Hi Lee,
Probably doesn’t really answer your question but I think Sec 712 provides advice towards an answer.
The LGA does not provide any opportunity for someone not to pay rates except if the property is non rateable & even that cannot be argued as a defence if Council commences action to recover outstanding R&C’s.
The customer can raise an argument if they so desire but it is then a matter for the court as to whether they accept it or not.
Interestingly, Sec 36 VLA allows Council to recover outstanding amounts even though an objection has been lodged & not determined.
JT