Hi Tiarne
If you look at Section 596 which states, the following:
A rateable person for land for which an application has been made under this Division but not determined, or for which a determination or redetermination of the attributable part of the land value is in force, must inform the council (within 1 month) if land used or occupied solely as a site for a single dwelling-house, or as rural land, ceases to be so used or occupied.
Whilst it relates to change of circumstance it is the 1st sentence which needs to be looked at which shows that if there is a change of ownership then the new owner has not made the application for postponed rates and the postponed should be transferred back to the main account.
The new owner who has become the rateable person due to transfer of ownership should make a new application for postponed rates as per section 585 remembering that the new owner will only be eligible for the current year and or the following rating year.
Robert
