Working at a council in the rates team, staff have a huge amount of legislation, strategy and compliance information they are constantly juggling in order to deliver the most effective service. Often, it is only after a few years of working in rates that the whole puzzle comes together. One of those puzzle pieces is the processing and management of pensioner concessions. In some states, this is relatively straight forward (and you are lucky if you are working in these states!), and in some states it is incredibly complex. If this is a headache for you in one of the eastern states, spare a thought for the rates officers in Western Australia:
- Unlike the rest of Australia, WA pension concessions are calculated on a per-day basis, meaning that if Mr Jones comes into council on the 1st of October to get a pension rebate, and then for whatever reason on the 1st of February their eligibility is revoked they are only eligible for the 4x months of pension rebate, not the full rebate (unlike in most other states).
- Also unlike other regions, WA has the concept of a "dependant spouse rebate", where the spouse of a pensioner could potentially be entitled to a pension rebate if their partner is essentially their main source of income.
- It doesn't end there. Rebates are not 'applied' until the rates are paid in full, less the rebate itself. So if the rates are $1000 and they are entitled to a $200 rebate, then the rebate cannot be obtained until the remaining $800 is paid in full.
Complexities like this abound, and there is a huge variety of legislative approaches across Australia. This one rather small aspect - pensioner concessions - gives insight into the broader field of rates.
To all you rates officers, and especially at this time of year, thanks for your efforts, your professionalism, and most of all your passion.