Local Government (Finance, Plans and Reporting) Regulation 2010 (QLD)

Queensland Local Government Act 2009 Local Government (Finance, Plans and Reporting) Regulation 2010 Reprinted as in force on 1 July 2012 Reprint No. 2B This reprint is prepared by the Office of the Queensland Parliamentary Counsel Warning—This reprint is not an authorised copy NOTE—This is the last reprint before repeal. Repealed by 2012 SL No. 236 s 312

Information about this reprint This regulation is reprinted as at 1 July 2012. The reprint shows the law as amended by all amendments that commenced on or before that day (Reprints Act 1992 s 5(c)). The reprint includes a reference to the law by which each amendment was made—see list of legislation and list of annotations in endnotes. Also see list of legislation for any uncommenced amendments. This page is specific to this reprint. See previous reprints for information about earlier changes made under the Reprints Act 1992. A table of reprints is included in the endnotes. Also see endnotes for information about— • when provisions commenced • editorial changes made in earlier reprints. Spelling The spelling of certain words or phrases may be inconsistent in this reprint or with other reprints because of changes made in various editions of the Macquarie Dictionary (for example, in the dictionary, ‘lodgement’ has replaced ‘lodgment’). Variations of spelling will be updated in the next authorised reprint. Dates shown on reprints Reprints dated at last amendment All reprints produced on or after 1 July 2002, authorised (that is, hard copy) and unauthorised (that is, electronic), are dated as at the last date of amendment. Previously reprints were dated as at the date of publication. If an authorised reprint is dated earlier than an unauthorised version published before 1 July 2002, it means the legislation was not further amended and the reprint date is the commencement of the last amendment. If the date of an authorised reprint is the same as the date shown for an unauthorised version previously published, it merely means that the unauthorised version was published before the authorised version. Also, any revised edition of the previously published unauthorised version will have the same date as that version. Replacement reprint date If the date of an authorised reprint is the same as the date shown on another authorised reprint it means that one is the replacement of the other.

Queensland Local Government (Finance, Plans and Reporting) Regulation 2010 Contents Chapter 1 1 2 3 4 Chapter 2 Part 1 Division 1 5 Division 2 6 Part 2 7 Part 3 8 9 10 Part 4 11 12 13 Part 5 Division 1 14 15 16 Page Preliminary Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 What this regulation is about . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Rates and charges Preliminary Introduction What ch 2 is about . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Interpretation What is the value of land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Land exempt from rating Land that is exempt from rating—Act, s 93 . . . . . . . . . . . . . . . . . 13 Value of land used for rates Rateable value of land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Working out the 2-year averaged value . . . . . . . . . . . . . . . . . . . . 15 Working out the 3-year averaged value . . . . . . . . . . . . . . . . . . . . 15 Minimum general rates Minimum general rates for land generally . . . . . . . . . . . . . . . . . . 16 Minimum general rates on timeshare property. . . . . . . . . . . . . . . 17 Value of mining claim for fixing minimum general rates . . . . . . . . 18 Differential general rates Introduction Differential general rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Categorisation of land for differential general rates . . . . . . . . . . . 19 Later categorisation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Local Government (Finance, Plans and Reporting) Regulation 2010 Contents Division 2 Subdivision 1 17 18 19 20 21 Subdivision 2 21A 21B Division 3 22 Division 4 23 24 25 26 27 Part 6 28 29 30 31 32 Part 7 33 34 35 36 Part 8 37 Part 9 Division 1 38 39 Entering land to categorise land Categorisation officers What sdiv 1 is about . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appointing categorisation officer . . . . . . . . . . . . . . . . . . . . . . . . . Identity card for categorisation officer . . . . . . . . . . . . . . . . . . . . . Exercise of power of entry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . End of appointment of categorisation officer . . . . . . . . . . . . . . . . Categorisation by Land Court What sdiv 2 is about . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering private property with written notice . . . . . . . . . . . . . . . . Notice of categorisation of land Notice to owner of categorisation . . . . . . . . . . . . . . . . . . . . . . . . . Objecting to rates category What div 4 is about. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Land owner’s objection to rates category . . . . . . . . . . . . . . . . . . . Decision on a land owner’s objection . . . . . . . . . . . . . . . . . . . . . . Land owner’s appeal against decision . . . . . . . . . . . . . . . . . . . . . Decision on a land owner’s appeal . . . . . . . . . . . . . . . . . . . . . . . . Special rates and charges Levying special rates or charges . . . . . . . . . . . . . . . . . . . . . . . . . Carrying special rates or charges forward to a later financial year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Surplus special rates or charges after plan is carried out . . . . . . Surplus special rates or charges after plan is cancelled . . . . . . . Returning special rates or charges incorrectly levied . . . . . . . . . . Utility charges Utility charges. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Utility charges before facilities are constructed . . . . . . . . . . . . . . Working out utility charges for water services . . . . . . . . . . . . . . . Reading meters for utility charges . . . . . . . . . . . . . . . . . . . . . . . . Separate rates and charges Levying separate rates or charges . . . . . . . . . . . . . . . . . . . . . . . . Levying and adjusting rates and charges Rate notices Rate notice for rates or charges . . . . . . . . . . . . . . . . . . . . . . . . . . Other amounts under rate notice . . . . . . . . . . . . . . . . . . . . . . . . . Page 2 21 22 22 23 24 25 25 26 27 27 28 28 29 30 32 32 32 33 34 35 35 37 38 38 39

40 41 42 Division 2 43 44 45 46 47 48 49 Division 3 50 51 52 Part 10 53 54 55 56 57 58 59 60 Part 11 61 62 63 64 65 Part 12 Division 1 66 67 Local Government (Finance, Plans and Reporting) Regulation 2010 Contents Entities to whom rate notice must be given . . . . . . . . . . . . . . . . . Issue of and period covered by rate notice. . . . . . . . . . . . . . . . . . Electronic issue of rate notice . . . . . . . . . . . . . . . . . . . . . . . . . . . Adjusting rates or charges Application of div 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Land stops being rateable land . . . . . . . . . . . . . . . . . . . . . . . . . . Change in value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Change in rating category . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Special rates become or stop being payable . . . . . . . . . . . . . . . . Loss of entitlement to occupy land from State . . . . . . . . . . . . . . . Rates or charges paid before adjustment. . . . . . . . . . . . . . . . . . . Other matters about levying rates or charges Limitation of increase in rates levied . . . . . . . . . . . . . . . . . . . . . . Rates may be levied or adjusted after end of financial year . . . . . When rates or charges must be paid . . . . . . . . . . . . . . . . . . . . . . Concessions Concession for rates or charges. . . . . . . . . . . . . . . . . . . . . . . . . . Criteria for granting concession . . . . . . . . . . . . . . . . . . . . . . . . . . Types of concession . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Resolutions for granting concession. . . . . . . . . . . . . . . . . . . . . . . Special provision for rebate for land occupied by pensioners . . . Refund of rebated rates or charges already paid . . . . . . . . . . . . . Special provision for agreement to defer rates or charges . . . . . . Special provision for agreement to accept land transfer. . . . . . . . Paying rates and charges Who must pay rates and charges. . . . . . . . . . . . . . . . . . . . . . . . . Paying part of rates and charges . . . . . . . . . . . . . . . . . . . . . . . . . Paying rates or charges by instalments . . . . . . . . . . . . . . . . . . . . Discount for prompt payment of rates or charges . . . . . . . . . . . . Other benefits for prompt payment. . . . . . . . . . . . . . . . . . . . . . . . Overdue rates and charges General provisions What are overdue rates or charges and when do they become overdue ....................................... Interest on overdue rates or charges . . . . . . . . . . . . . . . . . . . . . . 39 39 40 40 41 41 41 41 41 42 42 43 43 44 44 45 45 46 47 47 48 48 49 49 50 52 52 53 Page 3

