New South Wales Consolidated Regulations

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Rates and charges notices

127 Rates and charges notices

(1) A rates and charges notice must contain the following information:
(a) the land to which it relates,
(b) the land value of the land to which it relates and the base date of the general valuation from which the land value is derived,
(c) particulars of each rate or charge levied on the land by the notice,
(d) if the rate consists of a base amount to which an ad valorem amount is added, particulars of the base amount,
(e) the date the notice is taken to have effect,
(f) particulars of any outstanding arrears of rates and charges levied on the land and of any interest payable on those amounts,
(g) the total amount due and the dates for payment of the rates or charges concerned,
(h) the amounts payable for, and the due dates for payment of, instalments of rates or charges,
(i) particulars of any waiver of an amount of special rate in consideration of payment of a lump sum,
(j) a statement that concessions are available to eligible pensioners for any quarter in which they are eligible pensioners,
(k) particulars of any concession extended in respect of payment of the rates,
(l) particulars of any discount for prompt payment in full of a rate or charge,
(m) particulars of any postponement of rates or postponed rates,
(n) particulars of any option to pay a lump sum towards the capital cost of any works, services or facilities instead of a special rate in the notice,
(o) a statement that if payment is not made on or before the due date or dates interest accrues on the overdue amount,
(p) a statement as to how to make inquiries about the notice,
(q) the text, or a summary, of the following provisions of the Act (if applicable):
(i) section 524 (Notice of change of category),
(ii) section 525 (Application for change of category),
(iii) section 526 (Appeal against declaration of category),
(iv) section 555 (What land is exempt from all rates?),
(v) section 556 (What land is exempt from all rates, other than water supply special rates and sewerage special rates?),
(vi) section 557 (What land is exempt from water supply special rates and sewerage special rates?),
(vii) section 562 (Payment of rates and annual charges),
(viii) section 563 (Discount for prompt payment in full),
(ix) section 564 (Agreement as to periodical payment of rates and charges),
(x) section 566 (Accrual of interest on overdue rates and charges),
(xi) section 567 (Writing off of accrued interest),
(xii) section 574 (Appeal on question of whether land is rateable or subject to a charge).
(2) If the notice includes particulars of a fire and emergency services levy that is payable, the notice may show the total amount payable for instalments for rates or charges and the fire and emergency services levy (instead of showing separately the instalments payable for rates or charges and the instalments payable for the levy).
(3) In this clause:

"fire and emergency services levy" means the levy under the Fire and Emergency Services Levy Act 2017 .

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