City of Brisbane Regulation 2012 (Qld)

City of Brisbane Regulation 2012

Chapter 1    Preliminary

1   Short title

This regulation may be cited as the City of Brisbane Regulation 2012.

2   Definitions

The dictionary in schedule 4 defines particular words used in this regulation.

Chapter 2    Brisbane City Council

Part 1    Brisbane’s external boundaries and its wards

3   Boundaries of Brisbane—Act, s 7(4)

(1)External boundaries of Brisbane are shown on map LGB 1 edition 3, sheet 1.

(2)To remove any doubt, it is declared that any part of a watercourse, including the land below the high-water mark of the watercourse, that is within the boundary of Brisbane is part of Brisbane.

Note—

Brisbane is the council’s local government area.

(3)A watercourse includes a canal, lake or river.

4   Wards of Brisbane—Act, s 17(2)

(1)The wards of Brisbane are named in schedule 1.

(2)The boundaries of each ward are shown on map LGB 1 edition 3, sheets 2 to 27.

(3)For each ward, the boundaries are shown on the sheet number of map LGB 1 edition 3 stated in schedule 1 opposite the ward’s name.

5   Availability of map of Brisbane

(1)The department’s chief executive must ensure—

(a)the department’s website states a place or places where a copy of map LGB 1 edition 3 (including sheets 2 to 27 of the map) may be viewed by the public; and

(b)a copy of the map may be viewed by the public at the place or places; and

(c)the council has a copy of the map.

(2)The council must ensure the public may view a copy of map LGB 1 edition 3 (including sheets 2 to 27 of the map) at its public office.

Part 2    Changing Brisbane’s external boundaries

6   What pt 2 is about

This part prescribes, for section 21(2)(c) of the Act, the other matters to be considered by the change commission when assessing whether a proposed boundary change is in the public interest.

7   Communities of interest

(1)The external boundaries of Brisbane should be drawn in a way that has regard to communities of interest, including that Brisbane should generally—

(a)reflect local communities, for example, the geographical pattern of human activities (where people live, work and engage in leisure activities), and the linkages between local communities; and

(b)have a centre, or centres, of administration and service easily accessible to its population; and

(c)ensure effective elected representation for residents and ratepayers; and

(d)have external boundaries that—

(i)do not divide local neighbourhoods or adjacent rural and urban areas with common interests or interdependencies, including, for example, economic, cultural and ethnic interests or interdependencies; and

(ii)subject to the water catchment principle—follow the natural geographical features and non-natural features separating different communities; and

(iii)do not dissect properties.

(2)The water catchment principle is the principle that water catchment areas should generally be included in the local government area they service.

8   Joint arrangements

(1)Regard should be had to whether or not a joint arrangement should be established instead of, or in combination with, a change to the external boundaries of Brisbane.

(2)A joint arrangement includes the following—

(a)a joint local government;

(b)a joint standing committee;

(c)joint action by agreement;

(d)the joint exercise of local government jurisdiction or the joint operation of an activity, facility or service;

(e)an agreement on, or extension of, an activity, facility or service outside Brisbane;

(f)a contribution for the operation of an activity, facility or service outside Brisbane;

(g)resource sharing by the council and other local governments;

(h)any other type of arrangement of a joint nature the change commission considers appropriate, including an arrangement not dealt with under the Act.

9   Planning

The external boundaries of Brisbane should be drawn in a way that—

(a)helps in—

(i)the planning and development for the benefit of Brisbane; and

(ii)the efficient and effective operation of its facilities, services and activities; and

(b)has regard to existing and expected population growth.

10   Resource base sufficiency

The council should have a sufficient resource base—

(a)to be able to efficiently and effectively exercise its jurisdiction and operate facilities, services and activities; and

(b)to be flexible and responsive in the exercise of its jurisdiction and the operation of its activities, facilities and services.

Chapter 3    The business of council

Part 1    Local laws

11   Local law register—Act, s 34

(1)For section 34(1) of the Act, the council’s register of its local laws must contain, for each local law, the local law’s name, purposes and general effect.

(2)A person may, on payment of a fee decided by the council, request an extract or a certified copy of a local law from the register of its local laws.

(3)The fee mentioned in subsection (2) must be no more than the reasonable cost of providing the extract or copy.

(4)The council must publish the register of its local laws on its website.

12   Anti-competitive provisions and review procedures

(1)For the Act, schedule, definition anti-competitive provision, a provision is identified as creating a barrier to entry to a market or competition within a market if a local government, applying the competition policy guidelines, identifies the provision as creating one of those barriers.

(2)For section 41(1) of the Act, the procedures prescribed are the procedures mentioned in the competition policy guidelines.

(3)The competition policy guidelines is the document called ‘National Competition Policy Guidelines for conducting reviews on anti-competitive provisions in local laws’, version 1, made by the department.

Editor’s note—

A copy of the competition policy guidelines is available on the department’s website.

13   [Repealed]

Part 2    Business reform, including competitive neutrality

Division 1 Introduction

14   What pt 2 is about

This part is about reforming a significant business activity of the council in accordance with the competitive neutrality principle.

Note—

See sections 47 and 48 of the Act.

15   Reforming a significant business activity

(1)The council must identify and assess each new significant business activity for possible reform.

(2)If the council decides to reform the significant business activity, the reform must involve—

(a)applying full cost pricing to the activity; or

(b)commercialising the activity; or

(c)corporatising the activity by creating a corporatised business entity to conduct the activity.

Division 2 Identifying significant business activities for reform

16   Threshold for significant business activity—Act, s 47

(1)This section prescribes, for section 47(4)(b) of the Act, the threshold a business activity must meet to be a significant business activity for a financial year (the current financial year).

(2)The threshold for the business activity is expenditure of at least $9.7m for the business activity for the financial year ending immediately before the current financial year.

(3)The Minister must consult with LGAQ Ltd. about a proposed amendment to the threshold.

17   Identifying significant business activity for report—Act, s 49

For section 49(b) of the Act, the council must use the financial information for the previous financial year that was presented to the council’s budget meeting to identify each new significant business activity for the financial year.

Division 3 Full cost pricing

18   What div 3 is about

(1)This division explains how the council applies full cost pricing to a significant business activity as part of the reform of the activity.

(2)This division applies whether the reform is done by—

(a)full cost pricing; or

(b)commercialisation; or

(c)corporatisation.

(3)This division expands on section 48 of the Act.

19   Full cost pricing

(1)The council applies full cost pricing to a significant business activity by charging for goods or services at the full cost of providing the goods or services, subject to the following—

(a)the pricing provisions;

(b)the removal of any competitive advantage or disadvantage, whenever possible and appropriate;

(c)if a competitive advantage or disadvantage can not be removed—the taking of the competitive advantage or disadvantage into account when pricing the goods or services.

(2)For subsection (1)—

(a)the council applies full cost pricing to a significant business activity if the total projected revenue from providing all of the activity’s goods and services is enough to cover the projected total costs of conducting the activity; and

(b)it is not relevant whether the projected revenue from providing a particular good or service is enough to cover the projected costs incurred in providing that particular good or service.

(3)A competitive advantage is an advantage a business entity conducting a significant business activity has over a private sector business because the council owns the activity.

(4)For example, a competitive advantage includes—

(a)a financial advantage; and

(b)a procedural advantage; and

(c)a regulatory advantage.

Examples of a financial advantage—

A business entity conducting a significant business activity has a financial advantage if the business entity—

•is exempt from paying a local government tax a private sector business must pay; or

•is charged a different government tax from the government tax that a private sector business is charged; or

•is charged a lower rate of interest on a bank loan because the State guarantees the loan.

Examples of a procedural advantage—

A business entity conducting a significant business activity has a procedural advantage if the business entity—

•does not have to supply the same amount of information under a government approval process as a private sector business; or

•can access more information for a government approval process than a private sector business can access.

Example of a regulatory advantage—

A business entity conducting a significant business activity has a regulatory advantage if the business entity is exempt (completely or partly) from a government approval process a private sector business must follow.

(5)A competitive disadvantage is a disadvantage a business entity conducting a significant business activity suffers over a private sector business because the council owns the activity.

(6)For example, a competitive disadvantage includes a community service obligation.

20   Cost of community service obligations

(1)This section applies when the council is deciding what to charge for goods or services provided in conducting a significant business activity.

(2)The cost of carrying out community service obligations, less any revenue received from performing the obligations, must be treated as revenue for the significant business activity.

21   Community service obligations

A community service obligation is an obligation the council imposes on a business entity to do something that is not in the commercial interests of the business entity to do.

Example of a community service obligation—

giving a price concession to a particular group of customers, including pensioners, seniors and students

22   Taking account of government taxes

(1)A commercialised business unit that is applying full cost pricing to a significant business activity must comply with the tax equivalents manual.

(2)The tax equivalents manual is a manual, issued by the Treasurer, about how a local government must account for tax equivalents.

(3)A tax equivalent is an amount that is the equivalent to the advantage gained by a local government by not paying a tax the local government would be liable to pay if it were a private sector business.

(4)A tax includes any charge, duty, fee, levy or rate payable under an Act of the Commonwealth or the State, including the Act.

(5)The tax equivalents manual may, for example, provide for—

(a)lodging tax returns; and

(b)assessing tax returns; and

(c)rulings, including the application of rulings about taxes imposed under a Commonwealth Act; and

(d)objections and appeals against assessments and rulings; and

(e)the appointment of tax assessors.

(6)The Treasurer must table a copy of each amendment of the tax equivalents manual in the Legislative Assembly within 14 sitting days after the amendment is made.

Division 4 Commercialisation

23   What div 4 is about

(1)This division is about the commercialisation of a significant business activity by the council.

(2)This involves the council ensuring the significant business activity is conducted by a commercial business unit within the council, as required under this division.

24   Commercial business unit

(1)As part of the commercialisation of a significant business activity, the council must—

(a)if the activity is being conducted by a business unit—convert the business unit to a commercial business unit; or

(b)if the activity is not being conducted by a business unit—create a commercial business unit and transfer the activity to the commercial business unit.

(2)A commercial business unit is a business unit that conducts business in accordance with the key principles of commercialisation.

25   What are the key principles of commercialisation

The key principles of commercialisation, for a commercial business unit, are—

(a)clarity of objectives, namely that the council—

(i)gives the unit clear and non-conflicting objectives; and

(ii)sets specific financial and non-financial performance targets for the significant business activity; and

(iii)keeps activities relating to council policy formulation, or that are of a regulatory nature, separate from the unit, wherever possible; and

(iv)clearly identifies the nature and extent of the community service obligations the unit must perform; and

(v)sets performance targets for the unit’s community service obligations; and

(vi)separately costs the unit’s community service obligations; and

(vii)appropriately compensates the unit for performing the community service obligations, and discloses details of the compensation to the public; and

(b)management autonomy and authority, namely that—

(i)the unit remains at arms-length to the council in day-to-day operations; and

(ii)the council gives the unit autonomy in day-to-day operations, subject to overarching monitoring; and

(iii)any directions the council gives the unit to achieve non-commercial objectives are given in an open way; and

(iv)the unit uses its best endeavours to ensure the unit meets its performance targets; and

(c)accountability for performance, namely that—

(i)the council monitors the unit’s performance against the performance targets; and

(ii)the unit must generally be subject to the management framework of the council; and

(iii)the unit complies with all laws the council must comply with; and

(d)competitive neutrality, namely that the unit complies with the competitive neutrality principle by—

(i)removing any competitive advantage or competitive disadvantage, wherever possible and appropriate; and

(ii)promoting efficiency of the use of resources to ensure markets are not unnecessarily distorted.

26   Converting a business unit to a commercial business unit

(1)The council must make the decision to convert a business unit to a commercial business unit by resolution.