Local Government (Finance, Plans and Reporting) Regulation 2010 Contents Division 2 68 69 Division 3 Subdivision 1 70 71 Subdivision 2 72 73 74 75 76 77 78 78A 79 80 Subdivision 3 81 82 83 84 Division 4 85 Part 13 Division 1 86 87 88 89 90 Division 2 91 92 Court proceedings for overdue rates or charges Court proceedings for overdue rates or charges . . . . . . . . . . . . . Selling or acquiring land ends liability for overdue rates or charges ..................................... Selling or acquiring land for overdue rates or charges Preliminary What div 3 is about. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reference to market value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Selling land for overdue rates or charges Selling land that is subject to a State encumbrance. . . . . . . . . . . Selling land that is subject to other restrictions . . . . . . . . . . . . . . Notice of intention to sell land for overdue rates or charges. . . . . When procedures for selling land must be started . . . . . . . . . . . . Procedures for selling land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conduct of auction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Procedures after sale of land to local government . . . . . . . . . . . . Procedures after sale of land other than to local government . . . Application of proceeds of sale . . . . . . . . . . . . . . . . . . . . . . . . . . Local government’s failure to comply with this subdivision. . . . . . Acquiring land for overdue rates or charges Application of sdiv 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Requirements for notice of intention to acquire land . . . . . . . . . . Time to start procedures to acquire . . . . . . . . . . . . . . . . . . . . . . . Acquisition procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . State pays overdue rates or charges Satisfaction on termination of tenure . . . . . . . . . . . . . . . . . . . . . . Land record of local government Land record What pt 13 is about . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Land record to be kept . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public may inspect land record. . . . . . . . . . . . . . . . . . . . . . . . . . . Amending a land record . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Evidence of land record . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Review of decisions by QCAT to amend land record Who may apply for review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Powers of QCAT on review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Page 4 54 54 55 55 55 56 57 58 59 60 60 61 62 63 63 64 65 65 66 67 67 68 69 69 70 70

Local Government (Finance, Plans and Reporting) Regulation 2010 Contents Division 3 93 94 95 96 Chapter 3 Part 1 97 Part 2 Division 1 98 99 100 101 Division 2 102 Division 3 103 Division 4 104 Division 5 105 Division 6 106 107 Part 3 Division 1 Subdivision 1 108 Subdivision 2 109 110 111 111A 112 Change in ownership of land Definitions for div 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notice of change of owner of land for sale or other ownership changes for land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Local government to record change of owner . . . . . . . . . . . . . . . Previous owner can continue to be liable to pay rates or charges Financial sustainability and accountability General matters about financial management systems Requirement to keep record of particular matters . . . . . . . . . . . . Financial management documents Annual budget Requirements for annual budget . . . . . . . . . . . . . . . . . . . . . . . . . Budget contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Adoption and amendment of the budget . . . . . . . . . . . . . . . . . . . Unauthorised spending . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General purpose financial statement Preparation of general purpose financial statement. . . . . . . . . . . Community financial report Preparation of community financial report . . . . . . . . . . . . . . . . . . Long-term financial forecast Preparation of long-term financial forecast. . . . . . . . . . . . . . . . . . Asset register Non-current physical assets to be recorded . . . . . . . . . . . . . . . . . Revenue statement Preparation of revenue statement . . . . . . . . . . . . . . . . . . . . . . . . Revenue statement contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . Planning and accountability documents Annual report Preparation Preparation of annual report. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contents What sdiv 2 is about . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General purpose financial statement . . . . . . . . . . . . . . . . . . . . . . Community financial report. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Finances relating to distributor-retailers . . . . . . . . . . . . . . . . . . . . Relevant measures of financial sustainability. . . . . . . . . . . . . . . . 71 71 72 72 73 74 74 76 77 78 78 79 80 80 80 82 82 82 83 83 84 Page 5

Local Government (Finance, Plans and Reporting) Regulation 2010 Contents 113 114 115 116 117 118 119 Division 2 120 121 Division 3 122 123 Division 4 124 125 126 127 128 129 Division 5 130 Division 6 Subdivision 1 131 Subdivision 2 132 133 134 Division 7 135 136 Part 4 137 138 Resolutions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Councillors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Administrative action complaints . . . . . . . . . . . . . . . . . . . . . . . . . Overseas travel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Expenditure on grants to community organisations . . . . . . . . . . . Reserves and controlled roads. . . . . . . . . . . . . . . . . . . . . . . . . . . Other contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5-year corporate plan Preparation of 5-year corporate plan . . . . . . . . . . . . . . . . . . . . . . 5-year corporate plan contents. . . . . . . . . . . . . . . . . . . . . . . . . . . Annual operational plan Preparation and adoption of annual operational plan. . . . . . . . . . Annual operational plan contents . . . . . . . . . . . . . . . . . . . . . . . . . Long-term community plan What div 4 is about. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Process for preparing a long-term community plan . . . . . . . . . . . Adoption of long-term community plan. . . . . . . . . . . . . . . . . . . . . Long-term community plan contents . . . . . . . . . . . . . . . . . . . . . . Community engagement for reviewing long-term community plan Changing long-term community plan . . . . . . . . . . . . . . . . . . . . . . Community engagement policy Community engagement policy . . . . . . . . . . . . . . . . . . . . . . . . . . Financial plan General requirements Financial plan requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Requirements for policies outlined in plan Investment policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Debt policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Long-term asset management plan Preparation of long-term asset management plan . . . . . . . . . . . . Long-term asset management plan contents . . . . . . . . . . . . . . . . Community grants Grants to community organisations . . . . . . . . . . . . . . . . . . . . . . . Community grants policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84 84 86 87 87 87 88 89 90 90 91 91 91 93 93 94 94 95 96 96 97 97 98 98 99 99 Page 6

Local Government (Finance, Plans and Reporting) Regulation 2010 Contents Part 5 139 140 141 142 143 Part 6 144 Part 7 Division 1 145 146 Division 2 147 148 149 Division 3 150 Part 8 151 152 153 Part 9 154 Part 10 Division 1 Subdivision 1 155 156 Subdivision 2 157 158 159 160 Spending Entertainment and hospitality . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entertainment and hospitality policy. . . . . . . . . . . . . . . . . . . . . . . Advertising spending . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advertising spending policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Procurement policy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public access to particular documents Public access to relevant financial and planning documents . . . . Local government funds and accounts Trust fund Trust fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transferring money to or from a trust fund . . . . . . . . . . . . . . . . . . Operating fund Operating fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating a reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transfers to or from an operating fund reserve . . . . . . . . . . . . . . Discretionary funds Requirements about discretionary funds—Act, s 109 . . . . . . . . . Accounting records Accounting records for funds generally . . . . . . . . . . . . . . . . . . . . Financial report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Statement of estimated financial position. . . . . . . . . . . . . . . . . . . Asset accounting Valuation of non-current physical assets . . . . . . . . . . . . . . . . . . . Auditing Internal audit function Internal auditing and reporting Internal audit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Internal audit progress report . . . . . . . . . . . . . . . . . . . . . . . . . . . . Audit committee Application of sdiv 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prescribed class for large local government—Act, s 105 . . . . . . . Audit committee composition . . . . . . . . . . . . . . . . . . . . . . . . . . . . Audit committee meetings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 100 101 101 102 102 103 104 105 105 106 106 108 108 108 110 111 112 113 113 113 114 Page 7

Local Government (Finance, Plans and Reporting) Regulation 2010 Contents Division 2 161 162 Part 11 163 164 Chapter 4 Part 1 165 Part 2 166 167 168 169 170 171 Part 3 Division 1 172 Division 2 173 174 175 176 177 Division 3 178 179 180 181 182 183 184 External auditing Auditing of general purpose financial statement by auditor-general ................................. Presentation of auditor-general’s report . . . . . . . . . . . . . . . . . . . . Other matters Required amounts for insurances—Act, s 107 . . . . . . . . . . . . . . . Notice of payment of notional GST. . . . . . . . . . . . . . . . . . . . . . . . Contracting Introduction What ch 4 is about . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Strategic contracting procedures What pt 2 is about . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power to choose strategic approach . . . . . . . . . . . . . . . . . . . . . . Effect of choice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contracting plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Significant contracting plans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contracting activities manual . . . . . . . . . . . . . . . . . . . . . . . . . . . . Default contracting procedures Introduction What pt 3 is about . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering into particular contracts What div 2 is about. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Medium-sized contract—quotes needed first . . . . . . . . . . . . . . . . Large-sized contract—tenders needed first . . . . . . . . . . . . . . . . . Valuable non-current asset contract—tenders or auction needed first . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tender process. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exceptions for medium-sized and large-sized contracts What div 3 is about. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exception if quote or tender consideration plan prepared . . . . . . Exception for contractor on approved contractor list . . . . . . . . . . Exception for register of pre-qualified suppliers . . . . . . . . . . . . . . Exception for a preferred supplier arrangement . . . . . . . . . . . . . . Exception for LGA arrangement . . . . . . . . . . . . . . . . . . . . . . . . . . Other exceptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115 116 116 117 117 118 118 119 119 121 121 122 122 123 124 124 124 126 126 127 127 128 129 131 Page 8

