(1) This clause does not apply to amounts owed to a council for rates or other charges for which the Act, or any other regulation in force under the Act, makes specific provision for writing off those amounts in specified circumstances.
(2) A council must from time to time, by resolution, fix an amount above which debts to the council may be written off only by resolution of the council.
(3) A debt of or below that amount can be written off either by resolution of the council or by order in writing of the council's general manager. In the absence of a resolution under subclause (2), the council's debts can be written off only by resolution of the council.
(4) A resolution or order writing off a debt to a council must:(a) specify the name of the person whose debt is being written off, and(b) identify the account concerned, and(c) specify the amount of the debt,or must refer to a record kept by the council in which those particulars are recorded.
(5) A debt can be written off under this clause only:(a) if the debt is not lawfully recoverable, or(b) as a result of a decision of a court, or(c) if the council or the general manager believes on reasonable grounds that an attempt to recover the debt would not be cost effective.
(6) The fact that a debt is written off under this clause does not prevent the council concerned from taking legal proceedings to recover the debt.