Local Government Regulation 2012 (Qld)

Local Government Regulation 2012

Chapter 1    Preliminary

1   Short title

This regulation may be cited as the Local Government Regulation 2012.

2   Definitions

The dictionary in schedule 8 defines particular words used in this regulation.

Chapter 2    Local governments

Part 1    Local government areas, names and representation

3   What pt 1 is about

For section 8(4) of the Act, this part—

(a)describes the boundaries of local government areas; and

(b)describes the boundaries of any divisions; and

(c)fixes the number of councillors for local governments and any divisions of local government areas; and

(d)names local government areas; and

(e)classifies local government areas as a city, town, shire or region.

4   Names of local government areas

(1)The name of each local government area is mentioned in schedule 1, column 1.

(2)A local government may be called either—

(a)‘Council of the …(insert City/Town/Shire/Region) of …(insert name of local government area)’; or

(b)‘… (insert name of local government area) …(insert City/Town/Shire/Regional) Council’.

(3)Also, a local government mentioned in schedule 2 may be called ‘…(insert name of local government area) …Aboriginal Shire Council’.

5   Classifications of local government areas

(1)The classification of each local government area is mentioned in schedule 1, column 2.

(2)The classifications of local government areas are—

•city

•town

•shire

•region.

6   Boundaries of local government areas and any divisions

(1)The boundaries of each local government area, and any divisions of the area, are shown on its area map mentioned in schedule 1, column 3.

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

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

(4)Each area map is identified by a map number marked on the map.

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

(a)the department’s website states a place or places where a copy of the area maps may be inspected by the public; and

(b)a copy of the area maps may be inspected by the public at the place or places; and

(c)each local government has a copy of its area map.

(6)Each local government must ensure the public may inspect a copy of its area map at the local government’s public office.

7   Number of councillors for a local government and any divisions of the local government area

(1)The total number of councillors for each local government area is mentioned in schedule 1, column 5.

(2)The number of councillors for each division of a local government area is mentioned in schedule 1, column 4.

Part 2    Changing a local government area, name or representation

Division 1 Changing boundaries of a local government

8   What div 1 is about

This division prescribes, for section 19(2)(c) of the Act, the other matters to be considered by the change commission if a proposed local government change relates to a change of the boundaries of a local government area.

9   Communities of interest

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

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

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

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

(d)have external boundaries that—

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

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

(iii)do not dissect properties.

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

10   Joint arrangements

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

(2)A joint arrangement includes the following—

(a)a joint local government;

(b)a joint standing committee;

(c)joint action by agreement;

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

(e)an agreement on, or extension of, an activity, facility or service outside a local government area;

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

(g)resource sharing by local governments;

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

11   Planning

The external boundaries of a local government area should be drawn in a way that—

(a)helps in—

(i)the planning and development for the benefit of the local government area; and

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

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

12   Resource base sufficiency

A local government should have a sufficient resource base—

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

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

Division 2 Changing classification of a local government area

13   Changing classification of a local government area

(1)This section prescribes, for section 19(2)(c) of the Act, the other matters to be considered by the change commission if a proposed local government change relates to a change of the classification of a local government area.

(2)The criteria for a local government area to be declared a city are that—

(a)the area is the centre of a region providing commercial, industrial, health and public sector services for the region; and

(b)the area has, for the 3 years immediately before the declaration, had—

(i)a population of at least 25,000; and

(ii)a population of at least 15,000 in its urban centre; and

(iii)a population density of at least 150 people for each square kilometre of its urban centre.

(3)The criteria for a local government area to be declared a town are that the area does not meet the criteria for being declared a city but is urban in character.

(4)The criterion for a local government area to be declared a shire is that the area is not urban in character.

(5)The criterion for a local government area to be declared a region is that the area be created as a result of the amalgamation of 2 or more local government areas of any class.

Division 3 Implementing particular local government changes

13A   What div 3 is about

This division provides for the following—

(a)implementing, under section 20 of the Act, local government changes relating to a change of the boundaries of a local government area;

(b)facilitating the implementation of the local government changes mentioned in paragraph (a).

13B   Implementing local government changes relating to changes of the boundaries of local government areas

(1)Schedule 3, part 1 implements the local government changes mentioned in it.

(2)Schedule 3, part 2 makes provision for facilitating the implementation of each local government change mentioned in schedule 3, part 1.

Chapter 3    The business of local governments

Part 1    Local laws

14   Local law register—Act, s 31

(1)For section 31(1) of the Act, a local government’s register of its local laws must contain, for each local law, the local law’s name, purposes and general effect.

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

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

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

15   Anti-competitive provisions and review procedures

(1)For the Act, schedule 4, definition anti-competitive provision, a provision is identified as creating a barrier to entry to a market or competition within a market if a local government, applying the competition policy guidelines, identifies the provision as creating one of those barriers.

(2)For section 38(1) of the Act, the procedures prescribed are the procedures mentioned in the competition policy guidelines.

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

Editor’s note—

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

16   [Repealed]

Part 2    Business reform, including competitive neutrality

Division 1 Introduction

17   What pt 2 is about

This part is about reforming a local government’s significant business activity in accordance with the competitive neutrality principle.