Division 4 185 Part 4 186 Part 5 187 Chapter 5 188 189 190 191 Chapter 6 Part 1 192 193 194 Part 3 200 201 Schedule Local Government (Finance, Plans and Reporting) Regulation 2010 Contents Exceptions for valuable non-current asset contracts Exceptions for valuable non-current asset contracts . . . . . . . . . . Publishing details of particular contracts Publishing details of contracts worth $100000 or more . . . . . . . . Other matters Entering into a contract under a delegation . . . . . . . . . . . . . . . . . Grants commission What ch 5 is about . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recommendations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Allocation and distribution of financial assistance amount . . . . . . Public may attend public hearings . . . . . . . . . . . . . . . . . . . . . . . . Transitional provisions Preparation of particular documents Amendment of annual budget for 2010–2011 financial year . . . . Requirements for reporting complaints for 2010–2011 financial year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Long-term community plan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Levying rates for Western Downs Regional Council Levying rates for 2012–13 financial year . . . . . . . . . . . . . . . . . . . Expiry of pt 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dictionary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131 132 133 134 134 135 135 136 136 137 137 138 139 Endnotes 1 2 3 4 5 6 7 Index to endnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Date to which amendments incorporated. . . . . . . . . . . . . . . . . . . . . . Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Table of reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tables in earlier reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of legislation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145 145 146 146 147 147 148 Page 9

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 1 Preliminary [s 1] Local Government (Finance, Plans and Reporting) Regulation 2010 [as amended by all amendments that commenced on or before 1 July 2012] Chapter 1 Preliminary 1 Short title This regulation may be cited as the Local Government (Finance, Plans and Reporting) Regulation 2010 . 2 Commencement This regulation commences on 1 July 2010. 3 Definitions The dictionary in the schedule defines particular words used in this regulation. 4 What this regulation is about This regulation is about community planning and financial management for local governments, including— (a) engaging the community; and (b) planning community growth and development; and (c) local government rates and charges; and (d) the financial accounts, documents, policies, records and reports of a local government; and (e) local government contracts; and Reprint 2B effective 1 July 2012 Page 11

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 1 Preliminary [s 5] (f) allocating funds received by the State from the Commonwealth for local government purposes. Chapter 2 Rates and charges Part 1 Preliminary Division 1 Introduction 5 What ch 2 is about (1) This chapter is about local government rates and charges. Note — See chapter 4, part 1 of the Act. (2) A provision of this chapter does not apply to the local government area of an indigenous local government to the extent that the provision relies on the valuation of land under the Land Valuation Act. Division 2 Interpretation 6 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. Page 12 Reprint 2B effective 1 July 2012

Part 2 Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 2 Land exempt from rating [s 7] Land exempt from rating 7 Land that is exempt from rating—Act, s 93 For section 93(3)(j)(ii) of the Act, the following land is exempted from rating— (a) land owned by a religious entity if the land is less than 20ha and is used for 1 or more of the following purposes— (i) religious purposes, including, for example, public worship; (ii) the provision of education, health or community services, including facilities for aged persons and persons with disabilities; (iii) the administration of the religious entity; (iv) housing incidental to a purpose mentioned in subparagraphs (i) to (iii); (b) land vested in, or placed under the management and control of, a person under an Act for— (i) a public purpose that is a recreational or sporting purpose; or (ii) a charitable purpose; (c) land used for the purposes of a public hospital if— (i) the public hospital is— (A) part of a private hospital complex; or (B) a private and public hospital complex; and (ii) the land used for the purposes is more than 2ha and is separated from the rest of the complex; (d) land owned by a community organisation if the land is less than 20ha and is used for providing the following— Reprint 2B effective 1 July 2012 Page 13

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 3 Value of land used for rates [s 8] (i) accommodation associated with the protection of children; (ii) accommodation for students; (iii) educational, training or information services aimed at improving labour market participation or leisure opportunities; (e) land used for a cemetery. Part 3 Value of land used for rates 8 Rateable value of land (1) A local government 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) A local government may use the value of the land averaged over a number of financial years only if the local government decides, by resolution, to do so. (4) The resolution must state whether the local government 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. Page 14 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 3 Value of land used for rates [s 9] 9 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— 2 -- T -- V --- where— T is the total of the values of all rateable land in the local government’s area for the financial year and the previous financial year. V is the value of all rateable land in the local government’s area for the financial year. 10 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 Reprint 2B effective 1 July 2012 Page 15

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 4 Minimum general rates [s 11] • 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— - 3 - T -- V --- where— T is the total of the values of all rateable land in the local government’s area for the financial year and the previous 2 financial years. V is the value of all rateable land in the local government’s area for the financial year. Part 4 Minimum general rates 11 Minimum general rates for land generally (1) A local government may fix a minimum amount of general rates. (2) The local government may identify parcels of rateable land to which a minimum amount of general rates applies in any way the local government considers appropriate. (3) However, a local government must not levy minimum general rates for a parcel of land if— (a) the LandValuationAct, chapter 2, part 2, division 5, subdivision 3, applies to the parcel of land; and Page 16 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 4 Minimum general rates [s 12] 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 the local government area. (5) However, a local government may fix a different minimum amount of general rates only for— (a) if there are different rating categories of rateable land for the local government area, 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 13. (6) For subsection (5)(a), if a local government 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. 12 Minimum general rates on timeshare property (1) This section applies to a local government 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 Reprint 2B effective 1 July 2012 Page 17

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 4 Minimum general rates [s 13] (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 ManagementAct 1997 where there is a structure wholly or partially subject to a timeshare scheme. (2) The local government 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. 13 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 900m 2 or less—$150; or (b) for a mining claim over land that is larger than 900m 2 —$450. Page 18 Reprint 2B effective 1 July 2012

Part 5 Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 5 Differential general rates [s 14] Differential general rates Division 1 Introduction 14 Differential general rates (1) A local government may levy general rates that differ for different categories of rateable land in the local government area. (2) These rates are called differential general rates . (3) For example, a local government 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 a local government makes and levies a differential general rate for rateable land for a financial year, the local government 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. 15 Categorisation of land for differential general rates (1) Before a local government levies differential general rates, it must decide the different categories (each a rating category ) of rateable land in the local government area. (2) The local government must, by resolution, make the decision at the local government’s budget meeting. (3) The resolution must state— Reprint 2B effective 1 July 2012 Page 19

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 5 Differential general rates [s 16] (a) the rating categories of rateable land in the local government area; 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) sugar cane land—land that is used for producing sugar cane; (e) sugar milling land—land that is used for manufacturing sugar; (f) 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; (g) other land—any other type of land. (4) After the rating categories and descriptions have been decided, the local government must identify the rating category to which each parcel of rateable land in the local government area belongs. (5) The local government 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. 16 Later categorisation (1) This section applies if— Page 20 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 5 Differential general rates [s 17] (a) the local government discovers that land has inadvertently not been categorised; or (b) land becomes rateable land; or (c) the local government 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 local government 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 Subdivision 1 Categorisation officers 17 What sdiv 1 is about This subdivision is about— (a) appointing categorisation officers; and (b) the officers’ powers to enter land to enable any of the following— Reprint 2B effective 1 July 2012 Page 21

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 5 Differential general rates [s 18] (i) the rating categories into which rateable land in a local government area is to be categorised to be decided; (ii) a description for each of the rating categories to be decided; (iii) the rating category for a parcel of rateable land to be identified; (iv) an objection against the categorisation of rateable land to be decided. 18 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 a local government for this subdivision. (3) A categorisation officer’s appointment is subject to— (a) section 20; and (b) the conditions stated in the document that appoints the categorisation officer. 19 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 Page 22 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 5 Differential general rates [s 20] 21 days after stopping being a categorisation officer, unless the person has a reasonable excuse. Maximum penalty for subsection (2)—10 penalty units. 20 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 129, 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 130, other than subsections (5) and (6)(a), and 131 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 under section 17(b); and (ii) the occupier of the property has unreasonably refused a request for permission to enter the property under section 129(2) of the Act as applied under subsection (2); and (b) the warrant states the purpose for which it is issued. Reprint 2B effective 1 July 2012 Page 23

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 5 Differential general rates [s 21] (5) Subject to subsection (6), sections 126, 136 and 137 of the Act (also the applied provisions ) apply to a categorisation officer for entering private property under this division. (6) The applied provisions apply as if— (a) a reference in the applied provisions to an authorised person were a reference to the categorisation officer; and (b) a reference in the applied provisions, other than section 137 of the Act, to a Local Government Act 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 126 (Producing authorised person’s identity card), 129 (Entering private property with, and in accordance with, the occupier’s permission), 130 (Entering private property with, and in accordance with, a warrant), 131 (Warrants—applications made electronically), 136 (Authorised person to give notice of damage) and 137 (Compensation for damage or loss caused after entry) of the Act 21 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 local government 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. Page 24 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 5 Differential general rates [s 21A] Subdivision 2 Categorisation by Land Court 21A What sdiv 2 is about This subdivision is about the following persons (each a Land Court representative ) entering private property for the purpose of deciding an appeal relating to the categorisation of land— (a) a member of the Land Court; (b) a person authorised in writing by a member of the Land Court for this subdivision. 21B Entering private property with written notice (1) For the purpose of this subdivision, 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. Reprint 2B effective 1 July 2012 Page 25

