Hi John,
As far as I can see it’s pretty much all interest that I have written off. Very occasionally I have had a small amount of Rates left over on a split and transfer, but as I have no authorised delegation, I have the GM sign off on all write offs. This has me happy i’m compliant with 4(d) of the Local Government Regulation 2005 – Reg 131.
Having said this and looking deeper into the legislation, the pensioner concession and postponed rates should be considered a write off so maybe delegation should be sought to at least allow for the pensioner write off. I’m sure my GM wouldn’t want me to bother him every time I process a pensioner concession!
Tim