Note—

See sections 43 and 44 of the Act.

18   Reforming a significant business activity

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

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

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

(b)commercialising the activity; or

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

Division 2 Identifying significant business activities for reform

19   Thresholds for significant business activities—Act, s 43

(1)This section prescribes, for section 43(4)(b) of the Act, the threshold that a business activity must meet to be a significant business activity for a financial year (the current financial year).

(2)If the business activity is the provision of combined water and sewerage services, the threshold is 10,000 or more premises being connected to a water service as at 30 June of the financial year ending immediately before the current financial year.

Note—

See, however, the South-East Queensland Water (Distribution and Retail Restructuring) Act 2009.

(3)For a business activity of a type other than the activity mentioned in subsection (2), the threshold is expenditure of at least $9.7m for the financial year ending immediately before the current financial year.

(4)The Minister must consult with LGAQ Ltd. about a proposed amendment to a threshold mentioned in this section.

(5)In this section—

combined water and sewerage service means a service that is the supply of a water service and a sewerage service.

sewerage service see the Water Supply (Safety and Reliability) Act 2008, schedule 3.

20   Identifying significant business activities for report

(1)This section states the information that a local government must use to identify significant business activities in its annual report for a financial year (the current financial year) under section 45(b) of the Act.

(2)The local government must use the following information—

(a)if the business activity is the provision of combined water and sewerage services—the information about the number of premises connected to a water service stated in the local government’s performance report for the financial year ending immediately before the current financial year;

(b)for another business activity—the information presented to the local government’s budget meeting for the financial year ending immediately before the current financial year.

(3)In this section—

performance report, of a local government, means a performance report given to the regulator by the local government under the Water Supply (Safety and Reliability) Act 2008, section 142A.

Division 3 Full cost pricing

21   What div 3 is about

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

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

(a)full cost pricing; or

(b)commercialisation; or

(c)corporatisation.

(3)This division expands on section 44 of the Act.

22   Full cost pricing

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

(a)the pricing provisions;

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

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

(2)For subsection (1)—

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

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

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

(4)For example, a competitive advantage includes—

(a)a financial advantage; and

(b)a procedural advantage; and

(c)a regulatory advantage.

Examples of a financial advantage—

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

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

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

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

Examples of a procedural advantage—

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

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

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

Example of a regulatory advantage—

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

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

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

23   Cost of community service obligations

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

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

24   Community service obligations

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

Example of a community service obligation—

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

25   Taking account of government taxes

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

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

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

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

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

(a)lodging tax returns; and

(b)assessing tax returns; and

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

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

(e)the appointment of tax assessors.

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

Division 4 Commercialisation

26   What div 4 is about

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

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

27   Commercial business unit

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

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

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

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

28   What are the key principles of commercialisation

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

(a)clarity of objectives, namely that the local government—

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

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

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

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

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

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

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

(b)management autonomy and authority, namely that—

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

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

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

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

(c)accountability for performance, namely that—

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

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

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

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

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

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

29   Converting a business unit to a commercial business unit

(1)A local government must make the decision to convert a business unit to a commercial business unit by resolution.

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

30   Creating a commercial business unit

(1)A local government must make the decision to create a commercial business unit by resolution.

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

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

Division 5 Code of competitive conduct

31   What div 5 is about

This division is about the code of competitive conduct for section 47 of the Act.

32   Elements of code of competitive conduct

The code of competitive conduct is all of the following—

(a)the application of the competitive neutrality principle under section 33;

(b)the pricing provisions;

(c)sections 34 and 35 about financial reporting;

(d)sections 36 and 37 about the treatment of community service obligations.

33   Applying the competitive neutrality principle

(1)If a local government applies the code of competitive conduct to a business activity, the local government must apply the competitive neutrality principle to the business activity including, for example, by—

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

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

(2)However, subsection (3) applies if the local government conducting the business activity enjoys a net advantage over competitors, only because the local government is in competition with the private sector, that can not be eliminated to comply with the competitive neutrality principle.

(3)For deciding charges to persons for goods or services provided in conducting the business activity, the individual advantages and disadvantages that make up the net advantage must be taken into account in deciding the required revenue under schedule 4, section 2.

34   Estimated activity statement

(1)A local government’s budget must, for each business activity, contain an estimated activity statement.

(2)An estimated activity statement is a document that states, for the business activity—

(a)the estimated revenue that is payable to—

(i)the local government; or

(ii)anyone else; and

(b)the estimated expenses, including all items taken into account under the pricing provisions (other than return on capital); and

(c)the estimated surplus or deficit for the financial year; and

(d)if community service obligations are to be carried out during the business activity—

(i)a description of the nature of the community service obligations; and

(ii)the estimated cost of performing the community service obligations, less the estimated revenue for the community service obligations.

(3)An estimated activity statement may contain a summary of the information mentioned in subsection (2), instead of a full statement of the information, if—

(a)the estimated activity statement states it is a summary only and that a full statement of the information may be—

(i)inspected or purchased at the local government’s public office; and

(ii)inspected on the local government’s website; and

(b)a full statement of the information can be—

(i)inspected or purchased at the local government’s public office; and

(ii)inspected on the local government’s website.