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 5 Differential general rates [s 22] Division 3 Notice of categorisation of land 22 Notice to owner of categorisation (1) This section applies if a local government decides to levy differential general rates on rateable land for a financial year. (2) The local government 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. (4) The rating category statement is a document stating— (a) the rating categories for land in the local government area, 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 local government’s descriptions of the rating categories; and (d) that the owner may object by giving the local government an objection notice within— Page 26 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 5 Differential general rates [s 23] (i) 30 days after the date when the rate notice was issued; or (ii) a longer period that the local government 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 23 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. 24 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 local government an objection notice. (4) An objection notice is a document, in a form approved by the local government, stating— (a) the rating category that the owner claims the land should belong to; and Reprint 2B effective 1 July 2012 Page 27

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 5 Differential general rates [s 25] (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 local government allows. 25 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 local government’s 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. 26 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 local government not to allow a longer period for giving an objection notice; or Page 28 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 5 Differential general rates [s 27] (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 local government, 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. 27 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 local government 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; Reprint 2B effective 1 July 2012 Page 29

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 6 Special rates and charges [s 28] (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 28 Levying special rates or charges (1) This section applies if a local government decides to levy special rates or charges. Note — See the Act, section 92(3) (Types of rates and charges), definition special rates and charges . (2) For levying rates under subsection (1), the local government may fix a minimum amount of the rates. (3) The local government’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. (4) 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 Page 30 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 6 Special rates and charges [s 28] (c) states the estimated cost of carrying out the overall plan; and (d) states the estimated time for carrying out the overall plan. (5) The local government must adopt the overall plan before, or at the same time as, the local government first resolves to levy the special rates or charges. (6) 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. (7) If an overall plan is for more than 1 year, the local government must also adopt an annual implementation plan for each year. (8) 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. (9) The local government must adopt the annual implementation plan before or at the budget meeting for each year of the period for carrying out the overall plan. (10) The local government may at any time, by resolution, amend— (a) an overall plan; or (b) an annual implementation plan. (11) To remove any doubt, it is declared that a local government may make and levy a special rate or charge for a service, facility or activity whether or not supplied or undertaken by the local government 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 Reprint 2B effective 1 July 2012 Page 31

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 6 Special rates and charges [s 29] (b) conducted as a joint government activity by the local governments. 29 Carrying special rates or charges forward to a later financial year (1) This section applies if a local government 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 local government may carry the unspent special rates or charges forward for spending under an annual implementation plan in a later financial year. 30 Surplus special rates or charges after plan is carried out (1) This section applies if— (a) a local government implements an overall plan; and (b) the local government has not spent all the special rates or charges. (2) The local government 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. 31 Surplus special rates or charges after plan is cancelled (1) This section applies if— (a) a local government decides to cancel an overall plan before it is carried out; and (b) the local government has not spent all the special rates or charges. (2) The local government 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. Page 32 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 6 Special rates and charges [s 32] (3) The local government must pay the current owners— (a) if the overall plan identifies the beneficiaries of the plan—in the proportions that the local government, 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 local government 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. 32 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. (2) The rate notice is not invalid, but the local government must as soon as practicable return the special rates or charges to the person who paid the special rates or charges. Reprint 2B effective 1 July 2012 Page 33

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 7 Utility charges [s 33] Part 7 Utility charges 33 Utility charges (1) A local government may levy utility charges on any basis the local government 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) A local government 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, a local government may only levy utility charges for services— (a) supplied in the last financial year; or Page 34 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 7 Utility charges [s 34] (b) supplied, or to be supplied, in the current financial year; or (c) to be supplied in the next financial year. 34 Utility charges before facilities are constructed (1) A local government may, in a financial year (the current financial year ), levy utility charges for supplying a water service or sewerage service before the facility for supplying the service has been constructed if— (a) the local government reasonably believes the service will be supplied in the next financial year; and (b) the local government— (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. Note — See, however, the South-EastQueenslandWater(DistributionandRetail Restructuring) Act 2009 . (2) The utility charges are not invalid only because the service is not supplied in the next financial year for reasons beyond the local government’s control. (3) In this section— sewerage service see the Water Supply (Safety and Reliability)Act 2008 , schedule 3. 35 Working out utility charges for water services (1) The utility charges for a water service must be charged— (a) wholly according to the water used; or Reprint 2B effective 1 July 2012 Page 35

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 7 Utility charges [s 35] Note — See, however, the South-East QueenslandWater (Distributionand Retail Restructuring) Act 2009 . (b) partly according to the water used, using a 2-part charge. (2) A 2-part charge is a utility charge that is made up of the following 2 parts— (a) a fixed charge for using the infrastructure that supplies the water to a person who is liable to pay the charge (a consumer ); and (b) a variable charge for using the water, based on the amount of water that is actually used by the consumer. (3) The utility charges for the water used must be worked out on the basis of— (a) if the water used is not measured by a water meter— (i) the estimated average water usage of the consumers within a group of consumers who have similar water usage; or (ii) another method that is appropriate to decide a consumer’s likely water usage; or (b) if the water used is measured by a water meter— (i) an amount for each unit, or part of a unit, of water that is used; or (ii) a fixed amount plus an amount for each unit, or part of a unit, of water that is used over a stated quantity. Example for subsection (3)(b)(ii)— A local government’s utility charges are worked out on the basis of an access charge of $100 for domestic consumers, and $600 for commercial consumers, plus a usage charge of $1 for each kilolitre of water used. The local government works out that— (a) the average usage of domestic consumers was 300kL a year; and (b) the average usage of commercial consumers was 2000kL a year. Page 36 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 7 Utility charges [s 36] The utility charges for the year would be— (a) $400 for domestic consumers (i.e. $100 + [$1 x 300kL]); and (b) $2600 for commercial consumers (i.e. $600 + [$1 x 2000kL]). (4) Utility charges for water are not invalid only because the local government does not comply with this part. (5) This section does not apply to a local government if the local government adopts the pricing provisions under schedule 1 of the Business Activities Regulation. 36 Reading meters for utility charges (1) This section is about the reading of meters for utility charges. (2) A local government 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 a local government’s power to make local laws about other aspects of the administration of the metered consumption of a utility service. Example— A local government may make a local law to provide for water consumption to be estimated on the basis of the best information that is reasonably available if a water meter is found to be malfunctioning or inoperative during any period of consumption. Reprint 2B effective 1 July 2012 Page 37

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 8 Separate rates and charges [s 37] Part 8 Separate rates and charges 37 Levying separate rates or charges (1) This section applies if a local government decides to levy separate rates or charges. (2) For levying rates under subsection (1), the local government may fix a minimum amount of the rates. (3) To remove any doubt, it is declared that a local government may levy separate rates or charges for a service, facility or activity, whether or not the service, facility or activity is supplied by the local government. Part 9 Levying and adjusting rates and charges Division 1 Rate notices 38 Rate notice for rates or charges (1) A local government 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 local government 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 Page 38 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 9 Levying and adjusting rates and charges [s 39] (d) if the local government 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. 39 Other amounts under rate notice (1) A rate notice may include an amount, other than an amount for rates or charges, payable to the local government. Example — a licence fee payable to the local government (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. 40 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 local government’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. 41 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 local government considers appropriate; and Reprint 2B effective 1 July 2012 Page 39

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 9 Levying and adjusting rates and charges [s 42] (b) for other rates or charges, for the whole or part of a financial year as the local government considers appropriate. (2) However, the rate notice for the rates mentioned in subsection (1)(b) must be issued for the same period for all rate payers. (3) If a person who is liable to pay rates or charges for a period pays the rates or charges before the local government gives the person a rate notice for the period, the local government is not required to give the person a rate notice for the period. (4) However, the local government 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. 42 Electronic issue of rate notice A rate notice, including a rating category statement contained in or accompanying the 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 local government to expect the notice would be readily accessible so as to be useable for subsequent reference by the person. Division 2 Adjusting rates or charges 43 Application of div 2 This division applies to a local government for adjusting the amount of rates or charges that have already been levied on land because particular changes happen. Page 40 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 9 Levying and adjusting rates and charges [s 44] 44 Land stops being rateable land If the land becomes, or stops being, rateable land, the local government must adjust the rates so that the rates are calculated only on the period when the land was rateable land. 45 Change in value If the value of the land changes under the Land Valuation Act, the local government 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. 46 Change in rating category If the land is given a rating category, including a change of rating category, the local government 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. 47 Special rates become or stop being payable If the land becomes, or stops being, land on which the local government may levy special rates or charges, the local government 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 local government could levy special rates or charges. 48 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. Reprint 2B effective 1 July 2012 Page 41

