Financial assistance introduced to help local governments, ratepayers and the community to continue Ratepayers hardest hit by the pandemic still exempt from interest on overdue rates Financial hardship measures introduced by the McGowan Government to protect Western Australian ratepayers hardest hit by the COVID-19 pandemic, will be extended. New powers exercised under the Local Government Amendment (COVID-19 Response) Act 2020 (Amendment Act) in May last year meant that residential and small business ratepayers experiencing financial hardship would not be charged interest on overdue rates. Due to the ongoing economic effects of the pandemic, the McGowan Government will continue the measures into the 2021-22 financial year.