Hi Janette
It appears you are looking at S718(1) i.e. the expenses of the council incurred in connection with the sale.
I have only ever applied external service provider costs, but these need to be justifiable/defendable – Council should have appropriate procurement policies/practices to ensure you get “value for money”.
Sale for unpaid rates is an extremely time consuming and resource hungry exercise – you may be able to claim internally incurred costs but you would need to keep excellent records and again be able to justify/defend these. I recall during the FESL exercise (that was so much fun) we kept time/attendance records on FESL work and costed it to a project so we could track the cost of that debacle.
Its probably easier to outsource what you can, as you can easily justify those costs through the procurement process (best value for money).
Best regards
Darryl