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 9 Levying and adjusting rates and charges [s 49] (2) The local government 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. 49 Rates or charges paid before adjustment If the rates or charges are paid before they are adjusted, the local government— (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 50 Limitation of increase in rates levied (1) When a local government 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. Page 42 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 9 Levying and adjusting rates and charges [s 51] (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. 51 Rates may be levied or adjusted after end of financial year A local government 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. 52 When rates or charges must be paid (1) A local government 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 local government must, by resolution, make the decision at its budget meeting. Reprint 2B effective 1 July 2012 Page 43

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 10 Concessions [s 53] Part 10 Concessions 53 Concession for rates or charges A local government may grant a rate payer a concession for rates or charges for land only under this part. 54 Criteria for granting concession (1) The local government 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 all or part of the local government area; or (e) the concession will encourage land that is of cultural, environmental, historic, heritage or scientific significance to the local government area 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— Page 44 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 10 Concessions [s 55] (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 GreenhouseGasStorageAct2009 , section 18(2). mining tenement see the MineralResourcesAct1989 , schedule. petroleum tenure means— (a) a petroleum tenure under the PetroleumandGas(Production and Safety) Act 2004 , section 18(3); or (b) an authority to prospect or lease under the Petroleum Act1923 . 55 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. 56 Resolutions for granting concession (1) The local government may grant the concession only by— (a) a resolution granting the concession to a stated rate payer; or (b) if the resolution is of a type mentioned in section 55(a) or (b)—a resolution granting the concession to a rate payer who is a member of a stated class of rate payers. (2) The local government may make the resolution before the local government levies the rates or charges. Reprint 2B effective 1 July 2012 Page 45

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 10 Concessions [s 57] (3) The local government may make a resolution under subsection (1)(a) only if the rate payer has applied for the concession in a way accepted by the local government. (4) If the local government grants a concession by making a resolution under subsection (1)(b), the concession may be granted only to the rate payers whom the local government is satisfied are eligible for the concession. (5) The resolution may include conditions for granting the concession to the rate payer. (6) Without limiting subsection (5), the conditions may include the following— (a) a condition requiring the rate payer to show the local government particular information or documents or follow a procedure to be eligible for the concession; Examples — • a condition requiring the rate payer to produce a health care card or pensioner concession card to show the rate payer’s eligibility for the concession for the rates or charges • a condition requiring the rate payer to enter an agreement to defer payment of rates or charges in a form required by the local government (b) a condition limiting the period for which the rate payer is granted the concession. Example — for a concession on the basis of the rate payer’s receipt of a disability support pension, a condition limiting the concession to the period for which the rate payer receives the pension 57 Special provision for rebate for land occupied by pensioners (1) The local government 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. Page 46 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 10 Concessions [s 58] (2) The local government 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 local government 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. 58 Refund of rebated rates or charges already paid (1) This section applies if— (a) the local government grants a rebate of the rates or charges to a rate payer or a rate payer who is a member of a class of rate payers; and (b) the rate payer has already paid the rates or charges. (2) The local government must refund the amount of the rebated rates or charges to the rate payer. 59 Special provision for agreement to defer rates or charges (1) This section applies if a concession to a rate payer 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. Reprint 2B effective 1 July 2012 Page 47

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 11 Paying rates and charges [s 60] 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 rate payer’s personal representative or sold. (3) The agreement may also include a condition that the rate payer must pay an additional charge in return for the local government agreeing to defer payment of the rates or charges. 60 Special provision for agreement to accept land transfer (1) This section applies if a concession to a rate payer for rates or charges includes an agreement to accept a transfer of unencumbered land in full or part payment of the rates or charges. (2) The agreement must state the due date for payment of the rates or charges. Part 11 Paying rates and charges 61 Who must pay rates and charges (1) Subject to section 96 the following persons are liable to pay rates and charges— (a) for rateable land—the current owner of the land, even if that owner did not own the land during the period to which the rates or charges relate; (b) for a service that is supplied to a structure, or to land that is not rateable land—the entity who asked for the service to be supplied; (c) for previously rateable land—the owner of the land immediately before it stopped being rateable land. (2) Previously rateable land is land that was, but has stopped being, rateable land because— Page 48 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 11 Paying rates and charges [s 62] (a) the tenure of a holding is terminated; or (b) the land is surrendered or forfeited to the State; or (c) the land is acquired by the State or the Commonwealth; or (d) the land is exempted from rating; or (e) the property description of the land no longer exists. (3) If more than 1 person is liable to pay rates or charges, all the persons are jointly and severally liable to pay the rates or charges. 62 Paying part of rates and charges (1) This section applies if a person— (a) pays the local government an amount that is less than the total of all amounts mentioned in a rate notice; and (b) does not specify which of the amounts that the person is paying. (2) The local government must use the amount to pay the amounts mentioned in the rate notice in the following order— (a) overdue rates or charges, starting with the rates or charges that have been overdue the longest; (b) rates or charges stated in the rate notice; (c) amounts, other than rates or charges, that are payable to the local government. 63 Paying rates or charges by instalments (1) A local government may decide to allow rate payers to pay rates or charges by instalments. (2) The local government must, by resolution, make the decision at its budget meeting. (3) The resolution must state— Reprint 2B effective 1 July 2012 Page 49

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 2 Rates and charges Part 11 Paying rates and charges [s 64] (a) the periods for payment of each instalment of the rates or charges; and (b) any other requirements for paying the rates or charges by instalments. (4) The requirements may include a requirement for the rate payer to pay an additional charge in return for paying the rates or charges by instalments. (5) The resolution may state a discount for paying an instalment of the rates or charges within the period for paying the instalment. 64 Discount for prompt payment of rates or charges (1) A local government may decide to allow a discount for payment of rates or charges before the end of the discount period. (2) The discount period is a period that ends on or before the due date for payment. Examples of discount period — • 1 month before the due date for payment • a period of 1 month ending 2 weeks before the due date for payment (3) The local government must, by resolution, make the decision at its budget meeting. (4) The resolution must state— (a) whether the discount is to be— (i) a fixed amount; or (ii) a percentage of the rates or charges; and (b) if the discount is to be a fixed amount—the amount; and (c) if the discount is to be a percentage of the rates or charges—the percentage; and (d) whether the discount applies only if— Page 50 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 4 Contracting Part 3 Default contracting procedures [s 175] 175 Large-sized contract—tenders needed first (1) A local government can not enter into a large-sized contract unless the local government first invites written tenders for the contract under section 177. (2) This section is subject to division 3. 176 Valuable non-current asset contract—tenders or auction needed first (1) A local government can not enter into a valuable non-current asset contract unless it first— (a) invites written tenders for the contract under section 177; or (b) offers the non-current asset for sale by auction. (2) This section is subject to division 4. 177 Tender process (1) This section is about how a local government must invite written tenders for— (a) a large-sized contract; or (b) a valuable non-current asset contract. (2) The local government must either— (a) invite written tenders under subsection (4); or (b) invite expressions of interest under subsection (5), before considering whether to invite written tenders under subsection (6)(b). (3) However, the local government may invite expressions of interest under subsection (5) only if the local government— (a) decides, by resolution, that it would be in the public interest to invite expressions of interest before inviting written tenders; and (b) keeps a record of its reasons for making the resolution. Page 124 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 4 Contracting Part 3 Default contracting procedures [s 177] (4) The invitation for tenders must— (a) be made by an advertisement in a newspaper that circulates generally in the local government area; and (b) allow written tenders to be given to the local government for at least 21 days after the advertisement is published. (5) The invitation for expressions of interest must— (a) be made by an advertisement in a newspaper that circulates generally in the local government area; and (b) allow written expressions of interest to be given to the local government for at least 21 days after the advertisement is published. (6) If the local government invites expressions of interest under subsection (5), the local government may— (a) prepare a short list from the persons who respond to the invitation for expressions of interest; and (b) invite written tenders from those persons. (7) If— (a) an invitation to tender under subsection (4) or (6)(b) states that the local government might later invite all tenderers to change their tenders to take account of a change in the tender specifications; and (b) the local government does change the tender specifications; the local government may invite all the persons who submitted a tender to change their tender to take account of the change, before making a decision on the tenders. (8) A local government may decide not to accept any tenders it receives. (9) However, if the local government does decide to accept a tender, the local government must accept the tender most Reprint 2B effective 1 July 2012 Page 125