(2)The council converts a business unit to a commercial business unit by changing the way in which the business unit is conducted to agree with the key principles of commercialisation.

27   Creating a commercial business unit

(1)The council must make the decision to create a commercial business unit by resolution.

(2)The decision may be made in the same resolution the council makes to commercialise a significant business activity.

(3)A commercial business unit may be created to conduct more than 1 significant business activity.

Division 5 Provisions for code of competitive conduct

28   Building certifying activity—Act, s 51

Any business activity conducted by the council is prescribed for section 51(4)(b) of the Act.

29   Prescribed business activities—Act, s 51

(1)A business activity is prescribed for section 51(7) of the Act for a financial year if the amount of current expenditure for the business activity for the previous financial year is $340,000 or more.

(2)The amount of current expenditure for a business activity for a financial year is the total of the following amounts spent in conducting the activity for the year—

(a)operational costs;

(b)administrative and overhead costs;

(c)cost of resources;

(d)depreciation.

Division 6 Competitive neutrality complaints

Subdivision 1 Introduction

30   What div 6 is about

This division prescribes, for section 52(4) of the Act, the process for resolving competitive neutrality complaints.

Subdivision 2 Complaint process

31   Application of sdiv 2

This subdivision applies to a business activity, conducted by a business entity, to which the competitive neutrality principle applies.

32   Minimum requirements for complaint process

(1)This section sets out the minimum requirements for the council’s process for resolving a competitive neutrality complaint in relation to the business entity.

(2)The council must ensure the process deals with the following—

(a)resolving a matter before making a complaint, including, for example, the process for—

(i)a person to raise concerns about alleged failures of the business entity to comply with the competitive neutrality principle in conducting the business activity; and

(ii)clarifying the matter;

(b)recording all complaints, decisions and recommendations.

33   Making a complaint

(1)A person who wants to make a competitive neutrality complaint must make the complaint in writing to the council or the competition authority.

(2)The complaint must contain—

(a)details of the business entity’s alleged failure to comply with the competitive neutrality principle in conducting the business activity the subject of the competitive neutrality complaint; and

(b)information that shows—

(i)the person (the complainant) is, or could be, in competition with the business entity; and

(ii)how the complainant is, or may be, adversely affected by the business entity’s alleged failure; and

(iii)the complainant has made a genuine attempt to resolve the complaint through the process mentioned in section 32(2)(a).

(3)If a person makes a competitive neutrality complaint to the council, the council must give the complaint to the competition authority as soon as is practicable.

(4)The making of a complaint does not stop the business entity from conducting the business activity.

34   Competition authority must investigate and report on complaint

The competition authority must, subject to this part, investigate and report on a competitive neutrality complaint received under section 33.

35   Competition authority requiring further information

(1)The competition authority may, by notice given to a complainant, require the complainant to give the competition authority further information about the complaint (the additional information) within the reasonable period stated in the notice (the stated period).

(2)However, the competition authority may only require additional information that is necessary and reasonable to help the competition authority to decide whether or not to investigate the complaint.

(3)The competition authority may refuse to investigate a complaint if the complainant fails, without reasonable excuse, to give the competition authority the additional information within the stated period.

36   Competition authority refusing to investigate

(1)The competition authority may refuse to investigate a competitive neutrality complaint if the competition authority reasonably believes that—

(a)the complainant has not shown that the complainant made a genuine attempt to resolve the matter through the process mentioned in section 32(2)(a); or

(b)the complainant is not, or will not be, in competition with the council, after the competition authority considers—

(i)whether the complainant is, or will be, supplying goods or services that are similar to the goods or services the business activity supplies; and

(ii)the laws relating to competition that apply to the business activity; or

(c)the complainant is not, or is unlikely to be, adversely affected if the business activity is not conducted in a way that complies with the competitive neutrality principle; or

(d)the complaint is frivolous or vexatious.

(2)If the competition authority refuses to investigate the complaint, the competition authority must give each of the following a refusal notice within 14 days—

(a)the complainant;

(b)the council.

(3)A refusal notice is a document that states—

(a)that the competition authority has refused to investigate the complaint; and

(b)the reasons for the refusal.

37   Notice of intention to investigate

(1)Before the competition authority starts to investigate a competitive neutrality complaint, the competition authority must give an investigation notice to—

(a)the complainant; and

(b)the council; and

(c)if a corporatised business entity is conducting the business activity—the corporatised business entity.

(2)The competition authority may also give an investigation notice to another person the competition authority considers appropriate.

(3)An investigation notice is a document that—

(a)states the competition authority’s intention to investigate a competitive neutrality complaint; and

(b)states the subject matter of the complaint, or has a copy of the complaint attached; and

(c)invites the complainant to make written submissions or, if the competition authority approves, oral submissions about the matter; and

(d)states a reasonable period within which the submissions may be made; and

(e)states the competition authority’s address.

38   Power to require certain information from council or corporatised business entity

(1)When investigating a competitive neutrality complaint, the competition authority may give an information requirement notice to—

(a)the council; or

(b)if a corporatised business entity is conducting the business activity—the corporatised business entity.

(2)An information requirement notice is a written notice that states the council or corporatised business entity is required to—

(a)give the competition authority stated information relevant to the complaint within a stated period; or

(b)produce a stated document relevant to the complaint to the competition authority at a stated time and place.

(3)The council or corporatised business entity must comply with the notice unless—

(a)the stated information or document is subject to legal professional privilege, parliamentary privilege or public interest immunity; or

(b)giving the stated information or document to the competition authority is prohibited under an Act; or

(c)giving the stated information or document to the competition authority could reasonably be expected to prejudice the investigation of a contravention, or possible contravention, of a law.

(4)The council or corporatised business entity is not liable for a breach of a contract, confidence or duty for giving the competition authority a copy of the stated information, or producing the stated document to the authority, in compliance with the notice.

39   Matters competition authority must consider when investigating

(1)The competition authority must consider the competitive neutrality criteria when investigating a competitive neutrality complaint.

(2)The following matters are the competitive neutrality criteria—

(a)the need to ensure the competitive neutrality principle is complied with;

(b)any council policies about the competitive neutrality principle, including, for example—

(i)directions the council gives to the business entity conducting the business activity the subject of the competitive neutrality complaint; and

(ii)arrangements between the council and the business entity about a competitive advantage gained, or competitive disadvantage suffered, by the business entity; and

(iii)social welfare and equity considerations, including, for example, community service obligations, and the availability of goods and services to consumers; and

(iv)policies on economic and regional development issues, including, for example, policies on employment and investment growth;

(c)council policies, or a law, about—

(i)ecologically sustainable development; or

(ii)industrial relations; or

(iii)occupational health and safety;

(d)the need to promote competition;

(e)the need to allocate resources efficiently.

(3)Subsection (1) does not limit the matters the competition authority may consider when investigating a competitive neutrality complaint.

40   Competition authority’s report on investigation

(1)The competition authority must prepare a report on the results of the competition authority’s investigation of a competitive neutrality complaint, and give it to—

(a)the council; and

(b)if a corporatised business entity is conducting the business activity—the corporatised business entity.

(2)The report must state whether or not the competition authority considers the complaint has been substantiated.

(3)If the competition authority decides the business entity has a competitive advantage, the report must include—

(a)recommendations on how the business entity can conduct the business activity in a way that complies with the competitive neutrality principle; and

(b)the reasons for the recommendations; and

(c)for a complaint about a building certifying activity—comments on how carrying out the statutory building functions has resulted in a competitive advantage.

(4)The statutory building functions are the building functions under the Building Act or Planning Act that—

(a)only a local government can provide; and

(b)a building certifier under the Building Act relies on.

Examples—

•providing site or town planning information to a building certifier

•receiving and processing documents from a building certifier

(5)If the competition authority decides the business entity suffers a competitive disadvantage, the report must include—

(a)recommendations on how the business entity can overcome the competitive disadvantage; and

(b)the reasons for the recommendations; and

(c)comments about the competitive disadvantage, including comments about the effect of the disadvantage on the business entity.

41   Public access to report

The council must ensure the public can inspect a copy of the report at the council’s public office as soon as practicable after the competition authority gives the council the report.

42   Information to persons given an investigation notice

The competition authority must give the following documents to any other person to whom the competition authority gave an investigation notice—

(a)a copy of the recommendations in the report;

(b)notice that the person may inspect the report, including recommendations, at the council’s public office.

43   Council response to competition authority’s report

(1)The council must decide, by resolution, whether to implement the recommendations in the competition authority’s report.

(2)The resolution must state the reasons for the council’s decision.

(3)The council must make the resolution—

(a)within 1 month after the competition authority gives the report to the council; or

(b)if the council does not ordinarily meet within that month—at the first meeting of the council after that month.

(4)The council must, within 7 days after making the resolution, give notice of the resolution to—

(a)the complainant; and

(b)the competition authority; and

(c)if a corporatised business entity is conducting the business activity—the corporatised business entity.

(5)If a corporatised business entity is conducting the business activity, the corporatised business entity must implement the recommendations as soon as practicable.

43A   Confidentiality requests

(1)This section applies if a person believes that the disclosure of information given, or to be given, to the competition authority under this division is likely to damage the person’s commercial activities.

(2)The person may give the competition authority a written notice (a confidentiality request) that—

(a)states the person’s belief; and

(b)asks the authority not to disclose the information to an external entity without the person’s consent.

(3)The competition authority may accept the person’s confidentiality request if the authority is satisfied—

(a)the person’s belief is justified; and

(b)disclosure of the information would not be in the public interest.

(4)If the competition authority accepts the person’s confidentiality request, the authority must not—

(a)include the information in a report about the investigation of a competitive neutrality complaint; or

(b)otherwise disclose the information to an external entity.

(5)Subsection (4) does not apply if the information is included in a report, or otherwise disclosed to an external entity, in a way that could not reasonably be expected to identify the person.

(6)In this section—

commercial activities means activities conducted on a commercial basis.

contractor, of the competition authority, means a person (other than a member or employee of the authority) who performs services for the authority—

(a)under a contract between the person and the authority; or

(b)under an arrangement between the authority and another person.

external entity, in relation to information, means an entity other than—

(a)the Minister; or

(b)a member of the competition authority; or

(c)a member of the competition authority’s staff, or a contractor of the authority, who would ordinarily receive the information in administering, or performing a function under, this Act; or

(d)the council.

information includes a document.

person includes a local government or business entity.

Subdivision 3 Miscellaneous provision

44   Register

(1)The council must establish a register of business activities to which the competitive neutrality principle applies.

(2)The register must state the following—

(a)business activities to which the council has applied the competitive neutrality principle, and the date from which the competitive neutrality principle applied to each business activity;

(b)business activities to which the code of competitive conduct applies, and the date from which the code applied to each business activity;

(c)a list of—

(i)current investigation notices for competitive neutrality complaints; and

(ii)the business activities to which the complaints relate; and

(iii)the council’s responses to the competition authority’s recommendations on the complaints.

Part 3    Roads and other infrastructure

Division 1 Roads

45   Prescribed particulars for register of roads—Act, s 81

(1)For section 81(1)(b)(iii) of the Act, the other particulars prescribed are—

(a)the length of every road, including an unformed road, in Brisbane; and

(b)if a road is formed, gravelled pavement or sealed pavement—the length and width of the formed, gravelled pavement or sealed pavement part of the road; and

(c)if a road consists of a through road and an adjacent road—the width of each as if each were a separate road.

(2)For subsection (1)—

(a)a length must be measured in kilometres and a width must be measured in metres; and

(b)the width of a divided road is the total width of all sections of the divided road that are formed, gravelled pavement or sealed pavement.

