In the recent case of Rogan and Anor v Kaipara District Council and Anor [2018] NZCA 478 where the Court of Appeal confirmed that ratepayers cannot refuse to pay rates because of alleged issues with rates assessments and invoices.

This means ratepayers can challenge the validity of rates assessments and invoices but it does not suspend the obligation to pay the rates unless it is within the limited scope of Section 60 Local Government (Rating) Act 2002.

The moral of the story: Claim a deduction on your rates and focus your energy on wealth creation would give you a better and meaningful outcome instead! Talk to your Chartered Accountant or Trusted Business Advisers about it.