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 4 Contracting Part 3 Default contracting procedures [s 178] advantageous to it, having regard to the sound contracting principles. Division 3 Exceptions for medium-sized and large-sized contracts 178 What div 3 is about This division explains when a local government may enter into— (a) a medium-sized contract without first inviting written quotes; or (b) a large-sized contract without first inviting written tenders. 179 Exception if quote or tender consideration plan prepared (1) A local government may enter into a medium-sized contract or large-sized contract without first inviting written quotes or tenders if the local government— (a) decides, by resolution, to prepare a quote or tender consideration plan; and (b) prepares and adopts the plan. (2) A quote or tender consideration plan is a document stating— (a) the objectives of the plan; and (b) how the objectives are to be achieved; and (c) how the achievement of the objectives will be measured; and (d) any alternative ways of achieving the objectives, and why the alternative ways were not adopted; and (e) the proposed terms of the contract for the goods or services; and Page 126 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 4 Contracting Part 3 Default contracting procedures [s 180] (f) a risk analysis of the market from which the goods or services are to be obtained. 180 Exception for contractor on approved contractor list (1) This section applies to a medium-sized contract or large-sized contract for services. (2) A local government may enter into the contract without first inviting written quotes or tenders if the contract is made with a person who is on an approved contractor list. (3) An approved contractor list is a list of persons who the local government considers to be appropriately qualified to provide the services. (4) The local government must put together the approved contractor list by— (a) inviting expressions of interest from suitably qualified persons, by an advertisement in a newspaper that circulates generally in the local government area; and (b) allowing expressions of interest to be given to the local government for at least 21 days after the invitation is advertised; and (c) choosing persons for the approved contractor list on the basis of the sound contracting principles. 181 Exception for register of pre-qualified suppliers (1) This section applies to a medium-sized contract or large-sized contract for the supply of goods or services. (2) A local government may enter into the contract without first inviting written quotes or tenders if the contract is entered into with a supplier from a register of pre-qualified suppliers. (3) A local government may establish a register of pre-qualified suppliers of particular goods or services only if— Reprint 2B effective 1 July 2012 Page 127

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 4 Contracting Part 3 Default contracting procedures [s 182] (a) the preparation and evaluation of invitations every time that the goods or services are needed would be costly; or (b) the capability or financial capacity of the supplier of the goods or services is critical; or (c) the supply of the goods or services involves significant security considerations; or (d) a precondition of an offer to contract for the goods or services is compliance with particular standards or conditions set by the local government; or (e) the ability of local business to supply the goods or services needs to be discovered or developed. (4) A pre-qualified supplier is a supplier who has been assessed by the local government as having the technical, financial and managerial capability necessary to perform contracts on time and in accordance with agreed requirements. 182 Exception for a preferred supplier arrangement (1) This section applies to a medium-sized contract, or a large-sized contract, for goods or services if a local government— (a) needs the goods or services— (i) in large volumes; or (ii) frequently; and (b) is able to obtain better value for money by accumulating the demand for the goods or services; and (c) is able to describe the goods or services in terms that would be well understood in the relevant industry. (2) A local government may enter into a contract for the goods or services without first inviting written quotes or tenders if the contract is entered into with the preferred supplier under a preferred supplier arrangement that is made in compliance with subsections (3) to (7). Page 128 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 4 Contracting Part 3 Default contracting procedures [s 183] (3) A local government must invite persons to tender for a preferred supplier arrangement. (4) The invitation to tender for a preferred supplier arrangement must— (a) be made by an advertisement in a newspaper that circulates generally in the local government area; and (b) allow tenders to be given to the local government for at least 21 days after the advertisement is published; and (c) describe the terms of the preferred supplier arrangement. (5) When selecting a person to be the preferred supplier under a preferred supplier arrangement, the local government must have regard to the sound contracting principles. (6) The local government must ensure the terms of the preferred supplier arrangement allow the contract to be cancelled for the poor performance of the preferred supplier. (7) A preferred supplier arrangement may be entered into for a term of more than 2 years only if the local government is satisfied it will get better value for doing so. 183 Exception for LGA arrangement (1) A local government may enter into a contract for goods and services without first inviting written quotes or tenders if the contract is entered into under an LGA arrangement. (2) An LGA arrangement is an arrangement that— (a) has been entered into by— (i) LGAQ Ltd.; or Note — See section 287 of the Act. (ii) a company (the associated company ) registered under the Corporations Act, if LGAQ Ltd. is its only shareholder; and Reprint 2B effective 1 July 2012 Page 129

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 4 Contracting Part 3 Default contracting procedures [s 183] (b) if LGAQ Ltd. or the associated company were a local government, would be, either— (i) a contract with an independent supplier from a register of pre-qualified suppliers established under section 181(3) by LGAQ Ltd. or the associated company; or (ii) a preferred supplier arrangement entered into with an independent supplier under section 182. (3) An independent supplier is an entity other than a subsidiary (a relevant subsidiary ) of LGAQ Ltd. or the associated company under the Corporations Act. (4) Despite subsection (2)(b), an LGA arrangement may include a contract with a relevant subsidiary from a register of pre-qualified suppliers or a preferred supplier arrangement with a relevant subsidiary if the arrangement is approved by the Minister. (5) For deciding whether to approve an LGA arrangement under subsection (4), the Minister— (a) must have regard to the sound contracting principles; and (b) may ask LGAQ Ltd. or the associated company to give the Minister information or documents relevant to the arrangement. Examples of relevant information or documents —— • information or documents relating to assessment of the relevant subsidiary’s suitability to be on the register of pre-qualified suppliers or the tender process for the preferred supplier arrangement • information or documents relating to the potential impact of the arrangement on local government employees Page 130 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 4 Contracting Part 3 Default contracting procedures [s 184] 184 Other exceptions A local government may enter into a medium-sized contract or large-sized contract without first inviting written quotes or tenders if— (a) the local government resolves it is satisfied that there is only 1 supplier who is reasonably available; or (b) the local government resolves that, because of the specialised or confidential nature of the services that are sought, it would be impractical or disadvantageous for the local government to invite quotes or tenders; or (c) a genuine emergency exists; or (d) the contract is for the purchase of goods and is made by auction; or (e) the contract is for the purchase of second-hand goods; or (f) the contract is made with, or under an arrangement with, a government body. Division 4 Exceptions for valuable non-current asset contracts 185 Exceptions for valuable non-current asset contracts (1) A local government may dispose of a valuable non-current asset other than by tender or auction if— (a) the valuable non-current asset— (i) was previously offered for sale by tender or auction but was not sold; and (ii) is sold for more than the highest tender or auction bid that was received; or (b) the valuable non-current asset is disposed of to— (i) a government body; or (ii) a community organisation; or Reprint 2B effective 1 July 2012 Page 131

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 4 Contracting Part 4 Publishing details of particular contracts [s 186] (c) for the disposal of land— (i) the land will not be rateable land after the disposal; or (ii) the land is disposed of to a person whose restored enjoyment of the land is consistent with Aboriginal tradition or Island custom; or (d) for the disposal of a valuable non-current asset, other than land, by way of a trade-in for the supply of goods or services to the local government— (i) the supply is, or is to be, made under part 3; and (ii) the disposal is, or is to be, part of the contract for the supply; or (e) the Minister exempts the local government from complying with section 176. (2) An exemption under subsection (1)(e) may be given subject to conditions. Part 4 Publishing details of particular contracts 186 Publishing details of contracts worth $100000 or more (1) A local government must, as soon as practicable after entering a contract under this chapter worth $100000 or more— (a) publish relevant details of the contract on the local government’s website; and (b) display relevant details of the contract in a conspicuous place in the local government’s public office. (2) In this section— relevant details , of a contract, include the following— Page 132 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 4 Contracting Part 5 Other matters [s 187] (a) the person with whom the local government has entered into the contract; (b) the worth of the contract; (c) the purpose of the contract. Example — the particular goods or services to be supplied under the contract Part 5 Other matters 187 Entering into a contract under a delegation (1) A local government may, by resolution (the delegation resolution ), delegate power to make, amend or discharge a contract for the local government. (2) The delegate may make, amend or discharge a contract (the contractual action ) for the local government if— (a) the local government’s expenditure because of the contractual action has been provided for in the approved annual budget for— (i) the financial year when the contractual action is taken; or (ii) the financial year in which the delegation resolution is made, if the expenditure is within the limits stated in the resolution; or (b) the contractual action has been taken because of genuine emergency or hardship. (3) The delegate may take the contractual action in the same way as an individual. (4) This section does not affect another law that requires— (a) an approval, consent or permission to be obtained; or Reprint 2B effective 1 July 2012 Page 133