(3)In this section—

formed, for a road, means a road, other than a gravelled pavement or sealed pavement road, formed so that stormwater drains from the road.

gravelled pavement, for a road, means a road surfaced with gravel, limestone or rubble and constructed by the use of a mechanical compaction process.

sealed pavement, for a road, means a road with a surface of asphalt, bitumen, concrete or pavers.

unformed, for a road, means a road or track that—

(a)is not a formed, gravelled pavement or sealed pavement road; but

(b)is open to, and used by, the public.

Division 2 Malls

46   Other matters connected with managing, promoting or using malls—Act, s 88

(1)For section 88(3) of the Act, this section prescribes other matters connected with managing, promoting or using a mall.

(2)In relation to a mall, the council may do any of the following—

(a)anything that is necessary or desirable for developing, managing, maintaining (including cleaning), promoting, or using the mall;

(b)permit the use of any part of the mall (including for the use of erecting any structure, for example) on the conditions it considers appropriate;

(c)anything incidental to its powers mentioned in paragraph (a) or (b).

(3)The council’s planning scheme must include all existing and proposed malls in the council’s local government area.

47   [Repealed]

48   [Repealed]

49   [Repealed]

50   [Repealed]

51   [Repealed]

52   [Repealed]

53   [Repealed]

54   [Repealed]

55   [Repealed]

56   [Repealed]

57   [Repealed]

58   [Repealed]

Division 3 Marine and aquatic matters

59   Harbours, jetties, breakwaters and ramps

(1)The council may construct, maintain, manage and regulate the use of—

(a)harbours for small vessels in or over tidal waters; and

(b)jetties, breakwaters and ramps in or over tidal waters.

(2)The council may exercise powers under subsection (1) for a harbour or proposed harbour even if the waters of the harbour are inside the limits of a port within the meaning of the Transport Infrastructure Act.

(3)The council may occupy and use foreshore, tidal land or tidal waters to undertake work in exercising the powers under subsection (1).

(4)While the council occupies or uses foreshore, tidal land or tidal waters, the foreshore, land or waters are taken to be within Brisbane.

60   Canals

(1)This section is about canals within the meaning of the Coastal Protection and Management Act 1995, section 9.

(2)If a local law affects the owner of a structure in a canal, the owner of the structure is—

(a)the holder of the development permit under the Planning Act to build the structure; or

(b)the owner of the land—

(i)that receives the benefit of the structure; or

(ii)to which the structure is connected.

61   The foreshore

(1)The Governor in Council may, by gazette notice, place a foreshore that is adjoining Brisbane under the control of the council.

(2)While the foreshore is under the council’s control the foreshore is taken to be part of Brisbane.

62   Bathing reserves

(1)The Governor in Council may, by gazette notice, place the following under the control of the council as a bathing reserve—

(a)a part of a seashore;

(b)land under the sea that is adjacent to the part of a seashore and seawards for a distance of not more than 1km beyond low-water mark at ordinary spring tides;

(c)sea above the part of a seashore and land.

(2)The seashore is—

(a)the foreshore; or

(b)State land that—

(i)is above the high-water mark at ordinary spring tides; and

(ii)is ordinarily covered by sand or shingle; and

(iii)is not subject to a licence, permit or other authority granted by the State under an Act.

(3)While the bathing reserve is under the council’s control the bathing reserve is taken to be part of Brisbane.

Division 4 Other matters

63   Public thoroughfare easements

(1)This section is about land within Brisbane that is subject to a public thoroughfare easement.

(2)The council has control of the land, subject to the provisions of the instrument that created the easement.

(3)Control of the land includes the right to take all necessary steps for—

(a)construction on, maintenance of or improvement of the land; and

(b)regulation of the use of the land.

(4)The council is responsible for maintaining the land.

(5)The owner of the land is not required, and can not be required, to maintain, or to contribute to the maintenance of, any part of the land.

(6)The owner of the land is—

(a)if the land is land granted in trust under the Land Act—the trustee of the land; or

(b)if the land is non-freehold land under the Land Act—the lessee or licensee of the land; or

(c)if the land is a lot under the Land Title Act—the registered owner of the lot.

(7)The owner of the land is not, and can not be made, civilly liable for an act done, or omission made, honestly and without negligence in relation to the land.

(8)When deciding what rights and liabilities attach because of something that happened on the land, the land is taken to be a road under the council’s control.

Note—

See the Economic Development Act 2012, section 51AW in relation to the non-application of this provision to land subject to particular public thoroughfare easements.

64   Boundary works

(1)This section is about a road or other work that is to be, or has been, built—

(a)along the boundary between Brisbane and another local government area; and

(b)partly in Brisbane and the other area.

(2)The cost of planning, constructing, maintaining and managing the road or other work is the joint responsibility of the council and the other local government.

(3)The council must enter into the arrangements that are necessary to perform that responsibility.

Chapter 4    Rates and charges

Part 1    Preliminary

65   What is the value of land

The value, of land for a financial year, is its value under the Land Valuation Act when a liability for payment of rates or charges for the land arises for the financial year.

Part 2    Land exempt from rating

66   Land that is exempt from rating—Act, s 95

For section 95(3)(f)(i) of the Act, land owned or held by the council is exempted from rating unless the land is leased by the council to someone other than another local government.

Part 3    Value of land used for rates

67   Rateable value of land

(1)The council must calculate the rates for land by using the rateable value of the land.

(2)The rateable value of land for a financial year is the value of the land—

(a)for the financial year; or

(b)as averaged over a number of financial years.

(3)The council may use the value of the land averaged over a number of financial years only if the council decides, by resolution, to do so.

(4)The resolution must state whether the council will use, for deciding the rateable value of the land—

(a)the 2-year averaged value of the land; or

(b)the 3-year averaged value of the land.

(5)However, if the value of the land averaged over a number of financial years is more than the value of the land for the financial year, the rates must be calculated using the value of the land for the financial year.

68   Working out the 2-year averaged value

(1)The 2-year averaged value of land for a financial year is the amount that equals—

(a)if the land had a value for the previous financial year—

•the value of the land for the previous financial year

•plus the value of the land for the financial year

•divided by 2; or

(b)if the land did not have a value for the previous financial year—

•the value of the land for the financial year

•multiplied by the 2-year averaging number.

(2)The 2-year averaging number, for a financial year, is the number calculated to 2 decimal places by using the formula—      where—

T is the total of the values of all rateable land in Brisbane for the financial year and the previous financial year.

V is the value of all rateable land in Brisbane for the financial year.

69   Working out the 3-year averaged value

(1)The 3-year averaged value of land for a financial year is the amount that equals—

(a)if the land had a value for the 2 previous financial years—

•the sum of the value of the land for each of the 2 previous years

•plus the value of the land for the financial year

•divided by 3; or

(b)if the land did not have a value for the 2 previous financial years—

•the value of the land for the financial year

•multiplied by the 3-year averaging number.

(2)The 3-year averaging number, for a financial year, is the number calculated to 2 decimal places by using the formula—      where—

T is the total of the values of all rateable land in Brisbane for the financial year and the previous 2 financial years.

V is the value of all rateable land in Brisbane for the financial year.

Part 4    Minimum general rates

70   Minimum general rates for land generally

(1)The council may fix a minimum amount of general rates.

(2)The council may identify parcels of rateable land to which a minimum amount of general rates applies in any way the council considers appropriate.

(3)However, the council must not levy minimum general rates for a parcel of land if—

(a)the Land Valuation Act, chapter 2, part 2, division 5, subdivision 3, applies to the parcel of land; and

Editor’s note—

Land Valuation Act, chapter 2, part 2, division 5, subdivision 3 (Discounting for subdivided land not yet developed (non-Land Act rental))

(b)the discounted valuation period for the parcel of land has not ended under that subdivision.

(4)Generally, the same minimum amount of general rates must apply to all rateable land in Brisbane.

(5)However, the council may fix a different minimum amount of general rates only for—

(a)if there are different rating categories of rateable land for Brisbane, each different rating category; or

(b)timeshare property; or

(c)any of the following—

(i)a mining lease granted for mining for minerals over land that is not larger than 2ha;

(ii)a mining lease granted for a purpose that is associated with mining for minerals over land that is not larger than 4ha; or

(d)land that is subject to a mining claim, subject to section 72.

(6)For subsection (5)(a), if the council fixes a different minimum amount of general rates for different rating categories, the same minimum amount of general rates must apply to all rateable land belonging to a particular rating category.

71   Minimum general rates on timeshare property

(1)This section applies to the council for fixing a minimum amount of general rates on—

(a)land where there is a structure wholly or partially subject to a timeshare scheme; or

(b)a lot included in a community titles scheme under the Body Corporate and Community Management Act 1997 where there is a structure wholly or partially subject to a timeshare scheme; or

(c)a lot within the meaning of a community titles Act other than the Body Corporate and Community Management Act 1997 where there is a structure wholly or partially subject to a timeshare scheme.

(2)The council may decide the minimum amount of general rates is to be worked out using the formula—

MA = L x RU

where—

MA is the minimum amount.

L is the minimum amount of general rates that would, other than for this section, be payable for the land or lot.

RU is the number of units of the structure that are subject to the timeshare scheme and are available at any time for separate exclusive occupation.

72   Value of mining claim for fixing minimum general rates

For fixing a minimum amount of general rates for land subject to a mining claim, the value of the mining claim is—

(a)for a mining claim over land that is 900m² or less—$150; or

(b)for a mining claim over land that is larger than 900m²—$450.

Part 5    Differential general rates

Division 1 Introduction

73   Differential general rates

(1)The council may levy general rates that differ for different categories of rateable land in Brisbane.

(2)These rates are called differential general rates.

(3)For example, the council may decide the amount of the general rates on a parcel of residential land will be more than the general rates on the same size parcel of rural land.

(4)However, the differential general rates for a category of rateable land may be the same as the differential general rates for another category of rateable land.

(5)If the council makes and levies a differential general rate for rateable land for a financial year, the council must not make and levy a general rate for the land for the year.

(6)A differential general rate may be made and levied on a lot under a community titles Act as if it were a parcel of rateable land.

74   Categorisation of land for differential general rates

(1)Before the council levies differential general rates, it must decide the different categories (each a rating category) of rateable land in Brisbane.

(2)The council must, by resolution, make the decision at the council’s budget meeting.

(3)The resolution must state—

(a)the rating categories of rateable land in Brisbane; and

(b)a description of each of the rating categories.

Example—

A resolution may state that the rating categories, and a description of each of the rating categories, are as follows—

(a)residential land—land that is used for residential purposes in particular urban centres, rural localities, park residential estates and coastal villages;

(b)commercial and industrial land—land that is used solely for commerce or industry in particular urban centres and rural localities, other than land used for manufacturing sugar or another rural production industry;

(c)grazing and livestock land—land that is used, for commercial purposes, for grazing and livestock;

(d)rural land—

(i)land that is not in an urban centre or locality; or

(ii)land that is not used for grazing and livestock; or

(iii)land that is not sugar cane land or sugar milling land;

(e)other land—any other type of land.

(4)After the rating categories and descriptions have been decided, the council must identify the rating category to which each parcel of rateable land in Brisbane belongs.

(5)The council may do so in any way it considers appropriate.

(6)The fact that some parcels of rateable land are inadvertently not categorised does not stop differential general rates being levied on rateable land that has been categorised.

75   Later categorisation

(1)This section applies if—

(a)the council discovers that land has inadvertently not been categorised; or

(b)land becomes rateable land; or

(c)the council considers that the rating category of a parcel of land should be changed, in view of the description of each rating category; or

(d)2 or more parcels of rateable land are amalgamated into a single parcel of rateable land.

(2)The council must decide what rating category the land should be in.

