South Australian Current Acts South Australian Current Acts181—Payment of rates—general principles
(1) Subject to this
section, rates declared or payable in respect of a particular financial year
will fall due in 4 equal or approximately equal instalments payable in the
months of September, December, March and June of the financial year for which
the rates are declared.
(2) The day on which
each instalment falls due will be determined by the council.
(3) If a council
declares a general rate for a particular financial year after 15 August
in that financial year, the council may adjust the months in which instalments
would otherwise be payable under subsection (1) (taking into account what
is reasonable in the circumstances).
(4) Despite a
preceding subsection—
(a) a
person may elect to pay any instalment of rates in advance; and
(b) a
council and a principal ratepayer may agree that rates will be payable in such
instalments falling due on such days as may be specified in the agreement (and
that ratepayer's rates will then be payable accordingly).
(5) A council must, in
relation to each instalment of rates, send a rates notice to the principal
ratepayer shown in the assessment record in respect of the land setting
out—
(a) the
amount of the instalment; and
(b) the
date on which it falls due or, in a case where payment is to be postponed
under another provision of this Act, the information prescribed by the
regulations.
(6) For the purposes
of subsection (5), the notice is to be sent—
(a) by
post or similar form of delivery, to the address shown in the assessment
record; or
(b) by
agreement between the council and the principal ratepayer, by electronic
communication, to an electronic address nominated by the principal ratepayer.
(7) A notice under
subsection (5) must be sent at least 30 days but not more than
60 days before an instalment falls due.
(7a) A council may, as
part of an agreement under subsection (4)(b), vary the period for the
provision of a notice under subsection (7).
(8) If an instalment
of rates is not paid on or before the date on which it falls due—
(a) the
instalment will be regarded as being in arrears; and
(b) a
fine of 2 per cent of the amount of the instalment is payable; and
(c) on
the expiration of each full month from that date, interest at the
prescribed percentage of the amount in arrears (including the amount of any
previous unpaid fine and including interest from any previous month) accrues.
(8a)
Subsection (8) does not apply with respect to the postponement of the
payment of rates under another section of this Act (while the postponement is
occurring in accordance with the relevant section).
(9) A council may
remit any amount payable under subsection (8) in whole or in part.
(10) An amount payable
under subsection (8) in respect of outstanding rates is recoverable as a
part of those rates.
(11) A council may
grant discounts or other incentives in order to encourage—
(a) the
payment of instalments of rates in advance; or
(b)
prompt payment of rates.
(12) Except as
provided by subsection (8)—
(a) a
council may not impose a surcharge or administrative levy with respect to the
payment of rates by instalments under subsection (1); but
(b) a
council may impose a surcharge or administrative levy not exceeding 1 per cent
of the rates payable in a particular financial year with respect to the
payment of rates by instalments under subsection (4)(b).
(13) A council may, in
relation to the payment of separate rates or service rates, by written notice
incorporated in a notice for the payment of those rates sent to the principal
ratepayer shown in the assessment record in respect of the land at the address
shown in the assessment record at least 30 days before an amount is payable in
respect of the rates for a particular financial year, impose a requirement
that differs from the requirements of this section.
(15) Despite a
preceding subsection, a council may decide that rates of a particular kind
will be payable in more than four instalments in a particular financial year
and, in such a case—
(a) the
instalments must be payable on a regular basis (or essentially a regular
basis) over the whole of the financial year, or the remainder of the financial
year (depending on when the rates are declared); and
(b) the
council must give at least 30 days notice before an instalment falls due.
(17) In this
section—
"the prescribed percentage" is to be calculated as follows:
where—
"P" is the prescribed percentage
"CADR" is the cash advance debenture rate for that financial year.