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The standards behind revenue, rates and debt

Rating law and hardship guidelines, fair debt collection rules, enforcement and write-off delegations, objection windows, fines reform and the taxpayer charters, with where each shows up.

Standard	Source	Requirement	Where it shows up here
Local government rating law and rating policy	Local Government Act rating provisions (AU states); adopted rating policy and fees and charges	Rates assessed from the valuation at the adopted rate in the dollar, minimum rates and concessions applied as adopted, notices showing the basis; charges and fees from the adopted schedule.	Streams and pricing as configuration; the assessment run reconciles to the register; every notice shows the basis, the due date and the objection window (GL-RV-07).
Debt management and hardship guidelines for councils	NSW Office of Local Government Debt Management and Hardship Guidelines; Victorian Ombudsman investigation into councils and ratepayers in hardship (2021)	Payment plans readily available; hardship policies applied consistently; no legal action while hardship is being considered; vulnerable ratepayers identified; interest relief available.	Plans within policy set up on the spot; hardship applications stay recovery (GL-RV-05); hardship above the threshold or with indicators decided by a hardship officer who spoke to the person (GL-RV-03); interest paused on plans and stays (GL-RV-08).
Debt collection guideline for collectors and creditors	ACCC and ASIC RG 96 (Australia); FCA CONC 7 (UK); FDCPA (US)	Contact only at reasonable times and frequency; no harassment; accurate information about the debt; part payments accepted; special care with vulnerable people; agencies act only on referral and under the creditor's rules.	Reminders on the policy cadence only; part payments allocated oldest first; no agency contact with a person flagged vulnerable, who is routed to the hardship officer instead (GL-RV-06); every contact on the record.
Enforcement as a person's decision	Local Government Act sale for unpaid rates provisions; court and tribunal practice; model litigant obligations	Referral, legal action, charges on land and sales for unpaid rates are decisions with legal effect, taken on a complete file after lesser steps.	The recovery agent prepares the file (contacts, plans offered, hardship check, provision) and holds it; the delegate decides (GL-RV-02).
Waivers and write-offs	Public money rules (PGPA Act; Local Government Regulations write-off provisions); debt recovery policies	A debt may be waived or written off only by an officer with delegation, on a verified ground, with reasons recorded.	The agent verifies the ground against the registers (probate, insolvency, ASIC), applies the policy provision and recommends; the delegate decides (GL-RV-01).
Valuation and category objections	Valuation of Land Act objection windows (60 days); rating category review provisions	Objections lodged within the window, decided on the basis and comparables, by someone other than the assessor, with review rights to a tribunal or court.	Objection windows on each stream; the file carries the basis, the valuer's basis, comparables and the objector's evidence; decided by the reviewing officer (GL-RV-04); in-time objections stay recovery.
Fines and infringements	Fines Acts and fines reform practice (AU states); sentencing and enforcement review	Notice with the offence and penalty; review and election options; hardship and work-development alternatives; enforcement only after review rights have run.	Infringement stream with its own cadence and window; hardship and objection apply the same way; enforcement is the delegate's.
Taxpayer charters	ATO Taxpayers' Charter; HMRC Charter; IRS Taxpayer Bill of Rights	Be informed of the basis; pay no more than the correct amount; be heard; have decisions reviewed; be treated with respect and with regard to hardship.	Basis on every notice; objection and review pathways; hardship first; plain-language notices.
Privacy and records	APP 3, 6, 11; GDPR 5, 6; records standards	Use registers only for the purpose; keep every notice and contact as a record.	Register checks recorded on the file; every notice and receipt on the ratepayer's record and the evidence chain.
Accessibility and plain language	WCAG 2.2 AA; ISO 24495-1	Every screen usable with assistive technology; notices a ratepayer can understand.	Interfaces designed against WCAG 2.2 AA with conformance evidenced per deployment; notices written plainly.