(3)The decision takes effect—

(a)for a decision because of subsection (1)(a)—from the start of the relevant financial year; or

(b)for a decision because of subsection (1)(b)—from the day when the land became rateable land; or

(c)for a decision because of subsection (1)(c)—from the day when the decision is made; or

(d)for a decision because of subsection (1)(d)—from the day when the survey plan of amalgamation is registered by the registrar of titles.

Division 2 Entering land to categorise land

76   Appointing categorisation officer

(1)The chief executive officer may appoint a qualified person as a categorisation officer for this division.

(2)For subsection (1), a person is qualified if the person—

(a)has the competencies the chief executive officer considers are necessary to perform the functions that are required to be performed by the person under this division; and

(b)is authorised by the council for this division.

(3)A categorisation officer’s appointment is subject to—

(a)section 78; and

(b)the conditions stated in the document that appoints the categorisation officer.

77   Identity card for categorisation officer

(1)The chief executive officer must give each categorisation officer an identity card.

(2)A person who stops being a categorisation officer must return the person’s identity card to the chief executive officer, within 21 days after stopping being a categorisation officer, unless the person has a reasonable excuse.

Maximum penalty for subsection (2)—10 penalty units.

78   Exercise of power of entry

(1)A categorisation officer may enter private property under this division only—

(a)with the permission of the occupier of the property; or

(b)to ask the occupier of the property for permission to stay on the property to exercise the powers under this division; or

(c)with, and in accordance with, a warrant.

(2)Subject to subsection (6), section 118, other than subsections (2)(b) and (4)(a)(ii), of the Act (the applied provision) applies to a categorisation officer for entering private property under subsection (1)(a) or (b).

(3)Subject to subsections (4) and (6), sections 119, other than subsections (5) and (6)(a), and 120 of the Act (also the applied provisions) apply to a categorisation officer for entering private property under subsection (1)(c).

(4)However, a magistrate may issue a warrant for entering private property under this division only if—

(a)the magistrate is satisfied—

(i)the warrant is sought for entering the property for a proper purpose; and

(ii)the occupier of the property has unreasonably refused a request for permission to enter the property under section 118(2) of the Actas applied under subsection (2); and

(b)the warrant states the purpose for which it is issued.

(5)For subsection (4)(a)(i), a proper purpose is to enable any of the following to happen—

(a)the rating categories into which rateable land in Brisbane is to be categorised to be decided;

(b)a description for each of the rating categories to be decided;

(c)the rating category for a parcel of rateable land to be identified;

(d)an objection against the categorisation of rateable land to be decided.

(6)Subject to subsection (7), sections 115, 125 and 126 of the Act(also the applied provisions) apply to a categorisation officer for entering private property under this division.

(7)The applied provisions apply as if—

(a)a reference in the applied provisions to an authorised person were a reference to a categorisation officer; and

(b)a reference in the applied provisions, other than section 126 of the Act, to a local government related law were a reference to this division; and

(c)a reference in the applied provisions to the powers under the Act were a reference to the powers under this division; and

(d)a reference in the applied provisions to the powers or action under chapter 5, part 2, division 1 of the Act were a reference to the powers or action under this division.

Editor’s note—

Sections 115 (Producing authorised person’s identity card), 118 (Entering private property with, and in accordance with, the occupier’s permission), 119 (Entering private property with, and in accordance with, a warrant), 120 (Warrants—applications made electronically), 125 (Authorised person to give notice of damage) and 126 (Compensation for damage or loss caused after entry) of the Act

79   End of appointment of categorisation officer

(1)A person stops being a categorisation officer—

(a)at the end of the term of appointment stated in the document that appointed the person; or

(b)if the person gives the council a signed notice of resignation; or

(c)if it is a condition of the person’s appointment that the person hold another position at the same time—if the person stops holding the other position.

(2)This section does not limit the ways in which a categorisation officer’s appointment ends.

80   Entering private property with written notice

(1)For the purpose of deciding an appeal relating to the categorisation of land, a Land Court representative may, after giving the occupier of a private property at least 14 days written notice, enter the property, other than a home on the property.

(2)The written notice must inform the occupier of—

(a)the Land Court representative’s intention to enter the property; and

(b)the reason for entering the property; and

(c)the day and time when the property is to be entered.

(3)The Land Court representative may enter the property under subsection (1) at any reasonable time of the day without the permission of the occupier.

(4)Also, as soon as the Land Court representative enters the property, the representative must inform an occupier of the property of the reason for entering the property.

(5)If there is no occupier of the property, this section applies as if a reference to the occupier of the property were a reference to an owner of the property.

(6)In this section—

Land Court representative means each of the following persons—

(a)a member of the Land Court;

(b)a person authorised in writing by a member of the Land Court for this section.

Division 3 Notice of categorisation of land

81   Notice to owner of categorisation

(1)This section applies if the council decides to levy differential general rates on rateable land for a financial year.

(2)The council must ensure each of the following rate notices (a relevant rate notice) is accompanied by, or contains, a rating category statement—

(a)the first rate notice for the financial year given to the owner of the land;

(b)a later rate notice for the financial year if—

(i)the owner of the land has changed since the first rate notice for the financial year was issued; or

(ii)the rating category for the land has changed since the first rate notice for the financial year was issued.

(3)However, a rating category statement may also accompany, or be contained in, a rate notice other than a relevant rate notice.

Note—

For subsections (2) and (3), see section 100(2) for how a rating category statement may be given electronically.

(4)The rating category statement is a document stating—

(a)the rating categories for land in Brisbane, and a description of each of the rating categories; and

(b)the rating category for the land (the owner’s land) described in the rate notice accompanying or containing the rating category statement; and

(c)that the owner may object to the categorisation of the owner’s land only on the ground that the rating category is wrong in reference to the council’s descriptions of the rating categories; and

(d)that the owner may object by giving the council an objection notice within—

(i)30 days after the date when the first rate notice was issued; or

(ii)a longer period that the council allows; and

(e)that the owner is liable to pay the amount in the rate notice even if the owner gives an objection notice; and

(f)that, if the rating category of the owner’s land is changed because of the objection, the rates will be adjusted at that time.

Division 4 Objecting to rates category

82   What div 4 is about

(1)This division is about an owner of land making an objection, or starting an appeal, relating to the rating category for the land.

(2)However, the making of an objection, or the starting of an appeal, does not stop the levying and recovery of rates on the land.

83   Land owner’s objection to rates category

(1)This section applies if an owner of rateable land wants to object to the rating category for the land that is stated in a rate notice for the land.

(2)The only ground for objecting is that the owner considers the land should belong to a different rating category.

(3)The owner may object by giving the council an objection notice.

(4)An objection notice is a document, in a form approved by the council, stating—

(a)the rating category that the owner claims the land should belong to; and

(b)the facts and circumstances on which the owner makes that claim.

(5)The owner must give the objection notice within—

(a)30 days after the day when the rate notice was issued; or

(b)a longer period that the council allows.

84   Decision on a land owner’s objection

(1)This section applies if the owner of rateable land properly objects to the rating category for the land.

(2)The chief executive officer must consider the objection and decide—

(a)to change the rating category for the land—

(i)to the rating category to which the owner claims in the objection notice the land should belong; or

(ii)to another rating category; or

(b)not to allow the objection.

(3)The chief executive officer must give the owner notice of—

(a)the decision; and

(b)the reasons for the decision.

(4)The chief executive officer must give the notice within 60 days after the objection was made.

(5)If the chief executive officer decides to change the rating category of the land, the rating category is taken to have been changed from the start of the period of the rate notice.

85   Land owner’s appeal against decision

(1)This section applies if the owner of rateable land wants to appeal against a decision of—

(a)the council not to allow a longer period for giving an objection notice; or

(b)the chief executive officer on the owner’s objection to the rating category for the land.

(2)The owner may appeal by filing an appeal notice in the Land Court registry, within 42 days after the day when the owner received notice of the decision.

(3)The appeal notice must be in the form approved by the Land Court.

(4)The owner must give a copy of the filed appeal notice to the council, within 7 days after the appeal notice was filed.

(5)If the owner fails to do so, it does not affect the making of the appeal, or the jurisdiction of the Land Court to decide the appeal, but the court may award costs against the owner for any adjournment that is caused by the owner’s failure.

86   Decision on a land owner’s appeal

(1)For an appeal under this division, the Land Court is constituted by 1 member.

(2)The Land Court—

(a)must conduct the appeal with a view to its prompt disposal; and

(b)must observe natural justice; and

(c)is not bound by the rules of evidence.

(3)The Land Court may decide to—

(a)if the appeal is against the decision of the council not to allow a longer period for giving an objection notice—

(i)allow a longer period for giving an objection notice; or

(ii)not allow the appeal; or

(b)if the appeal is against the decision of the chief executive officer on the owner’s objection to the rating category for the land—

(i)change the rating category for the land; or

(ii)not allow the appeal.

(4)If the Land Court decides to change the rating category for the land, the rating category is taken to have been changed from the start of the period of the rate notice.

Part 6    Special rates and charges

87   Levying special rates or charges

(1)This section applies if the council decides to levy special rates or charges.

Note—

See the Act, section 94(3) (Types of rates and charges), definition special rates and charges.

(2)The council’s resolution to levy special rates or charges must identify—

(a)the rateable land to which the special rates or charges apply; and

(b)the overall plan for the service, facility or activity to which the special rates or charges apply.

(3)The overall plan is a document that—

(a)describes the service, facility or activity; and

(b)identifies the rateable land to which the special rates or charges apply; and

(c)states the estimated cost of carrying out the overall plan; and

(d)states the estimated time for carrying out the overall plan.

(4)The council must adopt the overall plan before, or at the same time as, the council first resolves to levy the special rates or charges.

(5)Under an overall plan, special rates or charges may be levied for 1 or more years before any of the special rates or charges are spent in carrying out the overall plan.

(6)If an overall plan is for more than 1 year, the council must also adopt an annual implementation plan for each year.

(7)An annual implementation plan for a financial year is a document setting out the actions or processes that are to be carried out in the financial year for the service, facility or activity to which the special rates or charges apply.

(8)The council must adopt the annual implementation plan before or at the budget meeting for each year of the period for carrying out the overall plan.

(9)The council may at any time, by resolution, amend—

(a)an overall plan; or

(b)an annual implementation plan.

(10)The council may fix a minimum amount of the special rates or charges.

(11)Subsection (12) applies if the council decides to levy special rates or charges on particular rateable land for a service, facility or activity.

(12)The amount of the special rates or charges for the particular rateable land may be different to the amount for other rateable land because, in the council’s opinion—

(a)the land or its occupier—

(i)specially benefits from the service, facility or activity; or

(ii)has or will have special access to the service, facility or activity; or

(b)the land is or will be used in a way that specially contributes to the need for the service, facility or activity; or

(c)the occupier of the land specially contributes to the need for the service, facility or activity.

(13)For subsection (12), the council may levy the special rates or charges on any basis the council considers appropriate.

(14)In any proceedings about special rates or charges, a resolution or overall plan mentioned in subsection (2) is not invalid merely because the resolution or plan—

(a)does not identify all rateable land on which the special rates or charges could have been levied; or

(b)incorrectly includes rateable land on which the special rates or charges should not have been levied.

(15)To remove any doubt, it is declared that the council may make and levy a special rate or charge for a service, facility or activity whether or not supplied or undertaken by the council itself, including a service, facility or activity supplied or undertaken by another local government—

(a)in the other local government’s local government area; and

(b)conducted as a joint government activity by the council and the other local government.

88   Carrying special rates or charges forward to a later financial year

(1)This section applies if the council does not spend all of the special rates or charges that are raised in a financial year in carrying out an annual implementation plan.

