Charges for periods preceding, or for improvements made or services provided subsequent to, registration
42 Charges for periods preceding, or for improvements made or services provided subsequent to, registration
If an administrative authority other than the Water Corporation makes a prescribed charge in respect of any land for a year or part of a year preceding the date of issue of the notice requiring payment of that prescribed charge, a person, subject to subsection (2), may be allowed a rebate on that prescribed charge, if at the commencement of the rating year in which the charged period occurred that person was —
liable to pay that charge; and
an eligible person; and
entitled to apply for the registration of an entitlement as regards that land,
and was so registered subsequently.
If —
the Water Corporation makes a prescribed charge in respect of a period (the relevant period), some of which precedes the date of issue of the notice requiring payment of the prescribed charge; and
the relevant period is longer than the standard charged period for a charge of that kind; and
an entitlement, of the person liable for the charge, as regards the land is registered after the date of issue of the notice and before the final payment day,
the person may, subject to subsection (2), be allowed a rebate on the prescribed charge, for any part of the relevant period during which the person was both liable to pay the charge and entitled to apply for the registration of an entitlement as regards the land.
A rebate may be allowed under subsection (1) or (2A) to any person where the rebated amount of the prescribed charge is paid to the administrative authority before the due date, being a date not earlier than 6 months after the date of the notice specified by the administrative authority in the notice requiring payment, but not otherwise.
If a rebate is allowed under this section, the administrative authority must, when necessary, refund, or give credit for, the amount of the rebate.
Where an entitlement as regards land was registered, and the land was used as a place of residence, at the commencement of a rating year and during that year —
a prescribed charge is made by way of the emergency services levy or rates relating to improvements subsequently effected to the land; or
a prescribed charge is made in respect of additional or other water supply, sewerage or drainage services subsequently provided,
this Act has effect in relation to those prescribed charges arising during a charged period that occurs in that rating year, notwithstanding that the registration previously effected did not relate to a charge of that kind, and the particulars of the registration shall be amended accordingly.
On or after 1 July 2001, where an entitlement as regards land is registered during a rating year and during that year —
a prescribed charge is made by way of the emergency services levy or rates relating to improvements effected to the land during the year; or
a prescribed charge is made in respect of additional or other water supply, sewerage or drainage services provided during the year,
this Act has effect in relation to those prescribed charges arising during a charged period that occurs in that rating year for the period of the rating year to which both the charges relate and the entitlement as regards the land is registered.
[Section 42 amended: No. 3 of 2001 s. 14; No. 42 of 2002 s. 35; No. 4 of 2013 s. 12.]
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