(4)The price for purchasing a full statement of the information must be no more than the reasonable cost to the local government of making the statement available for purchase.

35   Activity statement

(1)A local government’s annual financial statements must contain, for each business activity, an activity statement.

(2)An activity statement is a document that states—

(a)the revenue from goods and services provided to the local government in conducting the business activity; and

(b)the revenue from goods and services provided to persons other than the local government in conducting the business activity; and

(c)the expenses for the business activity, including all items required to be taken into account under the pricing provisions (other than return on capital); and

(d)the surplus or deficit for the financial year; and

(e)if community service obligations were carried on during the business activity—

(i)a description of the nature of the community service obligations; and

(ii)the cost of carrying out the community service obligations, minus the revenue from the community service obligations.

(3)An activity statement may contain a summary of the information mentioned in subsection (2), instead of a full statement of the information, if—

(a)the activity statement states it is a summary only and that a full statement of the information may be—

(i)inspected or purchased at the local government’s public office; and

(ii)inspected on the local government’s website; and

(b)a full statement of the information can be—

(i)inspected or purchased at the local government’s public office; and

(ii)inspected on the local government’s website.

(4)The price for purchasing a full statement of the information must be no more than the cost to the local government of making the statement available for purchase.

36   Cost of community service obligations

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

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

37   Particular roads activities not to include community service obligations

An offer or competitive tender for a roads activity on a State-controlled road must not include community service obligations.

38   Building certifying activity—Act, s 47

Any business activity conducted by any of the following local governments is prescribed for section 47(4)(b) of the Act—

•Bundaberg Regional Council

•Cairns Regional Council

•Douglas Shire Council

•Fraser Coast Regional Council

•Gladstone Regional Council

•Gold Coast City Council

•Gympie Regional Council

•Ipswich City Council

•Livingstone Shire Council

•Logan City Council

•Mackay Regional Council

•Mareeba Shire Council

•Moreton Bay City Council

•Noosa Shire Council

•Redland City Council

•Rockhampton Regional Council

•Scenic Rim Regional Council

•Sunshine Coast Regional Council

•Tablelands Regional Council

•Toowoomba Regional Council

•Townsville City Council

•Whitsunday Regional Council.

39   Prescribed business activities—Act, s 47

(1)A business activity is prescribed for section 47(7) of the Actfor a financial year if the amount of current expenditure for the business activity for the previous financial year is $340,000 or more.

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

(a)operational costs;

(b)administrative and overhead costs;

(c)cost of resources;

(d)depreciation.

Division 6 Water and sewerage services

40   What div 6 is about

(1)This division is about local governments achieving efficiency and sustainability in conducting relevant business activities.

(2)A relevant business activity of a local government is—

(a)a significant business activity that is the provision of water or sewerage services; or

(b)an activity of a corporatised business entity that is the provision of water or sewerage services if the provision of the services was a significant business activity.

41   Full cost recovery for water and sewerage services

(1)A local government conducting a relevant business activity must—

(a)conduct a 2-part charge assessment for the providing of water services; and

(b)decide whether a 2-part charge is to be applied for water services; and

(c)if a 2-part charge is to be applied for water services—apply the charge in accordance with the decision; and

(d)apply full cost recovery for water and sewerage services; and

(e)identify and disclose cross-subsidies and community service obligations in the providing of water and sewerage services; and

(f)disclose a class of consumers who are provided with water and sewerage services at an amount below full cost and the amount.

(2)A local government applies full cost recovery for a service if the estimated total revenue for the financial year is more than the estimated total costs of providing the service in the financial year.

(3)A 2-part charge assessment is an assessment of the cost effectiveness of the application of a 2-part charge for a business activity that is the provision of water services.

(4)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 water to a person (a consumer) who is liable to pay the charge;

(b)a variable charge for using the water, based on the amount of water that is actually used by the consumer.

(5)The total revenue includes revenue from performing community service obligations, less the cost of performing the obligations.

(6)The total costs, of providing a service, include—

(a)the operational costs of providing the service; and

(b)a reasonable allocation of the administrative and overhead costs of conducting the local government’s business activities to which this section applies; and

(c)the cost of resources used in providing the service, based on—

(i)if the resources have an identifiable cost—that cost; or

(ii)otherwise—the price at which the resources can be obtained on the open market on similar terms; and

(d)depreciation of each asset used in providing the service, based on—

(i)the depreciable amount for the asset, allocated over its useful life; or

(ii)an amount the local government decides is appropriate in the circumstances; and

(e)the return on the capital used in providing the service, based on a positive rate the local government decides.

(7)The capital used in providing the service is the total value of the assets used for the service (using an accepted accounting method), less the liabilities attributable to the service.

Division 7 Competitive neutrality complaints

Subdivision 1 Introduction

42   What div 7 is about

This division prescribes, for section 48(4) of the Act, the process for resolving competitive neutrality complaints.

