17 November 2014
Official Information Request No. 9000132304
(Please quote this in any correspondence)
Ms Grace Haden
By email: [FYI request #2125 email]
Dear Ms Haden
Local Government Official Information and Meetings Act 1987
Re: Rating Act compliance
I refer to your email, which we received on 23 October 2014, requesting information about
Rating Act compliance.
You have asked that the Council respond to the following:
1.
Please advise where on the rates assessment notice is the penalty regime set
out.
2.
Please provide copies of the resolutions which authorize the addition of
penalties to rates for each year 2006 until 2014 (being for Auckland City
Council in the years prior to 2010).
3.
For each of the above resolutions, please advise when it was made, who by
and where a publicly viewable copy could be located.
4.
It would appear that penalties are also applied to the GST portion of the rates.
Please provide a copy of the authority by which penalties can be charged on
GST.
5.
How many rate payers incurred penalties after the 29 August 2014 instalment
date.
In answer to point 1, I note that all information required to be provided to ratepayers under
the Local Government (Rating) Act 2002 (
LGRA) is sent in a package of materials to each
individual ratepayer.
From the 2009/2010 year onwards, within that package under the heading “Pay on time to
avoid penalties”, it states “
it pays to pay your rates on time, as you will be charged a 10 per
cent penalty on any part of your current instalment that is overdue. You will also be charged
a 10 per cent penalty on any part of your rates (and penalties from previous years) that have
not been paid by 5 July, and again by 5 January, of the current financial year. Any payments
that you make towards your rates will be credited towards the oldest amount due first.”
On the front of the invoice page, the precise amount of penalties which will be incurred after
a certain date is set out.
In relation to points 2 and 3 and resolutions since 1 November 2010, this request is refused
under section 17(d) of the Local Government Official Information and Meetings Act 1987 on
Private Bag 92300, Auckland 1142 |
aucklandcouncil.govt.nz |
Ph 09 301 0101
the grounds that all resolutions of the Auckland Council’s Governing Body are publicly
available on the Council’s Website. The minutes of meetings containing the relevant
resolutions of the Auckland City Council for the years 2006 to 2010 are provided as
attachments to this letter.
As regards point 4, the authority by which penalties can be charged on GST in relation to
rates is through the following:
• The Council by resolution sets its rates at a level which takes into account the GST
which it will need to pay to the Inland Revenue Department.
• The amount referred to on rates assessments/invoices as “Total Rates for year (GST
inclusive)” is all “rates” for the purposes of the Rating Act and those “rates” take into
account the GST that the Council will have to pay to the IRD.
• Section 57 of the Local Government (Rating) Act 2002 provides that penalties may
be added to “rates that are not paid by the due date”.
In answer to point 5, 56,484 properties had the first instalment penalty applied.
Should you believe Auckland Council has not responded appropriately to your request, you
have the right by way of complaint, under section 27(3) of the LGOIMA, to apply to the
Ombudsmen to seek an investigation and review of the decision.
If you have any further queries please contact me on 09 301 0101, quoting Official
Information Request No. 9000132304.
Yours sincerely
James Stephens
Information Advisor
AKLC Electoral Office/Public Info Unit
9000132304
Private Bag 92300, Auckland 1142 |
aucklandcouncil.govt.nz |
Ph 09 301 0101