South Australia
Rates and Land Tax Remission Act 1986
An Act to provide for the partial remission of rates and land tax payable by certain persons; and for other purposes.

Contents
1	Short title
3	Interpretation
4	Remission of rates
5	Delegation
6	Payment of amount of rates remitted in certain cases
7	No interest etc payable in respect of remissions
8	Offences
Schedule 1
Schedule 4
Legislative history

The Parliament of South Australia enacts as follows:
1—Short title
This Act may be cited as the Rates and Land Tax Remission Act 1986.
3—Interpretation
In this Act, unless the contrary intention appears—
council means a council constituted under the Local Government Act 1934;
rates means rates payable under the Acts set out in Schedule 1 and includes—
	(a)	any fees or charges payable under the Local Government Act 1934, for the removal of sewerage; and
	(b)	contributions payable to the Lyrup Village Association under Part 8 of the Crown Lands Act 1929; and
	(ba)	charges payable to an irrigation authority under Part 7 of the Irrigation Act 1994; and
	(c)	land tax payable under the Land Tax Act 1936;
rating authority means the authority to whom rates are payable under the Acts set out in Schedule 4.
4—Remission of rates
	(1)	The Governor may, by regulation—
	(a)	prescribe the criteria on which ratepayers are entitled to remission of rates under this Act; and
	(b)	fix the amount of, or prescribe the method of determining the amount of, the remission to which a ratepayer is entitled in relation to rates of a kind specified in the regulations.
	(2)	A regulation may—
	(a)	leave a matter to be determined according to the discretion of the Minister for the purposes of the regulations; and
	(b)	be brought into operation on a date specified in the regulations that is earlier than the date of its publication in the Gazette.
	(3)	A ratepayer who, in the opinion of the Minister, complies with the prescribed criteria is entitled to a remission of the amount fixed or determined in accordance with the method prescribed, by the regulations in relation to rates of the kind payable by the ratepayer.
5—Delegation
	(1)	The Minister may delegate any of the Minister's functions or powers under this Act.
	(2)	A delegation under this section—
	(a)	may be absolute or conditional; and
	(b)	does not prevent the Minister from acting personally in any matter; and
	(c)	is revocable at will.
6—Payment of amount of rates remitted in certain cases
	(1)	The amount of rates payable under the Acts set out in Schedule 4 but remitted under this Act shall, on application by the appropriate rating authority, be paid by the Treasurer to the authority.
	(2)	The Treasurer may issue and apply money from the Consolidated Account for the purpose of making payments required by subsection (1).
7—No interest etc payable in respect of remissions
No interest, fine or other penalty is payable in respect of rates remitted by this Act.
8—Offences
	(1)	A person who makes a false or misleading statement or gives false or misleading information to the Minister in relation to an application for the remission of rates under this Act is guilty of an offence.
Penalty: $2 500 or imprisonment for 3 months.
	(2)	A person who has received remission of rates under this Act but who ceases to satisfy any one of the criteria on which the remission was based shall inform the Minister in writing of that fact.
Penalty: $1 000.
	(3)	The offences constituted by this section are summary offences.

Schedule 1	
Local Government Act 1934
Renmark Irrigation Trust Act 1936
Sewerage Act 1929
Waterworks Act 1932

Schedule 4	
Crown Lands Act 1929 (Part 8)
Irrigation Act 1994
Local Government Act 1934
Renmark Irrigation Trust Act 1936

Legislative history
Notes
	•	Amendments of this version that are uncommenced are not incorporated into the text.
	•	Please note—References in the legislation to other legislation or instruments or to titles of bodies or offices are not automatically updated as part of the program for the revision and publication of legislation and therefore may be obsolete.
	•	Earlier versions of this Act (historical versions) are listed at the end of the legislative history.
	•	For further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.
Legislation repealed by principal Act
The Rates and Land Tax Remission Act 1986 repealed the following:
Rates and Taxes Remission Act 1974
Legislation amended by principal Act
The Rates and Land Tax Remission Act 1986 amended the following:
Irrigation Act 1930
Land Tax Act 1936
Local Government Act 1934
Sewerage Act 1929
Waterworks Act 1932
Principal Act and amendments
New entries appear in bold.
Year	No	Title	Assent	Commencement	
1986	78	Rates and Land Tax Remission Act 1986	4.12.1986	1.4.1987 (Gazette 26.3.1987 p702)	
1988	33	Local Government Act Amendment Act 1988	21.4.1988	s 54—1.1.1989 (Gazette 22.12.1988 p2094)	
1990	7	Rates and Land Tax Remission Act Amendment Act 1990	5.4.1990	1.1.1990: s 2	
1994	39	Irrigation Act 1994 as amended by 87/1996	2.6.1994	Sch 3—1.7.1994 (Gazette 30.6.1994 p1842)	
1996	87	Irrigation (Conversion to Private Irrigation District) Amendment Act 1996	12.12.1996	s 11—15.12.1996 (Gazette 12.12.1996 p1850)	
2005	60	Local Government (Financial Management and Rating) Amendment Act 2005	1.12.2005	Sch 1 (cll 3—5)—uncommenced	
Provisions amended
New entries appear in bold.
Entries that relate to provisions that have been deleted appear in italics.
Provision	How varied	Commencement	
Long title	amended under Legislation Revision and Publication Act 2002		
s 2	omitted under Legislation Revision and Publication Act 2002		
s 3			
s 3(1)			
rates	amended by 33/1988 s 54(a)	1.1.1989	
	amended by 39/1994 Sch 3 as inserted by 87/1996 s 11	1.7.1994	
the prescribed sum	deleted by 7/1990 s 3	1.1.1990	
s 4	amended by 33/1988 s 54(b)	1.1.1989	
	substituted by 7/1990 s 4	1.1.1990	
Sch 1	substituted by 39/1994 Sch 3 as inserted by 87/1996 s 11	1.7.1994	
Sch 2	amended by 33/1988 s 54(c)	1.1.1989	
	deleted by 7/1990 s 5	1.1.1990	
Sch 3	amended by 33/1988 s 54(d)	1.1.1989	
	deleted by 7/1990 s 5	1.1.1990	
Sch 4	substituted by 39/1994 Sch 3 as inserted by 87/1996 s 11	1.7.1994	
Sch 5	omitted under Legislation Revision and Publication Act 2002		
Historical versions
Reprint No 1—15.11.1991