(2)The council may carry the unspent special rates or charges forward for spending under an annual implementation plan in a later financial year.

89   Surplus special rates or charges after plan is carried out

(1)This section applies if—

(a)the council implements an overall plan; and

(b)the council has not spent all the special rates or charges.

(2)The council must, as soon as practicable, pay the unspent special rates or charges to the current owners of the land on which the special rates or charges were levied.

(3)The payments to the current owners must be in the same proportions as the special rates or charges were last levied.

90   Surplus special rates or charges after plan is cancelled

(1)This section applies if—

(a)the council decides to cancel an overall plan before it is carried out; and

(b)the council has not spent all the special rates or charges.

(2)The council must, as soon as practicable, pay the unspent special rates or charges to the current owners of the land on which the special rates or charges were levied.

(3)The council must pay the current owners—

(a)if the overall plan identifies the beneficiaries of the plan—in the proportions that the council, by resolution, decides; or

(b)if the overall plan does not identify the beneficiaries of the plan—in the same proportions as the special rates or charges were last levied.

(4)The council must decide the proportions having regard to—

(a)the proportions in which the special rates or charges were last levied; and

(b)the extent to which the rateable land, or the owners of the rateable land, will benefit from or have access to the service, facility or activity.

(5)The beneficiaries of the plan are the owners of the rateable land that will benefit from or have access to the service, facility or activity.

91   Returning special rates or charges incorrectly levied

(1)This section applies if a rate notice includes special rates or charges that were levied on land to which the special rates or charges do not apply or should not have been levied.

(2)The rate notice is not invalid, but the council must, as soon as practicable, return the special rates or charges to the person who paid the special rates or charges.

Part 7    Utility charges

92   Utility charges

(1)The council may levy utility charges on any basis the council considers appropriate.

(2)For example, utility charges may be levied on the basis of any, or any combination, of the following—

(a)the rateable value of land;

(b)the use made of—

(i)a particular parcel of land; or

(ii)a particular structure; or

(iii)a class of land or structure;

(c)any circumstances that are peculiar to the supply of a service to—

(i)a particular parcel of land; or

(ii)a particular structure; or

(iii)a class of land or structure.

(3)The council may do 1 or both of the following—

(a)levy utility charges for services that have been supplied or are to be supplied during part of the financial year and part of another financial year;

(b)levy differing utility charges for services that have been supplied or are to be supplied during various periods in 1 or more financial years, and decide the way the charges are to be apportioned.

(4)However, the council may only levy utility charges for services—

(a)supplied in the last financial year; or

(b)supplied, or to be supplied, in the current financial year; or

(c)to be supplied in the next financial year.

93   Utility charges before facilities are constructed

(1)The council may, in a financial year (the current financial year), levy utility charges for supplying a service before the facility for supplying the service has been constructed if—

(a)the council reasonably believes the service will be supplied in the next financial year; and

(b)the council—

(i)has started constructing the facility; or

(ii)intends to start constructing the facility during the next financial year, and has included the funds that are necessary for construction in its annual budget for the current financial year.

(2)The utility charges are not invalid only because the service is not supplied in the next financial year for reasons beyond the council’s control.

94   Reading meters for utility charges

(1)This section is about the reading of meters for utility charges.

(2)The council may, by resolution, decide a meter is taken to have been read during the period that starts 2 weeks before, and ends 2 weeks after, the day on which the meter is actually read.

Example—

In calculating utility charges for a period ending on 30 April, if a meter is read on 10 May, the meter reading is taken to be the meter reading on 30 April.

(3)This section does not limit the council’s power to make local laws about other aspects of the administration of the metered consumption of a utility service.

(4)In this section—

meter includes any measuring device.

Part 8    Separate rates and charges

95   Levying separate rates or charges

(1)This section applies if the council decides to levy separate rates or charges.

(2)For levying rates under subsection (1), the council may fix a minimum amount of the rates.

(3)To remove any doubt, it is declared that the council may levy separate rates or charges for a service, facility or activity, whether or not the service, facility or activity is supplied by the council.

Part 9    Levying and adjusting rates and charges

Division 1 Rate notices

96   Rate notice for rates or charges

(1)The council may levy rates or charges only by a rate notice.

(2)A rate notice is a document stating—

(a)the date when the rate notice is issued; and

(b)the due date for payment of the rates or charges; and

(c)if the council has decided a discount applies to the rates or charges—

(i)the terms of the discount; and

(ii)the last day of the discount period; and

(d)if the council has decided rates or charges may be paid by instalments—the requirements for paying by instalments; and

(e)the ways in which the rates or charges may be paid.

97   Other amounts under rate notice

(1)A rate notice may also include an amount, other than an amount for rates or charges, payable to the council.

Example—

a licence fee payable to the council

(2)However, the rate notice must make it clear that—

(a)the amount is not for rates or charges; and

(b)payment of the amount, whether before or after the end of any discount period, does not affect any discount that applies to the rates or charges.

98   Entities to whom rate notice must be given

A rate notice must be given—

(a)for services supplied to a structure, or to land that is not rateable land—to the entity who asked for the service to be supplied; and

(b)in any other case—to the entity who is recorded in the council’s land record as the owner of the land on which the rates are levied.

Note—

See part 13 for more information on the land record.

99   Issue of and period covered by rate notice

(1)A rate notice may only be issued—

(a)for utility charges, for a period of at least 1 month, that the council considers appropriate; and

(b)for other rates or charges, for the whole or part of a financial year as the council considers appropriate.

(2)However, the rate notice for the rates mentioned in subsection (1)(b) must be issued for the same period for all ratepayers.

(3)If a person who is liable to pay rates or charges for a period pays the rates or charges before the council gives the person a rate notice for the period, the council is not required to give the person a rate notice for the period.

(4)However, the council must, at least once each year, issue a rate notice for each parcel of rateable land for a period of no longer than a financial year.

100   Electronic issue of rate notice and rating category statement

(1)A rate notice may be given electronically to a person if—

(a)the person has given consent to the notice being given electronically; and

(b)at the time the notice was given, it was reasonable for the council to expect the notice would be readily accessible so as to be useable for subsequent reference by the person.

(2)If a rate notice is given to a person electronically under subsection (1), a rating category statement that must or may accompany, or be contained in, the rate notice under section 81(2) or (3) may be given electronically to the person—

(a)with the rate notice; or

(b)by including the rating category statement in the notice; or

(c)by giving the person electronic access to the rating category statement.

Example for paragraph (c)—

providing the person a message stating that the statement is available to read by opening a stated hyperlink

(3)Subsection (2)(c) applies despite section 81(2) or (3).

Division 2 Adjusting rates or charges

101   What div 2 is about

This division is about the council adjusting the amount of rates or charges that have already been levied on land because particular changes happen.

102   Land stops being rateable land

If the land becomes, or stops being, rateable land, the council must adjust the rates so that the rates are calculated only on the period when the land was rateable land.

103   Change in value

If the value of the land changes under the Land Valuation Act, the council must adjust the rates so that the rates are calculated on the new value of the land for the period that starts on the day the change takes effect under that Act.

104   Change in rating category

If the land is given a rating category, including a change of rating category, the council must adjust the general rates so that the rates are calculated on the new or changed rating category for the period that starts on the day the land was given the new or changed rating category.

105   Special rates become or stop being payable

If the land becomes, or stops being, land on which the council may levy special rates or charges, the council must adjust the rates or charges so that the rates or charges are calculated on the period when the land was land on which the council could levy special rates or charges.

106   Loss of entitlement to occupy land from State

(1)This section applies if—

(a)a person is entitled to occupy land under a lease, licence or permission given by the State; and

(b)the person loses the entitlement, including, for example, because the lease, licence or permission expires or is surrendered or forfeited.

(2)The council must adjust the rates or charges so that the rates or charges are calculated only for the period when the person was entitled to occupy the land.

107   Rates or charges paid before adjustment

If the rates or charges are paid before they are adjusted, the council—

(a)if the rates or charges are reduced—must refund the overpaid amount of rates or charges; or

(b)if the rates or charges are increased—may recover the amount of rates or charges owing.

Division 3 Other matters about levying rates or charges

108   Limitation of increase in rates or charges levied

(1)When the council resolves to levy rates or charges, it also may resolve to limit the increase in the rates or charges.

(2)The rates or charges may be limited to not more than—

(a)if the rates or charges for the last financial year were for a full year—

(i)the rates or charges for the last financial year; or

(ii)the rates or charges for the last financial year, increased by a stated percentage; or

(b)if the rates or charges levied for the last financial year were not for a full year—

(i)the corresponding annual amount for the rates or charges for the last financial year; or

(ii)the corresponding annual amount for the rates or charges for the last financial year, increased by a stated percentage.

(3)The corresponding annual amount is the amount worked out by—

(a)converting the amount of the rates or charges levied for the last financial year to a daily amount; and

(b)multiplying the daily amount by 365.

(4)The resolution may specify different percentages for—

(a)different land or classes of land; or

(b)different rates or charges.

108A   Limitation of increase in rates or charges levied continues after compulsory acquisition of land

(1)This section applies if—

(a)the council resolves, under section 108, to limit the increase in the rates or charges levied on rateable land (a rates cap); and

(b)part of the rateable land is—

(i)compulsorily acquired by a government entity; or

(ii)otherwise acquired by the department administering the Transport Planning and Coordination Act 1994.

(2)Until the council resolves otherwise, the rates and charges levied on the remainder are reduced to the divided amount.

(3)However, the resolution can not be made before the next budget meeting of the council that occurs after the application of the rates cap.

(4)In this section—

compulsorily acquired, for part of rateable land, means acquired under an Act, or a law of the Commonwealth, that authorises the compulsory acquisition of land by a government entity.

Example—

land taken under the Acquisition of Land Act 1967

divided amount means the amount worked out by—

(a)dividing the amount of the rates or charges levied on the rateable land by the number of square metres of the rateable land; and

(b)multiplying the amount calculated under paragraph (a) by the number of square metres of the remainder.

government entity means the State, the Commonwealth, a local government or an entity authorised by the State, Commonwealth or a local government.

remainder, for rateable land (part of which is acquired in a manner mentioned in subsection (1)(b)), means that part of the rateable land not acquired.

109   Rates or charges may be levied or adjusted after end of financial year

The council may levy rates or charges, or adjust a rates or charges levy in a financial year, even though the resolution for making the rates or charges was made for a previous financial year.

110   When rates or charges must be paid

(1)The council must decide the date by which, or the period within which, rates or charges must be paid.

(2)The date by which, or the period within which, the rates or charges must be paid must be—

(a)at least 30 days after the rate notice for the rates or charges is issued; and

(b)subject to part 10, the same date or period for each person liable to pay the rates or charges.

(3)The council must, by resolution, make the decision at its budget meeting.

Division 4 [Expired]

110A    [Expired]

110B    [Expired]

Part 10    Concessions

111   Concession for rates or charges

The council may grant a ratepayer a concession for rates or charges for land only under this part.

112   Criteria for granting concession

(1)The council may grant the concession only if it is satisfied—

(a)the land is owned or occupied by a pensioner; or

(b)the land is owned by—

(i)an entity whose objects do not include making a profit; or

(ii)an entity that provides assistance or encouragement for arts or cultural development; or

(c)the payment of the rates or charges will cause hardship to the land owner; or

(d)the concession will encourage the economic development of Brisbane or a part of Brisbane; or

(e)the concession will encourage land that is of cultural, environmental, historic, heritage or scientific significance to Brisbane to be preserved, restored or maintained; or

(f)the land is used exclusively for the purpose of a single dwelling house or farming and could be used for another purpose, including, for example, a commercial or industrial purpose; or

(g)the land is subject to a GHG tenure, mining tenement or petroleum tenure; or

(h)the land is part of a parcel of land (a parcel) that has been subdivided and—

(i)the person who subdivided the parcel is the owner of the land; and

(ii)the land is not developed land.