Subdivision 2 Complaint process

43   Application of sdiv 2

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

(2)The relevant local government for the business activity is—

(a)if the business entity conducting the activity is the local government—the local government; or

(b)if the business entity conducting the activity is a corporatised business entity—the local government that owns or controls the corporatised business entity.

44   Minimum requirements for complaint process

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

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

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

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

(ii)clarifying the matter;

(b)recording all complaints, decisions and recommendations.

45   Making a complaint

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

(2)The complaint must contain—

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

(b)information that shows—

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

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

(iii)the complainant has made a genuine attempt to resolve the complaint through the process mentioned in section 44(2)(a).

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

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

46   Competition authority must investigate and report on complaint

The competition authority must, subject to this part, investigate and report on a competitive neutrality complaint received under section 45.

47   Competition authority requiring further information

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

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

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

48   Competition authority refusing to investigate

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

(a)the complainant has not shown that the complainant made a genuine attempt to resolve the matter through the process mentioned in section 44(2)(a); or

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

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

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

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

(d)the complaint is frivolous or vexatious.

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

(a)the complainant;

(b)the relevant local government.

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

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

(b)the reasons for the refusal.

49   Notice of intention to investigate

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

(a)the complainant; and

(b)the relevant local government; and

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

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

(3)An investigation notice is a document that—

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

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

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

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

(e)states the competition authority’s address.

50   Power to require certain information from relevant local government or corporatised business entity

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

(a)the relevant local government; or

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

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

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

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

(3)The relevant local government or corporatised business entity must comply with the notice unless—

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

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

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

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

51   Matters competition authority must consider when investigating

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

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

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

(b)any policies of the relevant local government about the competitive neutrality principle, including, for example—

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

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

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

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

(c)policies of the relevant local government, or a law, about—

(i)ecologically sustainable development; or

(ii)industrial relations; or

(iii)occupational health and safety;

(d)the need to promote competition;

(e)the need to allocate resources efficiently.

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

52   Competition authority’s report on investigation

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

(a)the relevant local government; and

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

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

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

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

(b)the reasons for the recommendations; and

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

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

(a)only a local government can provide; and

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

Examples—

•providing site or town planning information to a building certifier

•receiving and processing documents from a building certifier

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

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

(b)the reasons for the recommendations; and

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

53   Public access to report

A local government given a report under section 52 must ensure the public can inspect a copy of the report at the local government’s public office as soon as practicable after being given the report.

54   Information to persons given an investigation notice

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

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

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

55   Local government response to competition authority’s report

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

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

(3)The local government must make the resolution—

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

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

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

(a)the complainant; and

(b)the competition authority; and

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

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

55A   Confidentiality requests

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

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

(a)states the person’s belief; and

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

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

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

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

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

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

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

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

(6)In this section—

commercial activities means activities conducted on a commercial basis.

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

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

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

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

(a)the Minister; or

(b)a member of the competition authority; or

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

(d)if the information relates to a local government—the local government.

information includes a document.

person includes a local government or business entity.

Subdivision 3 Miscellaneous provision

56   Register

(1)A local government must establish a register of business activities to which the competitive neutrality principle applies.

(2)The register must state the following—

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

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

(c)a list of—

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

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

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

Part 3    Roads and other infrastructure

Division 1 Roads

57   Prescribed particulars for register of roads—Act, s 74

(1)For section 74(1)(b)(iii) of the Act, the other particulars prescribed are—

(a)the length of every road, including an unformed road, in the local government’s area; and

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

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

(2)For subsection (1)—

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

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

(3)In this section—

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

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

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

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

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

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

Division 2 Malls

58   Other matters connected with managing, promoting or using malls—Act, s 80A

(1)For section 80A(3) of the Act, this section prescribes other matters connected with managing, promoting or using a mall.

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

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

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

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

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

Division 3 Marine and aquatic matters

59   Harbours, jetties, breakwaters and ramps

(1)A local government may construct, maintain, manage and regulate the use of—

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

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

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

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

(4)While the local government occupies or uses foreshore, tidal land or tidal waters, the foreshore, land or waters are taken to be in its local government area.

60   Canals

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

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

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

(b)the owner of the land—

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

(ii)to which the structure is connected.

61   The foreshore

(1)The Governor in Council may, by gazette notice, place a foreshore under the control of—

(a)the local government for the local government area adjoining the foreshore; or

(b)if there is no local government area adjoining the foreshore—the local government for a local government area that is near the foreshore.

(2)While the foreshore is under the local government’s control the foreshore is taken to be part of the local government’s area.

62   Bathing reserves

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

(a)a part of a seashore;

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

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

(2)The seashore is—

(a)the foreshore; or

(b)State land that—

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

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

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

(3)While the bathing reserve is under the local government’s control the bathing reserve is taken to be part of the local government’s area.

Division 4 Other matters

63   Public thoroughfare easements

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

(2)The local government in whose favour the easement is created has control of the land, subject to the provisions of the instrument that created the easement.

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

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

(b)regulation of the use of the land.

(4)The local government is responsible for maintaining the land.