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 5 Grants commission [s 188] (b) a procedure to be complied with for taking the contractual action. Chapter 5 Grants commission 188 What ch 5 is about This chapter is about the way the grants commission performs its responsibilities as a Local Government Grants Commission under the Local Government (Financial Assistance) Act. 189 Recommendations (1) In preparing recommendations to the Minister about the allocation of the financial assistance amount, the grants commission may inform itself in any way that it considers appropriate. (2) The financial assistance amount is the amount the State is entitled to receive from the Commonwealth under the Local Government (Financial Assistance) Act for financial assistance for local government purposes. (3) The grants commission may ask for submissions from any local governing body. (4) When the grants commission makes a recommendation to the Minister, the Minister may— (a) accept the recommendation; or (b) refer the recommendation back to the grants commission and ask it— (i) to reconsider its recommendation or a part of it; or (ii) to consider a matter raised by the Minister about the recommendation. Page 134 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 5 Grants commission [s 190] (5) The Minister must give the grants commission reasons for asking it to do something under subsection (4)(b). (6) After doing what it is asked to do under subsection (4)(b), the grants commission must consider whether any change should be made to its recommendation and resubmit its recommendation to the Minister with or without change. (7) A member of the grants commission may submit a minority recommendation to the Minister. 190 Allocation and distribution of financial assistance amount (1) The Minister must have regard to the grants commission’s recommendations about the allocation of the financial assistance amount. (2) When the financial assistance amount is received from the Commonwealth, it must be distributed among local governing bodies as allocated by the Minister. 191 Public may attend public hearings Members of the public may attend a public hearing that the grants commission is required to hold under the Local Government (Financial Assistance) Act unless in the grants commission’s opinion it is in the public interest not to allow members of the public to attend the hearing. Reprint 2B effective 1 July 2012 Page 135

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 6 Transitional provisions Part 1 Preparation of particular documents [s 192] Chapter 6 Transitional provisions Part 1 Preparation of particular documents 192 Amendment of annual budget for 2010–2011 financial year (1) This section applies to the annual budget of a local government for the 2010–2011 financial year if— (a) the local government adopted the budget under the 1993 Act; or (b) the local government belongs to the special remuneration category under the remuneration schedule and adopts the budget under section 100(1). (2) Despite section 99, the budget is not required to comply with section 99(3). (3) Despite section 100(5) and (6), if the budget is amended, it does not fail to comply with section 99 only because it does not comply with section 99(3). 193 Requirements for reporting complaints for 2010–2011 financial year (1) This section applies, despite section 101, to a local government’s annual report for the 2010–2011 financial year. (2) If the local government has continued to follow the general complaints process under the 1993 Act for a period, the annual report must include the number of complaints resolved under the process during the period. Note — Under section 119(6) of the Operations Regulation, a local government may continue to follow the general complaints process under the repealed Act before 1 July 2011. Page 136 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 6 Transitional provisions Part 3 Levying rates for Western Downs Regional Council [s 194] 194 Long-term community plan (1) Despite section 126, a local government is not required to prepare and adopt a long-term community plan until 1 December 2011. (2) However, a local government may, before 1 December 2011, adopt another of its documents (a comparable document ) as its long-term community plan if— (a) the comparable document complies with section 104(4)(a) of the Act; and (b) the local government is reasonably satisfied the comparable document would comply with sections 126(1)(a) and 127, if the provisions applied to the comparable document. Part 3 Levying rates for Western Downs Regional Council 200 Levying rates for 2012–13 financial year (1) Despite section 11(4) and (6), the Western Downs Regional Council (the local government ) may, for the financial year starting on 1 July 2012— (a) fix a minimum amount of general rates for a relevant merged area of the local government that is different from the minimum amount of general rates for the other areas of the local government; and (b) fix a minimum amount of general rates for different rating categories for a relevant merged area that is different from the minimum amount of general rates for different rating categories fixed for the other areas of the local government. (2) In this section— Reprint 2B effective 1 July 2012 Page 137

Local Government (Finance, Plans and Reporting) Regulation 2010 Chapter 6 Transitional provisions Part 3 Levying rates for Western Downs Regional Council [s 201] relevant merged area means a relevant merged area under the repealed Local Government Regulation 2005 , section 91C. 201 Expiry of pt 3 This part expires on 30 June 2013. Page 138 Reprint 2B effective 1 July 2012

Schedule Local Government (Finance, Plans and Reporting) Regulation 2010 Schedule Dictionary section 3 2-year averaged value see section 9(1). 3-year averaged value see section 10(1). 5-year corporate plan , for a local government, means its 5-year corporate plan adopted under section 120. Accounting Standard AASB 116 means Accounting Standard AASB 116 issued by the Australian Accounting Standard Board. advertising see section 141(2). advertising spending policy see section 142(1). annual budget , for a local government, means its annual budget under chapter 3, part 2, division 1. annual implementation plan , for a local government, see section 28(8). annual report , for a local government, means its annual report under chapter 3, part 3, division 1. asset consumption ratio see the Financial Management (Sustainability) Guideline 2009, heading ‘Explanation of measures’. asset sustainability ratio see the Financial Management (Sustainability) Guideline 2009, heading ‘Explanation of measures’. auditor-general’s report means a report under the Auditor-General Act 2009 , section 40. Business Activities Regulation means the Local Government(BeneficialEnterprisesandBusinessActivities)Regulation2010 . categorisation officer means a person appointed under section 18. Reprint 2B effective 1 July 2012 Page 139

Local Government (Finance, Plans and Reporting) Regulation 2010 Schedule change of owner notice , for chapter 2, part 13, division 3, see section 93. community engagement policy , for a local government, see section 130(1). community financial report , for a provision about a local government, means its community financial report under section 103. community grants policy see section 138(1). 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 obligations see section 22 of the Business Activities Regulation. community titles Act means— (a) the BodyCorporateandCommunityManagementAct1997 ; 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 . concession , for rates or charges, means a concession granted under chapter 2, part 10. contracting activities , for chapter 4, see section 165(2). contracting plan see section 169(3). control measure , for managing a risk, means a measure that may be adopted for managing the risk. court proceedings means proceedings in a court having jurisdiction for the recovery of a debt in the amount claimed. differential general rates see section 14(2). discount period see section 64(2). Page 140 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Schedule distributor-retailer see the South-EastQueenslandWater(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 55(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 55(c)—the due date stated in the agreement to accept the transfer. entertainment and hospitality policy see section 140(1). financial arrangement means a type 1 financial arrangement or type 2 financial arrangement under the StatutoryBodiesFinancial Arrangements Act 1982 . financial assistance amount see section 189(2). financial institution account means an account with a financial institution. Financial Management (Sustainability) Guideline 2009 means the document of that name published by the department. Editor’s note — The document may be obtained from the department’s head office at 100 George Street, Brisbane and is available on the department’s website at < government body is— (a) the State, a government entity, a corporate entity, or another local government; or (b) another Australian government, an entity of another Australian government; or (c) a local government of another State. Reprint 2B effective 1 July 2012 Page 141

Local Government (Finance, Plans and Reporting) Regulation 2010 Schedule Page 142 interest coverage ratio see the Financial Management (Sustainability) Guideline 2009, heading ‘Explanation of measures’. interested parties , for chapter 2, part 12, division 3, 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 local government notice of their interest in the land. internal audit see section 155(2). internal audit plan see section 156(5). internal audit progress report see section 142(2). land record see section 87(2). Land Valuation Act means the Land Valuation Act 2010 . large-sized contract see section 173(3). market value , of land for chapter 2, part 12, division 3, see section 71. medium-sized contract see section 173(2). meter includes any measuring device. net financial liabilities ratio see the Financial Management (Sustainability) Guideline 2009, heading ‘Explanation of measures’. new owner , for chapter 2, part 13, division 3, see section 93. notice means a written notice. notice of intention to acquire , for land, see section 82(3). notice of intention to sell , for land, see section 74(4). objection notice see section 24(4). operating fund see section 147(1)(a). operating surplus ratio see the Financial Management (Sustainability) Guideline 2009, heading ‘Explanation of measures’. Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Schedule Operations Regulation means the LocalGovernment(Operations) Regulation 2010 . overall plan see section 28(4). overdue , for rates or charges, see section 66. 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 182. pre-qualified supplier see section 181(4). previous owner , for chapter 2, part 13, division 3, see section 93. procurement policy see section 143(1). rateable value see section 8(2). rate notice see section 38(2). rate payer is a person who is liable to pay rates or charges. rating category see section 15(1). rating category statement see section 22(4). registered interest , in land, means an interest in the land that has been registered by the registrar of titles. relevant accounting document see section 102(2). relevant measures of financial sustainability see section 99(3). remuneration schedule means the remuneration schedule prepared under section 42 of the Operations Regulation. Editor’s note — At the commencement of this section, the remuneration schedule was available for inspection on the department’s website at < reserve , for an operating fund, means a reserve under section 148. Reprint 2B effective 1 July 2012 Page 143