(2)In this section—

GHG tenure see the Greenhouse Gas Storage Act 2009, section 18(2).

mining tenement see the Mineral Resources Act 1989, schedule 2.

petroleum tenure means—

(a)a petroleum tenure under the Petroleum and Gas (Production and Safety) Act 2004, section 18(3); or

(b)an authority to prospect or lease under the Petroleum Act 1923.

113   Types of concession

The concession may only be of the following types—

(a)a rebate of all or part of the rates or charges;

(b)an agreement to defer payment of the rates or charges;

(c)an agreement to accept a transfer of unencumbered land in full or part payment of the rates or charges.

114   Resolutions for granting concession

(1)The council may grant the concession only by—

(a)a resolution granting the concession to a stated ratepayer; or

(b)if the concession is of a type mentioned in section 113(a) or (b)—a resolution granting the concession to a ratepayer who is a member of a stated class of ratepayers.

(2)The council may make the resolution before it levies the rates or charges.

(3)The council may make a resolution under subsection (1)(a) only if the ratepayer has applied for the concession in a way accepted by the council.

(4)If the council grants a concession by making a resolution under subsection (1)(b), the concession may be granted only to the ratepayers whom the council is satisfied are eligible for the concession.

(5)The resolution may include conditions for granting the concession to the ratepayer.

(6)Without limiting subsection (5), the conditions may include the following—

(a)a condition requiring the ratepayer to show the council particular information or documents or follow a procedure to be eligible for the concession;

Examples—

•a condition requiring the ratepayer to produce a health care card or pensioner concession card to show the ratepayer’s eligibility for the concession for the rates or charges

•a condition requiring the ratepayer to enter an agreement to defer payment of rates or charges in a form required by the council

(b)a condition limiting the period for which the ratepayer is granted the concession.

Example—

for a concession on the basis of the ratepayer’s receipt of a disability support pension, a condition limiting the concession to the period for which the ratepayer receives the pension

115   Special provision for rebate for land occupied by pensioners

(1)The council may grant a rebate of rates or charges for land occupied only by pensioners only if the land owner agrees to pass the benefit of the rebate on to the pensioners.

(2)The council may grant a rebate of rates or charges for land that is occupied by pensioners and other persons, only—

(a)for that part of the rates or charges that the council considers is fairly attributable to the part of the land where pensioners have a right to exclusive occupancy; and

(b)if the land owner agrees to pass the benefit of the rebate on to the pensioners.

116   Refund of rebated rates or charges already paid

(1)This section applies if—

(a)the council grants a rebate of rates or charges to a ratepayer or a ratepayer who is a member of a class of ratepayers; and

(b)the ratepayer has already paid the rates or charges.

(2)The council must refund the amount of the rebated rates or charges to the ratepayer.

117   Special provision for agreement to defer rates or charges

(1)This section applies if a concession to a ratepayer for rates or charges includes an agreement to defer the payment of the rates or charges.

(2)The agreement must state either—

(a)for an agreement under which the rates or charges become payable on a particular day—the due date for payment of the rates or charges; or

(b)for an agreement under which the rates or charges become payable when an event happens—a description of the event and the due date for payment of the rates or charges in reference to the event.

Example—

An agreement provides for general rates for land to be paid at the end of a stated period after the land is transmitted to the ratepayer’s personal representative or sold.

(3)The agreement may also include a condition that the ratepayer must pay an additional charge in return for the council agreeing to defer payment of the rates or charges.

118   Special provision for agreement to accept land transfer

(1)This section applies if a concession to a ratepayer for rates or charges includes an agreement to accept a transfer of unencumbered land in full or part payment of the rates or charges.

292   Appeals

(1)This section applies if a person is entitled, under section 54 as in force immediately before the commencement, to appeal against a decision of the chief executive officer to refuse to deliver possession of a vehicle.

(2)Sections 55 to 58 as in force immediately before the commencement continue to apply for the appeal as if the amendment regulation had not commenced.

Part 6    Transitional provisions for Local Government Legislation (Implementing Stage 2 of Belcarra) Amendment Regulation 2019

293   Application of s 178 to annual report for financial year starting 1 July 2019

The council’s annual report for the financial year starting on 1 July 2019 must comply with—

(a)for the period starting on 1 July 2019 and ending immediately before the commencement—section 178 as in force immediately before the commencement; and

(b)for the period starting on the commencement and ending on 30 June 2020—section 178 as in force on the commencement.

294   Application of s 181 to annual report for financial year starting 1 July 2019

Section 181, as in force before the commencement, continues to apply to the council’s annual report for the financial year starting on 1 July 2019 as if the Local Government Legislation (Implementing Stage 2 of Belcarra) Amendment Regulation 2019, section 6 had not commenced.

Part 7    Transitional provisions for Local Government Legislation (Boundary Changes and Other Matters) Amendment Regulation 2019

Division 1 Wards of Brisbane for 2020 quadrennial elections

295   Wards of Brisbane for 2020 quadrennial elections—Act, s 17

(1)For the purpose of the 2020 quadrennial elections—

(a)the wards of Brisbane are named in schedule 1A; and

(b)the boundaries of each ward are shown on map LGB 1 edition 3, sheets 2 to 27; and

(c)the boundaries of each ward are shown on the sheet number of map LGB 1 edition 3 stated in schedule 1A opposite the ward’s name.

(2)To remove any doubt, it is declared that—

(a)for the purpose of the 2020 quadrennial elections, the name and boundaries of each ward of Brisbane are as stated in schedule 1A instead of schedule 1; and

(b)for all other purposes, the name and boundaries of each ward of Brisbane are as stated in schedule 1.

(3)This section applies despite section 4.

(4)In this section—

2020 quadrennial elections means the quadrennial elections held in 2020.

Division 2 Continuation of wards after 2020 quadrennial elections

296   Temporary continuation of wards

(1)Section 4 and schedule 1, as in force immediately before the commencement, continue to apply until the conclusion of the 2020 quadrennial elections.

(2)This section applies despite section 4 and schedule 1.

(3)In this section—

2020 quadrennial elections means the quadrennial elections held in 2020.

Part 8    Transitional provision for Local Government Legislation (Integrity) Amendment Regulation 2020

297   Gifts and donations—sch 3, ss 12 and 14B

(1)This section applies if, under schedule 3, a relevant person’s reporting term includes a period that occurred partly before the commencement.

(2)A reference in schedule 3, section 12(1)(b) to a gift given to the relevant person during the person’s reporting term includes a reference to a gift given to the person before the commencement during the person’s reporting term.

(3)A reference in schedule 3, section 14B(1)(b) to a donation made during the person’s reporting term does not include a reference to a donation made before the commencement during the person’s reporting term.

Part 9    Transitional provisions for Local Government Legislation Amendment Regulation (No. 1) 2020

298   Definitions for part

In this part—

former, for a provision of this regulation, means the provision as in force from time to time before the commencement.

new, for a provision of this regulation, means the provision as in force from the commencement.

299   Selling land for overdue rates or charges

(1)This section applies if—

(a)before the commencement, the council decided to sell land under section 132(2); and

(b)on the commencement, the land has not been sold or taken to have been sold under section 135(4).

(2)Former chapter 4, part 12 continues to apply in relation to the sale of the land.

300   Copy of audited financial statements of controlled entities for financial year ending 30 June 2020

Section 203B does not apply to the council in relation to the copy of the audited financial statements of a controlled entity of the council for the financial year ending 30 June 2020.

301   Existing notices about resolution to apply strategic contracting procedures

(1)This section applies if—

(a)before the commencement, the council published a notice under former section 208(3)(c); and

(b)on the commencement, the meeting to which the notice relates has not been held.

(2)The notice continues in effect as if it were a notice under new section 208(3)(c).

302   Existing invitations to tender and invitations for expressions of interest

(1)This section applies if—

(a)before the commencement, the council advertised an invitation to tender or invitation for expressions of interest under former section 218(4)(a), 218(5)(a), 221(4)(a), 222(5)(a) or 223(4)(a); and

(b)on the commencement, the period for giving a tender or expression of interest in response to the invitation under former section 218, 221, 222 or 223 has not ended.

(2)The invitation continues in effect as if it were an invitation under new section 218(4)(a), 218(5)(a), 221(4)(a), 222(5)(a) or 223(4)(a).

303   Registers of interests of councillors

(1)The council must ensure that an extract of the register of interests for each councillor is made available for inspection under new section 273 within 35 days after the commencement.

(2)Former section 273 continues to apply to the register of interests of a councillor until the council makes an extract of the register available for inspection under new section 273.

Part 10    Transitional provision for Queensland Future Fund (Titles Registry) Act 2021

304   Transfer of existing competitive neutrality complaints to competition authority

(1)This section applies if, immediately before the commencement—

(a)a competitive neutrality complaint made to the QPC under this regulation had not been resolved or withdrawn; and

(b)the QPC had not completed all actions in relation to the complaint that the QPC was required to take under chapter 3, part 2, division 6.

(2)Chapter 3, part 2, division 6 applies in relation to the competitive neutrality complaint as if the complaint were made to the competition authority under section 33.

(3)In this section—

QPC means the Queensland Productivity Commission under the repealed Queensland Productivity Commission Act 2015.

Part 11    Transitional provisions for Local Government Legislation (Boundary Changes and Other Matters) Amendment Regulation 2023

305   Definition for part

In this part—

former, for a provision of this regulation, means the provision as in force immediately before the commencement.

306   Particular financial documents for 2022–2023 financial year

(1)This section applies if, after the commencement, the council adopts its annual report for the 2022–2023 financial year and that report contains—

(a)a current-year financial sustainability statement for the 2022–2023 financial year; or

(b)a long-term financial sustainability statement for the 2022–2023 financial year; or

(c)a community financial report for the 2022–2023 financial year.

(2)Former sections 160, 170 and 171 continue to apply in relation to the annual report.

307   Budget for 2023–2024 financial year

(1)This section applies if, after the commencement, the council adopts or amends its budget for the 2023–2024 financial year.

(2)Former section 160 continues to apply in relation to the budget.

Part 12    Transitional provisions for Local Government Legislation (Superannuation) Amendment Regulation 2024

308   Definition for part

former, in relation to a section of this regulation, means the section as in force immediately before the commencement.

309   Disciplinary actions that are deductions from salary or wages

(1)This section applies if—

(a)before the commencement, either—

(i)a written notice of disciplinary action mentioned in former section 258(1)(c) had been given to a council employee; or

(ii)disciplinary action taken against a council employee had been changed on appeal under former section 259(2); and

(b)immediately before the commencement, the disciplinary action had not been taken.

(2)For taking the disciplinary action, former sections 258 and 259 continue to apply as if the Local Government Legislation (Superannuation) Amendment Regulation 2024, sections 4 and 5 had not commenced.

310   Appeals relating to deductions from salary or wages

(1)This section applies if, before the commencement—

(a)an appeal against disciplinary action mentioned in former section 258(1)(c) had been started but not decided; or

(b)the period for starting an appeal against disciplinary action mentioned in former section 258(1)(c) had started but not ended.

(2)For the purposes of starting or continuing the appeal, former sections 258 and 259 continue to apply as if the Local Government Legislation (Superannuation) Amendment Regulation 2024, sections 4 and 5 had not commenced.