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

(6)The owner of the land is—

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

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

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

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

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

Note—

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

64   Boundary works

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

(a)along the boundary between 2 or more local government areas; and

(b)partly in each of the areas.

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

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

Part 4    Levy on Kuranda rail line

65   Definitions for pt 4

In this part—

free of charge, for a journey on the Kuranda rail line, means a journey provided without any of the following—

(a)payment or other consideration;

(b)requiring, or asking for, a donation, levy or other monetary contribution for the journey including, for example, the purchase of a ticket in a raffle;

(c)displaying a receptacle, whether on the train used for the journey or elsewhere, in a way that suggests a donation is expected or required to travel on the rail line.

Kuranda rail line means the railway between Cairns and Kuranda.

Kuranda rail operator means a rail transport operator within the meaning of the Rail Safety National Law (Queensland) who is accredited under that Law for the operation or movement of rolling stock on the Kuranda rail line.

tourist infrastructure levy see section 66(1).

66   Imposition of levy

(1)A levy (the tourist infrastructure levy) is imposed on each Kuranda rail operator until 31 December 2031.

(2)The levy is at the rate of $1 for each passenger journey to or from Kuranda on the Kuranda rail line provided by the Kuranda rail operator, other than a journey provided free of charge.

(3)For subsection (2), a return journey is taken to be a single journey.

67   Payment of levy

(1)Each Kuranda rail operator must, within 6 months after the end of each financial year for which the tourist infrastructure levy is imposed, pay the State the amount of the levy imposed on the operator during the financial year.

(2)A Kuranda rail operator must pay interest on an amount owing under subsection (1) unpaid from time to time.

(3)Interest accrues daily at the rate of 10% per annum on the unpaid amount on and from the day after it is owing until it is paid in full.

(4)If a Kuranda rail operator does not pay an amount owing under this section, the State may recover it from the operator as a debt.

68   Obligation to give annual statements

(1)Each Kuranda rail operator must, within 6 months after each financial year ends, give the chief executive a written statement for the financial year that complies with subsection (2).

(2)The statement must—

(a)state how many passenger journeys on the Kuranda rail line were provided by the Kuranda rail operator during the financial year, other than journeys provided free of charge; and

(b)if a form is approved for the statement—be in the approved form.

(3)The approved form may require the statement to be made or verified by statutory declaration.

69   [Repealed]

70   Expiry

This part expires on 30 June 2032.

Chapter 4    Rates and charges

Part 1    Preliminary

71   What ch 4 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.

72   What is the value of land

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

Part 2    Land exempt from rating

73   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—

(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

74   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.

75   Working out the 2-year averaged value

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

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

•the value of the land for the previous financial year

•plus the value of the land for the financial year

•divided by 2; or

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

•the value of the land for the financial year

•multiplied by the 2-year averaging number.

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

T is the total of the values of all rateable land in 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.

76   Working out the 3-year averaged value

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

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

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

•plus the value of the land for the financial year

•divided by 3; or

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

•the value of the land for the financial year

•multiplied by the 3-year averaging number.

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

T is the total of the values of all rateable land in 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

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

Editor’s note—

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

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

(4)Generally, the same minimum amount of general rates must apply to all rateable land in 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 79.

(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.

78   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

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

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

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

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.

79   Value of mining claim for fixing minimum general rates

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

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

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

Part 5    Differential general rates

Division 1 Introduction

80   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.

81   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—

(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.

82   Later categorisation

(1)This section applies if—

(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

83   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 division.

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

(a)section 85; and

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

84   Identity card for categorisation officer

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

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

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

85   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 (7), 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 (7), 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 for a proper purpose; and

(ii)the occupier of the property has unreasonably refused a request for permission to enter the property under section 129(2) of the Actas applied under subsection (2); and

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

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

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

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

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

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

(6)Subject to subsection (7), sections 126, 136 and 137 of the Act(also the applied provisions) apply to a categorisation officer for entering private property under this division.

(7)The applied provisions apply as if—

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

(b)a reference in the applied provisions, other than section 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

86   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.

87   Entering private property with notice

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

(2)The notice must inform the occupier of—

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

(b)the reason for entering the property; and

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

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

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

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

(6)In this section—

Land Court representative means each of the following persons—

(a)a member of the Land Court;

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

Division 3 Notice of categorisation of land

88   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.

Note—

For subsections (2) and (3), see section 108(2) for how a rating category statement may be given electronically.

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

(a)the rating categories for land in 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—

(i)30 days after the date when the first 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

89   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.

90   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

(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.

91   Decision on a land owner’s objection

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

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

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

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

(ii)to another rating category; or

(b)not to allow the objection.

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

(a)the decision; and

(b)the reasons for the decision.

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

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

92   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

(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.

93   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; or

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

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

(ii)not allow the appeal.

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

Part 6    Special rates and charges

94   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)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.

(3)The overall plan is a document that—

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

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

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

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

(4)The 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.

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

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

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

(8)The 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.

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

(a)an overall plan; or

(b)an annual implementation plan.

