Statute Details
- Title: Land Revenue Collection (Fees) Rules
- Act Code: LRCA1940-R1
- Type: Subsidiary legislation (Rules)
- Authorising Act: Land Revenue Collection Act (Cap. 155), section 27
- Current status: Current version as at 27 Mar 2026
- Key provisions: Rule 1 (citation); Rule 2 (fees and remission/refund)
- Commencement: Amendment effective 1 Jun 2015 (S 311/2015)
- Legislative history (highlights): Revised Edition 1990 (25 Mar 1992); amended by S 311/2015 with effect from 1 Jun 2015
What Is This Legislation About?
The Land Revenue Collection (Fees) Rules is a short set of subsidiary rules made under the Land Revenue Collection Act. In practical terms, it specifies the fees that must be paid in connection with certain procedural steps in the collection of land revenue. The rules are designed to standardise the cost of administrative actions taken by the revenue authority and to ensure that those costs are legally recoverable under the parent Act.
Land revenue collection processes typically involve notices—such as a notice of demand (requiring payment of land revenue) and a notice of sale (triggering further steps where amounts remain unpaid). The Rules focus on the fees payable for service of those notices. By doing so, the Rules help create a clear and predictable fee schedule for both the administration and affected parties.
Although the Rules are brief, they are important for practitioners because they sit at the intersection of (i) administrative procedure, (ii) statutory recovery of costs, and (iii) the rights of affected persons to seek remission or refund of fees in appropriate cases.
What Are the Key Provisions?
Rule 1 (Citation) provides the short title: the Land Revenue Collection (Fees) Rules. This is standard drafting, but it matters for legal referencing in pleadings, correspondence, and submissions.
Rule 2 (Fees) is the substantive provision. Rule 2(1) sets out the fees that are payable under the Land Revenue Collection Act. It provides that the following fees shall be payable:
- For service of a notice of demand: $20
- For service of a notice of sale: $30
These amounts are fixed by the Rules. The legal significance is that the revenue authority must charge the fee amounts authorised by the Rules when it serves the relevant notices. In other words, the Rules operate as the statutory “authority” for charging these specific fees, rather than leaving the fee schedule to administrative discretion.
Rule 2(2) (Remission or refund) grants a discretionary power to the Collector of Land Revenue. It states that the Collector may remit or refund, wholly or in part, any fee paid or payable under Rule 2(1). This is a key practitioner-facing provision because it provides an avenue to reduce or eliminate fees even where the underlying procedural step has occurred or is about to occur.
From a legal practice perspective, Rule 2(2) raises several practical questions that counsel may need to address when advising clients: what circumstances typically justify remission/refund; whether remission is sought before or after payment; and how the Collector’s discretion is exercised. While the Rules do not prescribe criteria, the existence of the discretion is itself important. It can be used to mitigate financial exposure and to support administrative representations, especially where there are mitigating factors (for example, errors in service, hardship, or prompt settlement after notice).
Amendment note (S 311/2015, effective 1 Jun 2015): The extract indicates that Rule 2 was amended by S 311/2015 with effect from 1 June 2015. Practitioners should therefore verify the applicable version when dealing with historical periods. If a fee was charged prior to 1 June 2015, the fee amount may have differed depending on the earlier text. For disputes involving overcharging, timing is crucial.
How Is This Legislation Structured?
The Land Revenue Collection (Fees) Rules is structured as a very concise instrument with:
- Rule 1: Citation (short title)
- Rule 2: Fees and remission/refund power
There are no additional parts or complex schedules in the extract provided. The Rules function as a fee schedule and a discretion clause, rather than as a comprehensive procedural code. The broader land revenue collection process (including notice issuance, service mechanics, and consequences of non-payment) is governed by the Land Revenue Collection Act. The Rules supply only the fee component for specific notice services.
Who Does This Legislation Apply To?
The Rules apply to the Collector of Land Revenue and to persons who are subject to land revenue collection actions that involve service of a notice of demand or a notice of sale. In practice, this will typically include landowners or other persons liable for land revenue under the parent Act.
For affected parties, the Rules matter because they determine whether and how much they may be required to pay in connection with the service of those notices. For the Collector, the Rules constrain the fee amounts to those specified in Rule 2(1) and provide a statutory discretion to remit or refund fees under Rule 2(2).
Why Is This Legislation Important?
Even though the Land Revenue Collection (Fees) Rules is short, it has real consequences for clients. Fees are often treated as ancillary to the main debt, but they can become material in disputes—particularly where clients challenge the legality of charges, the timing of service, or the accuracy of amounts demanded. By fixing specific fees for specific notice services, the Rules provide a clear legal basis for charging, and therefore a clear benchmark for assessing whether a charge is lawful.
From an enforcement and administrative law perspective, the Rules also contribute to procedural fairness. When a notice is served, the affected person may incur a fee. The statutory authorisation ensures that the fee is not arbitrary. If a fee is demanded without the relevant notice being properly served, or if the wrong fee amount is charged, the affected person may have grounds to contest the fee component.
Rule 2(2) is particularly important for practitioners advising on resolution strategies. Where clients face financial pressure, or where there are mitigating circumstances, counsel can consider making representations to seek remission or refund. Because the Collector may remit or refund wholly or in part, the provision supports partial relief rather than an all-or-nothing outcome. This can be useful in negotiations, settlement discussions, or in responding to administrative demands.
Finally, the 2015 amendment underscores the need for version control. In any matter involving historical notices, counsel should check the fee amounts applicable at the relevant time. A mismatch between the charged fee and the fee authorised by the version in force could support a correction or refund request.
Related Legislation
- Land Revenue Collection Act (Cap. 155), including section 27 (authorising the making of the Rules)
Source Documents
This article provides an overview of the Land Revenue Collection (Fees) Rules for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.