by that person and partly owned by a person who is neither a pensioner nor a dependant of the first‑mentioned person.
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