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

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

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

(a)the land or its occupier—

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

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

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

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

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

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

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

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

(15)To remove any doubt, it is declared that 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

(b)conducted as a joint government activity by the local governments.

95   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.

96   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.

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

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

3   Different charges for commercial reasons

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

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

4   Total costs of conducting relevant activity

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

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

(b)administrative and overhead costs;

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

(d)depreciation;

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

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

(g)return on capital.

(2)The total costs must be adjusted for other advantages and disadvantages of a local government conducting the relevant activity that are not eliminated.

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

5   Allocation of administrative and overhead costs

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

6   Cost of resources used in conducting activity

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

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

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

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

7   Depreciation

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

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

8   Equivalent amounts for taxes local government is not liable to pay

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

(2)The equivalent amount must be worked out—

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

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

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

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

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

9   Guarantees by State

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

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

10   Return on capital

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

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

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

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

(5)In this section—

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

Schedule 4A Matters relating to councillor advisors

section 277G

Column 1	Column 2
Local government	Number of councillor advisors
Bundaberg Regional Council	•  for the mayor—1 •  for another councillor—0
Cairns Regional Council	•  for the mayor—2 •  for another councillor—0
Fraser Coast Regional Council	•  for the mayor—1 •  for another councillor—0
Gladstone Regional Council	•  for the mayor—1 •  for another councillor—0
Gold Coast City Council	•  for the mayor—4 •  for another councillor—1
Ipswich City Council	•  for the mayor—3 •  for another councillor—0
Logan City Council	•  for the mayor—3 •  for another councillor—1
Mackay Regional Council	•  for the mayor—2 •  for another councillor—0
Moreton Bay City Council	•  for the mayor—3 •  for another councillor—1
Redland City Council	•  for the mayor—2 •  for another councillor—0
Rockhampton Regional Council	•  for the mayor—1 •  for another councillor—0
Sunshine Coast Regional Council	•  for the mayor—3 •  for another councillor—1
Toowoomba Regional Council	•  for the mayor—2 •  for another councillor—0
Townsville City Council	•  for the mayor—3 •  for another councillor—0

Schedule 5 Financial and non-financial particulars for registers of interests

section 291(2)

1   Definitions for schedule

In this schedule—

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

(a)a prescribed conflict of interest; or

(b)a declarable conflict of interest.

relevant person means any of the following persons—

(a)a councillor;

(b)a chief executive officer;

(c)a councillor advisor;

(d)a senior executive employee;

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

reporting term, for a relevant person, means—

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

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

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

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

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

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

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

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

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

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

securities see the Corporations Act, section 9.

2   Shareholding or controlling interest in corporation

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

(a)the corporation’s name; and

(b)if the corporation is a proprietary company—

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

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

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

(2)In this section—

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

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

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

proprietary company see the Corporations Act, section 9.

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

3   Executive officer of corporation

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

(a)the corporation’s name; and

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

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

4   Beneficial interest in trust or nominee corporation

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

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

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

(c)the nature of the interest.

(2)In this section—

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

5   Self managed superannuation fund

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

(a)a trustee; or

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

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

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

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

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

(3)In this section—

director see the Corporations Act, section 9.

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

6   Trustee for trust

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

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

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

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

7   Partnership and joint venture

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

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

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

(c)the nature of the interest; and

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

8   Land

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

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

(b)the approximate size of the land; and

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

(d)the nature of the interest.

9   Liability

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

(a)the nature of the liability; and

(b)the name of the creditor.

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

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

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

(i)the relevant person’s business; or

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

(3)In this section—

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

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

10   Debentures and similar investments

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

(a)the nature of the investment; and

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

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

(2)In this section—

debenture see the Corporations Act, section 9.

11   Savings and investment accounts

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

(a)the nature of the account; and

(b)the name of the institution.

12   Gifts totalling $500 or more

(1)This section applies to the following gifts—

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

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

(2)The particulars required for each gift are—

(a)the donor’s name; and

(b)a description of the gift.

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

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

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

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

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

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

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

(4)In this section—

gift means—

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

(i)without consideration; or

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

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

13   Sponsored travel or accommodation benefit

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

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

(b)the nature and purpose of the benefit.

(2)In this section—

employment-related or upgraded, in relation to a person’s travel or accommodation, see section 150EH(2) of the Act.

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

(a)a sponsored travel or accommodation benefit within the meaning of section 150EH(2) of the Actreceived by the relevant person; or

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

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

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

14   Membership of political party or trade or professional organisation

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

14A   Executive officer of particular organisations

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

14B   Donations made totalling $500 or more

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

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

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

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

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

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

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

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

(a)household and personal effects;

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

(c)superannuation entitlements.

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

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

(a)a relevant person;

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

17   Other interests

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

(2)In this section—

interest, of the relevant person, means an interest—

(a)of which the relevant person is aware; and

(b)that raises, appears to raise, or could raise, a conflict between the relevant person’s duties under the Act and the holder of the interest.