Local Government (Finance, Plans and Reporting) Regulation 2010 Schedule significant contract see section 169(3)(g). State encumbrance see section 72(2). statement of estimated financial position see section 153(2). strategic approach see section 166(2). trust fund see section 145(2). trust money see section 145(3). valuable non-current asset see section 173(5). valuable non-current asset contract see section 173(4). value , of land, see section 6. water service see the Water Supply (Safety and Reliability) Act2008 , schedule 3. working capital ratio see the Financial Management (Sustainability) Guideline 2009, heading ‘Explanation of measures’. Page 144 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Endnotes Endnotes 1 Index to endnotes Page 2 Date to which amendments incorporated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .145 3 Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .146 4 Table of reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .146 5 Tables in earlier reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .147 6 List of legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .147 7 List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .148 2 Date to which amendments incorporated This is the reprint date mentioned in the Reprints Act 1992, section 5(c). Accordingly, this reprint includes all amendments that commenced operation on or before 1 July 2012. Future amendments of the Local Government (Finance, Plans and Reporting) Regulation 2010 may be made in accordance with this reprint under the Reprints Act 1992, section 49. Reprint 2B effective 1 July 2012 Page 145

Local Government (Finance, Plans and Reporting) Regulation 2010 Endnotes 3 Key Key to abbreviations in list of legislation and annotations Key AIA amd amdt ch def div exp gaz hdg ins lap notfd num o in c om orig p para prec pres prev Explanation = Acts Interpretation Act 1954 = amended = amendment = chapter = definition = division = expires/expired = gazette = heading = inserted = lapsed = notified = numbered = order in council = omitted = original = page = paragraph = preceding = present = previous Key (prev) proc prov pt pubd R[X] RA reloc renum rep (retro) rv s sch sdiv SIA SIR SL sub unnum Explanation = previously = proclamation = provision = part = published = Reprint No. [X] = Reprints Act 1992 = relocated = renumbered = repealed = retrospectively = revised edition = section = schedule = subdivision = Statutory Instruments Act 1992 = Statutory Instruments Regulation 2002 = subordinate legislation = substituted = unnumbered 4 Table of reprints Reprints are issued for both future and past effective dates. For the most up-to-date table of reprints, see the reprint with the latest effective date. If a reprint number includes a letter of the alphabet, the reprint was released in unauthorised, electronic form only. Reprint No. 1 1A 1B 1C 1D 1E 1F 2 2A 2B Amendments included none 2010 SL No. 204 2010 Act No. 39 2010 SL No. 277 2010 SL No. 323 2011 SL No. 15 2011 SL No. 151 — 2012 SL No. 18 — Effective 1 July 2010 6 August 2010 20 September 2010 8 October 2010 26 November 2010 11 March 2011 12 August 2011 12 August 2011 10 February 2012 1 July 2012 Notes R1F withdrawn, see R2 provs exp 30 June 2012 Page 146 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Endnotes 5 Tables in earlier reprints Name of table Corrected minor errors Reprint No. 2 6 List of legislation Regulatory impact statements For subordinate legislation that has a regulatory impact statement, specific reference to the statement is included in this list. Explanatory notes All subordinate legislation made on or after 1 January 2011 has an explanatory note. For subordinate legislation made before 1 January 2011 that has an explanatory note, specific reference to the note is included in this list. Local Government (Finance, Plans and Reporting) Regulation 2010 SL No. 124 made by the Governor in Council on 17 June 2010 notfd gaz 18 June 2010 pp 529–35 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2010 (see s 2) exp 1 September 2020 (see SIA s 54) Note—The expiry date may have changed since this reprint was published. See the latest reprint of the SIR for any change. amending legislation— Local Government Legislation Amendment Regulation (No. 1) 2010 SL No. 204 pts 1, 3 notfd gaz 6 August 2010 pp 1311–12 commenced on date of notification Land Valuation Act 2010 No. 39 ss 1, 325 sch 1 pt 2 date of assent 20 September 2010 commenced on date of assent Local Government Legislation Amendment Regulation (No. 2) 2010 SL No. 277 pts 1, 4 notfd gaz 8 October 2010 pp 378–9 commenced on date of notification Local Government Legislation Amendment Regulation (No. 3) 2010 SL No. 323 pts 1, 3 notfd gaz 26 November 2010 pp 810–13 commenced on date of notification Reprint 2B effective 1 July 2012 Page 147

Local Government (Finance, Plans and Reporting) Regulation 2010 Endnotes Local Government (Finance, Plans and Reporting) Amendment Regulation (No. 1) 2011 SL No. 15 notfd gaz 11 March 2011 pp 409–10 commenced on date of notification Local Government (Finance, Plans and Reporting) Amendment Regulation (No. 2)2011 SL No. 151 notfd gaz 12 August 2011 pp 896–7 commenced on date of notification Local Government (Finance, Plans and Reporting) Amendment Regulation (No. 1)2012 SL No. 18 notfd gaz 10 February 2012 pp 280–1 commenced on date of notification 7 List of annotations CHAPTER 2—RATES AND CHARGES What ch 2 is about s 5 amd 2010 Act No. 39 s 325 sch 1 pt 2 What is the “value” of land s 6 amd 2010 Act No. 39 s 325 sch 1 pt 2 Working out the “2-year averaged value” s 9 amd 2010 SL No. 204 s 6 Working out the “3-year averaged value” s 10 amd 2010 SL No. 204 s 7 Minimum general rates for land generally s 11 amd 2010 Act No. 39 s 325 sch 1 pt 2 Minimum general rates on timeshare property prov hdg amd 2011 SL No. 15 s 3(1) s 12 amd 2011 SL No. 15 s 3(2) PART 5—DIFFERENTIAL GENERAL RATES Division 2—Entering land to categorise land Subdivision 1—Categorisation officers sdiv hdg ins 2010 SL No. 277 s 13 What sdiv 1 is about prov hdg amd 2010 SL No. 277 s 14(1) s 17 amd 2010 SL No. 277 s 14(2)–(3) Appointing categorisation officer s 18 amd 2010 SL No. 277 s 15 Subdivision 2—Categorisation by Land Court sdiv 2 (ss 21A–21B) ins 2010 SL No. 277 s 16 Page 148 Reprint 2B effective 1 July 2012

Local Government (Finance, Plans and Reporting) Regulation 2010 Endnotes Change in value prov hdg amd 2011 SL No. 15 s 4 s 45 amd 2010 Act No. 39 s 325 sch 1 pt 2 Procedures after sale of land other than to local government s 78A ins 2010 SL No. 277 s 17 Land record to be kept s 87 amd 2010 Act No. 39 s 325 sch 1 pt 2 Public may inspect land record s 88 amd 2010 Act No. 39 s 325 sch 1 pt 2 sub 2010 SL No. 277 s 18 Budget contents s 99 amd 2010 SL No. 323 s 7; 2011 SL No. 15 s 5 Finances relating to distributor-retailers s 111A ins 2010 SL No. 323 s 8 Resolutions s 113 amd 2010 SL No. 277 s 19 Preparation of 5-year corporate plan s 120 amd 2012 SL No. 18 s 3 Revenue policy s 134 amd 2012 SL No. 18 s 4 Audit committee composition s 159 amd 2010 SL No. 204 s 8 Audit committee meetings s 160 amd 2011 SL No. 15 s 6 CHAPTER 4—CONTRACTING PART 3—DEFAULT CONTRACTING PROCEDURES Division 3—Exceptions for medium-sized and large-sized contracts div hdg amd 2011 SL No. 15 s 7 Exception for LGA arrangement s 183 amd 2011 SL No. 15 s 8 Exceptions for valuable non-current asset contracts s 185 amd 2011 SL No. 15 s 9 CHAPTER 6—TRANSITIONAL PROVISIONS PART 1—PREPARATION OF PARTICULAR DOCUMENTS pt hdg ins 2010 SL No. 277 s 20 PART 2—LEVYING RATES AND CHARGES FOR LOCAL GOVERNMENTS AFFECTED BY REFORM MATTERS pt 2 (ss 195–199) ins 2010 SL No. 277 s 21 exp 30 June 2012 (see s 199) Reprint 2B effective 1 July 2012 Page 149

Local Government (Finance, Plans and Reporting) Regulation 2010 Endnotes PART 3—LEVYING RATES FOR WESTERN DOWNS REGIONAL COUNCIL pt 3 (ss 200–201) ins 2011 SL No. 151 s 3 exp 30 June 2013 (see s 201) SCHEDULE—DICTIONARY def “distributor-retailer” ins 2010 SL No. 323 s 9 def “financial arrangement” ins 2010 SL No. 323 s 9 def “Land Valuation Act” ins 2010 Act No. 39 s 325 sch 1 pt 2 def “Valuation of Land Act” om 2010 Act No. 39 s 325 sch 1 pt 2 © State of Queensland 2012 Page 150 Reprint 2B effective 1 July 2012