Page 4778 - Week 15 - Thursday, 16 December 1993

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(4) The Commissioner can compel any debtor of a person liable to pay general rates or land tax to make payment direct to the Commissioner. The statutory garnishee provisions are usually applied to rentals, however the provisions can be applied to any situation where the ratepayer or taxpayer is owed monies.

(5) The current level of arrears in respect of 1992-93

general rates and land tax is (a) $34,989 and $63,820

respectively for commercial lessees and (b) $340,572 and

$54,342 respectively for residential lessees.

(6) Various forms of recovery action are currently being undertaken on all general rates and land tax accounts that have arrears for 1992-93. The section 22AAA provisions of the Act are applied where other forms of recovery action have been unsuccessful and it can be established that the ratepayer or taxpayer is owed monies by a third party

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