Schedule 5A Content of extracts of registers of interests of councillors

section 295(3)

Column 1	Column 2
Interest	Period
a gift mentioned in schedule 5, section 12(1)(a) that is less than $2,000	(a)  the term in which the gift is received; and (b)  if the councillor holds office for a term (the new term) starting immediately after the term mentioned in paragraph (a) ends—the new term
gifts mentioned in schedule 5, section 12(1)(b) that total less than $2,000	(a)  the term in which the gifts first total $500; and (b)  if the councillor holds office for a term (the new term) starting immediately after the term mentioned in paragraph (a) ends—the new term
a gift or gifts mentioned in schedule 5, section 12(1) not mentioned in the above 2 entries	each term the councillor holds office as a councillor
a sponsored travel or accommodation benefit mentioned in schedule 5, section 13 that is less than $2,000	(a)  the term in which the sponsored travel or accommodation benefit is received; and (b)  if the councillor holds office for a term (the new term) starting immediately after the term mentioned in paragraph (a) ends—the new term
a sponsored travel or accommodation benefit mentioned in schedule 5, section 13 that is $2,000 or more	each term the councillor holds office as a councillor
all sponsored travel or accommodation benefits mentioned in schedule 5, section 13 received by a councillor from 1 person during the relevant term for the councillor that total $2,000 or more	each term the councillor holds office as a councillor
a donation mentioned in schedule 5, section 14B(1)(a) that is less than $2,000	(a)  the term in which the donation was made; and (b)  if the councillor holds office for a term (the new term) starting immediately after the term mentioned in paragraph (a) ends—the new term
donations mentioned in schedule 5, section 14B(1)(b) that total less than $2,000	(a)  the term in which the donations made first total $500 or more; and (b)  if the councillor holds office for a term (the new term) starting immediately after the term mentioned in paragraph (a) ends—the new term
a donation or donations mentioned in schedule 5, section 14B(1) not mentioned in the above 2 entries	each term the councillor holds office as a councillor
another interest mentioned in schedule 5	the period for which the councillor holds the interest

Schedule 6 Prescribed local government entities

section 300

Burdekin Cultural Complex Board Inc.

Central Queensland Local Government Association Inc.

Central SEQ Distributor-Retailer Authority

Central Western Queensland Remote Area Planning and Development Board

Empire Theatres Pty Ltd ACN 086 482 288

Gladstone Airport Corporation ABN 27 300 231 899

Gold Coast Arts Centre Pty Ltd ACN 850 607 874 66

Herbert River Improvement Trust

Local Buy Pty Ltd ACN 090 446 487

Local Government Association of Queensland Ltd. ABN 11 010 883 293

Local Government Infrastructure Services Pty Ltd ABN 17 115 959 021

Northern SEQ Distributor-Retailer Authority

Queensland Water Directorate

Redland Investment Corporation Pty Ltd ABN 68 603 164 503

Southern SEQ Distributor-Retailer Authority

Sunshine Coast Events Centre Pty Ltd ACN 127 655 510

Wide Bay Water Corporation

Schedule 7 [Repealed](Repealed)

Schedule 8 Dictionary

section 2

2024 quadrennial election means the quadrennial election held in 2024.

2-part charge see section 41(4).

2-part charge assessment see section 41(3).

2-year averaged value see section 75(1).

3-year averaged value see section 76(1).

5-year corporate plan, for a local government, means its 5-year corporate plan adopted under section 165.

accrued right to long service leave, for chapter 8, part 3, division 2, see section 284(2).

advertising spending policy see section 197(1).

annual budget, for a local government, means its annual budget under chapter 5, part 2, division 3.

annual implementation plan, for a local government, see section 94(11).

annual report, for a local government, means its annual report under chapter 5, part 3, division 3.

area map means a map showing the boundaries of a local government area.

audit committee see section 105(4) of the Act.

auditor-general’s audit report means a report under the Auditor-General Act 2009, section 40.

auditor-general’s observation report see section 213(3).

BCC permanent employee ...

business entity means—

(a)a local government to the extent it carries on the business activity, including a business unit of a local government; or

(b)a corporatised business entity.

categorisation officer means a person appointed under section 83.

change of owner notice, for chapter 4, part 13, division 3, see section 160.

City Super ...

commercial business unit see section 27(2).

community financial report, for a provision about a local government, means its community financial report under section 179.

community grants policy see section 195.

community organisation means—

(a)an entity that carries on activities for a public purpose; or

(b)another entity whose primary object is not directed at making a profit.

community service obligation see section 24.

community titles Act means—

(a)the Body Corporate and Community Management Act 1997; or

(b)the Building Units and Group Titles Act 1980; or

(c)the Integrated Resort Development Act 1987; or

(d)the Mixed Use Development Act 1993.

competition authority means the Queensland Competition Authority established under the Queensland Competition Authority Act 1997.

competitive advantage see section 22(3).

competitive disadvantage see section 22(5).

complainant see section 45(2)(b)(i).

complaints management process see section 306(3).

concession, for rates or charges, means a concession granted under chapter 4, part 10.

conclusion, of a local government election, see the Local Government Electoral Act, section 7.

conflict of interest, for schedule 5, see schedule 5, section 1.

contracting activities ...

contracting plan see section 220(3).

