Hi Glynes
It is probably worth checking this case law under the heading refunds or getting some independent advice on its implications specific to your individual circumstances.
Mangoola Coal Operations Pty Ltd v Muswellbrook Shire Council 2023 NSWSC 262 Appeal
Essentially the case law and the Recovery of Imposts Act 1963 mean that any rate or charge made under the Local Government Act 1993 that have been paid more than twelve months preceding the request for a refund is not refundable.
I think it is important for councils to consider the reasons for not refunding and to consider any mitigating circumstances of reasonableness. Particular attention should be applied to identifying if any council made errors have resulted in the wrong charges/rates being levied, otherwise case law sets the precedent.
Hope this is helpful.
Regards,
Andrew