Schedule 1 City of Brisbane—electoral ward boundaries

section 4

Electoral ward	Map LGB 1 edition 3
Bracken Ridge	Sheet 2
Calamvale	Sheet 3
Central	Sheet 4
Chandler	Sheet 5
Coorparoo	Sheet 6
Deagon	Sheet 7
Doboy	Sheet 8
Enoggera	Sheet 9
Forest Lake	Sheet 10
Hamilton	Sheet 11
Holland Park	Sheet 12
Jamboree	Sheet 13
Macgregor	Sheet 14
Marchant	Sheet 15
McDowall	Sheet 16
Moorooka	Sheet 17
Morningside	Sheet 18
Northgate	Sheet 19
Paddington	Sheet 20
Pullenvale	Sheet 21
Runcorn	Sheet 22
Tennyson	Sheet 23
The Gabba	Sheet 24
The Gap	Sheet 25
Walter Taylor	Sheet 26
Wynnum-Manly	Sheet 27

Schedule 1A [Repealed]

Schedule 2 Pricing provisions

schedule 4, definition pricing provisions

1   Definition for sch 2

In this schedule—

relevant activity, of the council, means—

(a)a significant business activity of the council to which full cost pricing applies; or

(b)a business activity of the council to which the code of competitive conduct applies.

2   Required revenue for deciding charges

In deciding charges to persons for goods or services provided in conducting a relevant activity, the council must ensure the projected total revenue from conducting the activity is enough to cover the projected total costs of conducting the activity for—

(a)if the relevant activity is an activity to which the code of competitive conduct applies—a period of more than 1 year but not more than 5 years; or

(b)otherwise—each financial year in which the activity is conducted.

3   Different charges for commercial reasons

(1)A charge may be decided for providing particular goods or services in conducting a relevant activity that is, for commercial reasons, an appropriate charge for the goods or services provided.

(2)For subsection (1), a charge is, for commercial reasons, an appropriate charge if it could reasonably be charged if the goods or services were provided by an entity conducting the relevant activity with the primary object of making a profit from conducting the activity.

4   Total costs of conducting relevant activity

(1)For this schedule, the total costs of conducting a relevant activity include each of the following—

(a)the operational costs incurred in conducting the activity;

(b)administrative and overhead costs;

(c)the cost of resources used in conducting the activity;

(d)depreciation;

(e)equivalents for Commonwealth or State taxes the council is not liable to pay because it is a local government;

(f)equivalents for the cost of funds advantage the council obtains over commercial interest rates because of State guarantees on borrowings;

(g)return on capital.

(2)The total costs must be adjusted for other advantages and disadvantages of the council that are not eliminated.

(3)Subsection (2) does not apply in relation to a relevant activity to which commercialisation applies.

5   Allocation of administrative and overhead costs

For section 4(1)(b), the council must make a reasonable allocation of its administrative and overhead costs to each relevant activity, having regard to all of the council’s relevant activities.

6   Cost of resources used in conducting activity

(1)For section 4(1)(c), if resources are provided by or to the council for conducting an activity, the cost of resources used in conducting the activity may be taken to be—

(a)if the resources have an identifiable cost—the cost of the resources; or

(b)if paragraph (a) does not apply and the resources are readily available on the open market—the price at which the resources can be obtained on the market.

(2)If subsection (1)(b) applies, the council must ensure the terms on which the cost is based are similar to the terms on which they are made available in conducting the relevant activity.

7   Depreciation

(1)For section 4(1)(d), depreciation of an asset used in conducting a relevant activity must be based on the depreciable amount for the asset allocated over its useful life.

(2)However, the council may decide to base the depreciation on an amount decided by the council to be appropriate in the circumstances.

8   Equivalent amounts for taxes council is not liable to pay

(1)This section applies for section 4(1)(e) for working out the equivalent amount for a Commonwealth or State tax the council is not liable to pay because it is a local government.

(2)The equivalent amount must be worked out—

(a)for a tax to which a tax equivalents manual applies—by applying the general principles provided for in the manual; or

(b)if paragraph (a) does not apply—by estimating the amount a private sector business conducting the relevant activity would calculate to be its liability to pay the tax.

(3)Subsection (2)(a) does not, of itself, require the council to comply with a process or other requirement under the tax equivalents manual.

(4)However, the council must keep, for 7 years from the day the equivalent amount is worked out, details of the calculations made in working out the equivalent amount.

(5)This section does not apply for a relevant activity to which commercialisation applies.

9   Guarantees by State

(1)This section applies for section 4(1)(f) in relation to a relevant activity that is a business activity to which the code of competitive conduct applies.

(2)If the State guarantees repayment of a debt of the council attributed to the relevant activity, the council must, in conducting the activity, take account of amounts equivalent to the cost of funds advantage the council obtains over commercial interest rates because of the guarantee.

10   Return on capital

(1)This section applies for section 4(1)(g).

(2)The amount for the return on the capital used by the council in conducting a relevant activity must be decided using the rate at which, in the council’s opinion, a comparable private sector business conducting the activity would be able to obtain the capital in the market.

(3)In deciding the rate under subsection (2), the council must have regard to the split the council considers appropriate, for the type of business activity, between equity and loan capital and the return appropriate to each.

(4)However, the amount for the return on the capital used in conducting a business activity for the first year in which the business activity is a relevant activity may be the amount the council decides.

(5)In this section—

capital used in conducting a business activity means the total value, decided using an accepted accountancy method, of the assets used for the business activity less the liabilities attributable to the activity.

Schedule 3 Financial and non-financial particulars for registers of interests

section 269(2)

1   Definitions for schedule

In this schedule—

conflict of interest, in relation to a councillor, means—

(a)a prescribed conflict of interest; or

(b)a declarable conflict of interest.

relevant person means any of the following persons—

(a)a councillor;

(b)the chief executive officer;

(c)a councillor advisor;

(d)a senior executive employee;

(e)a person who is related to a councillor, the chief executive officer, a councillor advisor or a senior executive employee.

reporting term, for a relevant person, means—

(a)for a councillor or a person who is related to a councillor—the relevant term for the councillor; or

(b)for the chief executive officer or a person who is related to the chief executive officer—

(i)the period of the chief executive officer’s current contract of employment; and

(ii)if the chief executive officer held a contract of employment as chief executive officer for a period ending immediately before the start of the current contract—the period of the contract of employment ending immediately before the chief executive officer’s current contract started; or

(c)for a councillor advisor or a person who is related to a councillor advisor—

(i)the period of the councillor advisor’s current contract of employment; and

(ii)if the councillor advisor held a contract of employment as a councillor advisor for a period ending immediately before the start of the current contract—the period of the contract of employment ending immediately before the councillor advisor’s current contract started; or

(d)for a senior executive employee or a person who is related to a senior executive employee—

(i)the period of the senior executive employee’s current contract of employment; and

(ii)if the senior executive employee held a contract of employment as a senior executive employee for a period ending immediately before the start of the current contract—the period of the contract of employment ending immediately before the senior executive employee’s current contract started.

securities see the Corporations Act, section 9.

2   Shareholding or controlling interest in corporation

(1)The particulars required for each corporation in which a relevant person is a shareholder or has a controlling interest in shares are—

(a)the corporation’s name; and

(b)if the corporation is a proprietary company—

(i)the nature of the activities of the proprietary company; and

(ii)the investments or other interests in property of the proprietary company; and

(iii)for each corporation that is a subsidiary of the proprietary company—the corporation’s name and investments or other interests in property.

(2)In this section—

controlling interest, in shares in a corporation, for a person, means the person is able—

(a)to dispose of, or to exercise control over the disposal of, the shares; or

(b)if the shares are voting shares—to exercise, or to control the exercise of, a voting power attached to the shares.

proprietary company see the Corporations Act, section 9.

subsidiary, in relation to a proprietary company, see the Corporations Act, section 9.

3   Executive officer of corporation

The particulars required for each corporation of which a relevant person is an executive officer are—

(a)the corporation’s name; and

(b)the nature of the person’s role as an executive officer; and

(c)the nature of the corporation’s activities.

4   Beneficial interest in trust or nominee corporation

(1)The particulars required for each family or business trust or nominee corporation in which a relevant person holds a beneficial interest are—

(a)the name of, or a description sufficient to identify, the trust, or the corporation’s name; and

(b)the nature of the activities of the trust or corporation; and

(c)the nature of the interest.

(2)In this section—

nominee corporation means a corporation whose principal business is holding marketable securities under the Corporations Act as a trustee or nominee.

5   Self managed superannuation fund

(1)This section applies to each self managed superannuation fund for which a relevant person is—

(a)a trustee; or

(b)if the trustee of the fund is a corporation—a director of the trustee.

(2)The particulars required for each self managed superannuation fund are––

(a)the name or a description of the fund; and

(b)the nature of the activities of the fund; and

(c)the investments or other interests in property held, of which the relevant person is aware, by the fund.

(3)In this section—

director see the Corporations Act, section 9.

self managed superannuation fund see the Superannuation Industry (Supervision) Act 1993 (Cwlth), section 10.

6   Trustee for trust

The particulars required for each family or business trust of which a relevant person is a trustee are—

(a)the name of, or a description sufficient to identify, the trust; and

(b)the nature of the trust’s activities; and

(c)the name of each beneficiary of the trust, or, if the trust is a discretionary trust, each class of persons who may benefit under the trust.

7   Partnership and joint venture

The particulars required for each partnership or joint venture in which a relevant person has an interest are—

(a)the name of, or a description sufficient to identify, the partnership or joint venture; and

(b)the nature of the partnership’s or joint venture’s activities; and

(c)the nature of the interest; and

(d)the investments or other interests in property held, of which the relevant person is aware, by the partnership or joint venture.

8   Land

The particulars required for all land in which a relevant person has an interest are—

(a)the suburb or locality of the land; and

(b)the approximate size of the land; and

(c)the purpose for which the land is, and is intended to be, used; and

(d)the nature of the interest.

9   Liability

(1)The particulars required for each liability, other than department store and credit card accounts, of a relevant person, trust or private company are—

(a)the nature of the liability; and

(b)the name of the creditor.

(2)However, subsection (1) does not apply if the debt—

(a)is for an amount of $10,000 or less; or

(b)arises from the supply of goods or services supplied in the ordinary course of—

(i)the relevant person’s business; or

(ii)the business of the trust or private company.

(3)In this section—

private company means a proprietary company in which a relevant person holds securities.

trust means a trust of which a relevant person is a beneficiary.

10   Debentures and similar investments

(1)The particulars required for each debenture or similar investment held by a relevant person are—

(a)the nature of the investment; and

(b)the name of the corporation in which the investment is made; and

(c)the nature of the business of the corporation.

(2)In this section—

debenture see the Corporations Act, section 9.

11   Savings and investment accounts

The particulars required for each savings or investment account of a relevant person held with a financial institution are—

(a)the nature of the account; and

(b)the name of the institution.

12   Gifts totalling $500 or more

(1)This section applies to the following gifts—

(a)each gift of $500 or more given to a relevant person by another person (a donor);

(b)all gifts given to a relevant person by another person (also a donor) during the reporting term for the relevant person that total $500 or more.

(2)The particulars required for each gift are—

(a)the donor’s name; and

(b)a description of the gift.

(3)However, subsection (1) does not apply to the following gifts—

(a)a gift that is required to be the subject of a return under the Local Government Electoral Act 2011, part 6;

(b)a gift received by a relevant person in an official capacity if the relevant person gives it to the council;

(c)a gift of hospitality, or attendance at a sporting or cultural event, received by any of the following persons who receive the hospitality or attend the event in an official capacity—

(i)a councillor, the chief executive officer, a councillor advisor or a senior executive employee;

(ii)a spouse of a person mentioned in subparagraph (i);

(d)a gift given to a relevant person by the relevant person’s spouse, other family member or friend if the relevant person is satisfied the gift could not give rise to a conflict of interest in relation to the relevant person’s duties under the Act.