control, in relation to a controlled entity of a local government, means control within the meaning of the Auditor-General Act 2009, section 5.

controlled entity, of a local government, means a controlled entity under the Auditor-General Act 2009, section 5, subject to the control of—

(a)the local government, whether on its own or with 1 or more other entities; or

(b)an entity subject to the control of the local government, whether on its own or with 1 or more other entities.

control measure, for managing a risk, means a measure that may be adopted for managing the risk.

corporatised business entity means a company registered under the Corporations Act that is owned or controlled by a local government.

court proceedings means proceedings in a court having jurisdiction for the recovery of a debt in the amount claimed.

current local government, for schedule 3, part 2, see schedule 3, part 2, section 2.

differential general rates see section 80(2).

discount period see section 130(2).

distributor-retailer see the South-East Queensland Water (Distribution and Retail Restructuring) Act 2009, section 8.

due date for payment, for rates or charges, means—

(a)the due date stated in the rate notice by which the rates or charges must be paid; or

(b)if a concession defers payment of the rates or charges under section 121(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 121(c)—the due date stated in the agreement to accept the transfer.

entertainment and hospitality policy see section 196(1).

expenses reimbursement policy see section 249(2).

financial assistance amount see section 309(2).

financial institution account means an account with a financial institution.

financial management (sustainability) guideline means the document called ‘Financial Management (Sustainability) Guideline 2024’, version 1, made by the chief executive and published on the department’s website.

financial statement see section 176.

foreshore means land between the high-water mark and low-water mark during ordinary spring tides.

former employer, for chapter 8, part 3, division 2, see section 284(3)(b).

former employment, for chapter 8, part 3, division 2, see section 284(3)(b).

former local government, for schedule 3, part 2, see schedule 3, part 2, section 2.

government agency is—

(a)the State, a government entity, a corporatised business entity or another local government; or

(b)another Australian government or an entity of another Australian government; or

(c)a local government of another State.

interested parties, for chapter 4, 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 plan see section 207(2).

investigation notice see section 49(2).

key principles of commercialisation see section 28.

land record see section 154(2).

Land Valuation Act means the Land Valuation Act 2010.

large-sized contractual arrangement see section 224(3).

long-term asset management plan, for a local government, means the plan adopted by the local government under section 167.

market value, of land, for chapter 4, part 12, division 3, see section 137.

measures of financial sustainability, for a local government for a financial year, see section 169(6).

medium-sized contractual arrangement see section 224(2).

meeting ...

meter includes any measuring device.

new employer, for chapter 8, part 3, division 2, see section 284(3)(a).

new employment, for chapter 8, part 3, division 2, see section 284(3)(a).

new owner, for chapter 4, part 13, division 3, see section 160.

notice ...

notice of intention to acquire, for land, see section 149(3).

notice of intention to sell, for land, see section 140(4).

objection notice see section 90(4).

overall plan see section 94(7).

overdue, for rates or charges, see section 132.

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 233.

pre-qualified supplier see section 232(8).

prescribed accounting standard see section 177.

prescribed information means information about a local government prescribed under section 8(4) of the Act.

previous owner, for chapter 4, part 13, division 3, see section 160.

pricing provisions means the provisions in schedule 4.

private sector business means a business in the private sector.

procurement policy see section 198(1).

publicly available ...

QCA ...

QCA Act ...

QPC ...

rateable value see section 74(2).

rate notice see section 104(2).

ratepayer is a person who is liable to pay rates or charges.

rating category see section 81(1).

rating category statement see section 88(4).

registered interest, in land, means an interest in the land that has been registered by the registrar of titles.

related see section 289(2).

relevant area, for schedule 3, part 2, see schedule 3, part 2, section 2.

relevant business activity see section 40(2).

relevant measures of financial sustainability ...

relevant person, for schedule 5, see schedule 5, section 1.

remuneration schedule see section 246(2).

reporting term, for schedule 5, see schedule 5, section 1.

salary, of a permanent employee of a local government or local government entity, for chapter 9, part 2, see section 299A.

securities, for schedule 5, see schedule 5, section 1.

senior executive employee ...

significant contract see section 220(3)(g).

special permanent employee ...

standard permanent employee means a permanent employee who—

(a)immediately before 1 July 1995, was required to make superannuation contributions under the repealed Local Government Superannuation Act 1985 at the rate of 6% of the employee’s salary; or

(b)immediately before the repeal of the Local Government (Community Government Areas) Act 2004, was a permanent employee of a community government under that Act; or

(c)started employment on or after 1 July 1995.

State encumbrance see section 138(2).

statement of estimated financial position see section 205(2).

strategic approach see section 217(2).

tax see section 25(4).

tax equivalent see section 25(3).

tax equivalents manual see section 25(2).

teleconferencing ...

transfer day, for schedule 3, part 2, see schedule 3, part 2, section 2.

trust fund see section 200(2).

trust money see section 200(3).

valuable non-current asset see section 224(7).

valuable non-current asset contract see section 224(5).

value, of land, see section 72.

water service see the Water Supply (Safety and Reliability) Act 2008, schedule 3.