Finance (Local Property Tax) Act 2012 section 100

Minister treated as if net scheme payments paid to a liable person

Section 100 confirms that once local property tax has been deducted from a person's social welfare payments, the Minister is treated as having paid that amount to the person.

• When local property tax is deducted from net scheme payments, the Minister is legally discharged of the amount deducted.
• The deducted amount is treated as if it had actually been paid to the liable person.
• This protects the Minister from any claim that the full payment was not made to the recipient.
• The provision applies only to deductions made in accordance with the rules set out in this chapter of the Act.