(4)In this section—

gift means—

(a)the transfer of money, other property or other benefit—

(i)without consideration; or

(ii)for a consideration substantially less than full consideration; or

(b)a loan of money or other property made on a permanent or indefinite basis, other than an overdraft facility.

13   Sponsored travel or accommodation benefit

(1)The particulars required for each sponsored travel or accommodation benefit received by a relevant person are—

(a)the source of the contribution for the travel or accommodation; and

(b)the nature and purpose of the benefit.

(2)In this section—

employment-related or upgraded, in relation to a person’s travel or accommodation, see section 177E(2) of the Act.

sponsored travel or accommodation benefit, received by a relevant person, means—

(a)a sponsored travel or accommodation benefit within the meaning of section 177E(2) of the Actreceived by the relevant person; or

(b)travel or accommodation undertaken or used by the relevant person, other than employment-related or upgraded travel or accommodation, if—

(i)the relevant person’s spouse, other family member or friend contributes, whether financially or non-financially, to the cost of the travel or accommodation; and

(ii)the contribution could give rise to a conflict of interest in relation to the relevant person’s duties under the Act.

14   Membership of political party or trade or professional organisation

The particular required for each political party or trade or professional organisation of which a relevant person is a member is its name.

14A   Executive officer of particular organisations

The particular required for each organisation, other than a corporation mentioned in section 3 or a political party or trade or professional organisation mentioned in section 14, of which a relevant person is an executive officer is its name.

14B   Donations made totalling $500 or more

(1)This section applies to the following donations made by a relevant person—

(a)each donation of $500 or more made to another person or organisation;

(b)all donations made to another person or organisation during the reporting term for the relevant person that total $500 or more.

(2)The particular required for each donation is the name of the person or organisation to whom the donation was made.

(3)However, subsection (1) does not apply to a donation made by a relevant person to the relevant person’s spouse, other family member or friend if the relevant person is satisfied the donation could not give rise to a conflict of interest in relation to the relevant person’s duties under the Act.

15   Other assets with value of more than $5,000

(1)The particulars required for each other asset of a relevant person with a value of more than $5,000 are sufficient details of the asset to identify it.

(2)This section does not apply to the following—

(a)household and personal effects;

(b)a motor vehicle used mainly for personal use;

(c)superannuation entitlements.

16   Other sources of income of more than $500 a year

The particulars required for each other source of income of $500 or more a year received by the following are sufficient details of the income to identify it—

(a)a relevant person;

(b)a proprietary company, or trust, in which the relevant person holds securities.

17   Other interests

(1)The particulars required for each other interest of a relevant person are sufficient details of the interest to identify it.

(2)In this section—

interest, of the relevant person, means an interest—

(a)of which the relevant person is aware; and

(b)that raises, appears to raise, or could raise, a conflict between the relevant person’s duties under the Act and the holder of the interest.

Schedule 3A Content of extracts of registers of interests of councillors

section 273(3)

Column 1	Column 2
Interest	Period
a gift mentioned in schedule 3, section 12(1)(a) that is less than $2,000	(a)  the term in which the gift is received; and (b)  if the councillor holds office for a term (the new term) starting immediately after the term mentioned in paragraph (a) ends—the new term
gifts mentioned in schedule 3, section 12(1)(b) that total less than $2,000	(a)  the term in which the gifts first total $500 or more; and (b)  if the councillor holds office for a term (the new term) starting immediately after the term mentioned in paragraph (a) ends—the new term
a gift or gifts mentioned in schedule 3, section 12(1) not mentioned in the above 2 entries	each term the councillor holds office as a councillor
a sponsored travel or accommodation benefit mentioned in schedule 3, section 13 that is less than $2,000	(a)  the term in which the sponsored travel or accommodation benefit is received; and (b)  if the councillor holds office for a term (the new term) starting immediately after the term mentioned in paragraph (a) ends—the new term
a sponsored travel or accommodation benefit mentioned in schedule 3, section 13 that is $2,000 or more	each term the councillor holds office as a councillor
all sponsored travel or accommodation benefits mentioned in schedule 3, section 13 received by a councillor from 1 person during the relevant term for the councillor that total $2,000 or more	each term the councillor holds office as a councillor
a donation mentioned in schedule 3, section 14B(1)(a) that is less than $2,000	(a)  the term in which the donation was made; and (b)  if the councillor holds office for a term (the new term) starting immediately after the term mentioned in paragraph (a) ends—the new term
donations mentioned in schedule 3, section 14B(1)(b) that total less than $2,000	(a)  the term in which the donations made first total $500 or more; and (b)  if the councillor holds office for a term (the new term) starting immediately after the term mentioned in paragraph (a) ends—the new term
a donation or donations mentioned in schedule 3, section 14B(1) not mentioned in the above 2 entries	each term the councillor holds office as a councillor
another interest mentioned in schedule 3	the period for which the councillor holds the interest

Schedule 4 Dictionary

section 2

2-year averaged value see section 68(1).

3-year averaged value see section 69(1).

accrued right to long service leave, for chapter 8, part 3, division 2, see section 262(2).

advertising see section 189(3).

advertising spending policy see section 189(1).

annual budget means the council’s annual budget under chapter 5, part 2, division 3.

annual implementation plan see section 87(11).

annual report means the council’s annual report under chapter 5, part 3, division 3.

audit committee means the audit committee established under section 200.

auditor-general’s audit report means a report under the Auditor-General Act 2009, section 40.

auditor-general’s observation report see section 203.

business entity means—

(a)the council to the extent it carries on the business activity, including a business unit of the council; or

(b)a corporatised business entity.

categorisation officer means a person appointed under section 76.

change of owner notice, for chapter 4, part 13, division 3, see section 152.

commercial business unit see section 24(2).

community financial report means the council’s community financial report under section 171.

community grants policy see section 187.

community organisation means—

(a)an entity that carries on activities for a public purpose; or

(b)another entity whose primary object is not directed at making a profit.

community service obligation see section 21.

community titles Act means—

(a)the Body Corporate and Community Management Act 1997; or

(b)the Building Units and Group Titles Act 1980; or

(c)the Integrated Resort Development Act 1987; or

(d)the Mixed Use Development Act 1993.

competition authority means the Queensland Competition Authority established under the Queensland Competition Authority Act 1997.

competitive advantage see section 19(3).

competitive disadvantage see section 19(5).

complainant see section 33(2)(b)(i).

complaints management process see section 279(3).

concession, for rates or charges, means a concession granted under chapter 4, part 10.

conclusion, of a local government election, see the Local Government Electoral Act 2011, section 7.

conflict of interest, for schedule 3, see schedule 3, section 1.

contracting activities ...

contracting plan see section 210(3).

control, in relation to a controlled entity of the council, means control within the meaning of the Auditor-General Act 2009, section 5.

controlled entity, of the council, means a controlled entity under the Auditor-General Act 2009, section 5, subject to the control of—

(a)the council, whether on its own or with 1 or more other entities; or

(b)an entity subject to the control of the council, whether on its own or with 1 or more other entities.

control measure, for managing a risk, means a measure that may be adopted for managing the risk.

corporate plan means the corporate plan adopted under section 157.

corporatised business entity means a company registered under the Corporations Act that is owned or controlled by the council.

court proceedings means proceedings in a court having jurisdiction for the recovery of a debt in the amount claimed.

differential general rates see section 73(2).

discount period see section 122(2).

distributor-retailer see the South-East Queensland Water (Distribution and Retail Restructuring) Act 2009, section 8.

due date for payment, for rates or charges, means—

(a)the due date stated in the rate notice by which the rates or charges must be paid; or

(b)if a concession defers payment of the rates or charges under section 113(b)—the due date stated in the agreement to defer payment of the rates or charges under the concession; or

(c)if a concession accepts a transfer of unencumbered land in full or part payment of the rates or charges under section 113(c)—the due date stated in the agreement to accept the transfer.

entertainment and hospitality policy see section 188(1).

expenses reimbursement policy see section 236(2).

financial institution account means an account with a financial institution.

financial management (sustainability) guideline means the document called ‘Financial Management (Sustainability) Guideline 2024’, version 1, made by the chief executive and published on the department’s website.

foreshore means land between the high-water mark and low-water mark during ordinary spring tides.

former employer, for chapter 8, part 3, division 2, see section 262(3)(a).

former employment, for chapter 8, part 3, division 2, see section 262(3)(a).

government agency is—

(a)the State, a government entity, a corporatised business entity or another local government; or

(b)another Australian government or an entity of another Australian government; or

(c)a local government of another State.

interested parties are—

(a)the owner of the land; and

(b)the holder of any registered interest in the land; and

(c)any encumbrancee, lessee or trustee of the land who has given the council notice of their interest in the land.

internal audit plan see section 199(2).

investigation notice see section 37(2).

key principles of commercialisation see section 25.

land record see section 146(2).

Land Valuation Act means the Land Valuation Act 2010.

large-sized contractual arrangement see section 214(3).

leader of the opposition means the councillor who is recognised by the council as the Leader of the Opposition.

long-term asset management plan means the plan adopted under section 159.

mall traffic permit ...

mall traffic restriction ...

market value, of land, for chapter 4, part 12, division 3, see section 129.

measures of financial sustainability, for the council for a financial year, see section 160(6).

medium-sized contractual arrangement see section 214(2).

new employer, for chapter 8, part 3, division 2, see section 262(3)(a).

new employment, for chapter 8, part 3, division 2, see section 262(3)(a).

new owner, for chapter 4, part 13, division 3, see section 152.

notice means a written notice.

notice of intention to acquire, for land, see section 141(3).

notice of intention to sell, for land, see section 132(4).

objection notice see section 83(4).

overall plan see section 87(7).

overdue, for rates or charges, see section 124.

pensioner means a person who is the holder of a pensioner concession card issued by the department of the Commonwealth responsible for administering the Social Security Act 1991 (Cwlth) or the Veterans’ Entitlements Act 1986 (Cwlth).

preferred supplier arrangement means a preferred supplier arrangement under section 223.

pre-qualified supplier see section 222(8).

prescribed accounting standard see section 169.

previous owner, for chapter 4, part 13, division 3, see section 152.

pricing provisions means the provisions in schedule 2.

private sector business means a business in the private sector.

procurement policy see section 190.

publicly available means available for inspection by the public at the council’s public office and on its website.

QCA ...

QCA Act ...

QPC ...

rateable value see section 67(2).

rate notice see section 96(2).

ratepayer is a person who is liable to pay rates or charges.

rating category see section 74(1).

rating category statement see section 81(4).

recreational vehicle means a bicycle or wheeled recreational device under the Transport Operations (Road Use Management) Act 1995, schedule 4.

Examples of recreational vehicles—

rollerblades, skateboards and scooters

registered interest, in land, means an interest in land that has been registered by the registrar of titles.

registered operator, of a vehicle, see the Transport Operations (Road Use Management) Act 1995, schedule 4.

related see section 267(2).

relevant measures of financial sustainability ...

relevant person, for schedule 3, see schedule 3, section 1.

reporting term, for schedule 3, see schedule 3, section 1.

salary includes allowances.

securities, for schedule 3, see schedule 3, section 1.

significant contract see section 210(3)(g).

special meeting see section 245(5).

State encumbrance see section 130(2).

statement of estimated financial position see section 197(2).

strategic approach see section 207(2).

tax see section 22(4).

tax equivalent see section 22(3).

tax equivalents manual see section 22(2).

trust fund see section 192(2).

trust money see section 192(3).

valuable non-current asset see section 214(7).

valuable non-current asset contract see section 214(5).

value, of land, see section 65.

vehicle see the Transport Operations (Road Use Management) Act 1995, schedule 4.

wages include a salary.