South Australian Current Acts South Australian Current Acts (1) Subject to
subsection (2), the owner of land is the principal ratepayer in respect
of the land.
(a) the
name of an occupier is entered in the assessment record as the principal
ratepayer in respect of land; or
(b) the
land is held from the council under a lease or licence,
the occupier of the land (rather than the owner) will be regarded as the
principal ratepayer.
(3) Subject to
subsection (9), rates may be recovered as a debt from—
(a) the
principal ratepayer; or
(b) any
other person (not being a principal ratepayer) who is an owner or occupier of
the land; or
(c) any
other person who was at the time of the declaration of the rates an owner or
occupier of the land.
(4) The council may,
by written notice to a lessee or licensee of land in respect of which rates
have fallen due, require him or her to pay to the council rent or other
consideration payable under the lease or licence in satisfaction of the
liability for rates.
(5) If the council
gives a notice under subsection (4), an additional charge of 5 per cent
of the amount in arrears is payable and recoverable as part of those rates.
(6) A council may
remit the charge payable under subsection (5) in whole or in part.
(7) If—
(a) the
council gives a notice to a lessee or licensee under subsection (4); and
(b) the
council, by written notice to the owner of the land, informs the owner of the
imposition of the requirement under subsection (4); and
(c) the
lessee or licensee, contrary to the terms of the notice under
subsection (4), makes a payment to the owner instead of to the council,
the owner, must within one clear business day after receipt of the payment,
pay the amount received to the council in satisfaction of the liability for
rates.
Maximum penalty: $750.
(8) If rates are paid
by, or recovered from, a person who is not the principal ratepayer, that
person may, subject to an agreement to the contrary—
(a)
recover the amount as a debt from the principal ratepayer; or
(b) if
the person is a lessee or licensee—set off the amount paid to the
council against a liability under the lease or licence (and a lessor or tenant
against whom such an amount is set off may in turn set off the amount against
a prior lessor or tenant from whom his or her interest in or in relation to
the land is derived).
(9) If an occupier of
land derives his or her right of occupancy from a residential tenancy
agreement under the Residential Tenancies Act 1995 , no amount by way of
rates may be recovered from the occupier unless that amount has fallen due by
virtue of a requirement imposed under subsection (4).