Queensland Consolidated Acts

CITY OF BRISBANE ACT 2010 - SECT 95

95 Land on which rates are levied

(1) Rates may be levied on rateable land.

(2)
"Rateable land" is any land or building unit, in Brisbane, that is not exempted from rates.

(3) The following land is exempted from rates—

(a) unallocated State land within the meaning of the Land Act ;

(b) land that is occupied by the State or a government entity, unless—

(i) the government entity is a GOC or its subsidiary (within the meaning of the Government Owned Corporations Act 1993 ) and the government entity is not exempt from paying rates; or

(ii) the land is leased to the State or a government entity by someone who is not the State or a government entity;

(c) land in a State forest or timber reserve, other than land occupied under—

(i) an occupation permit or stock grazing permit under the Forestry Act ; or

(ii) a lease under the Land Act ;

(d) the following land under the Transport Infrastructure Act —

(i) strategic port land that is occupied by a port authority, the State, or a government entity;

(ii) existing or new rail corridor land;

(iii) commercial corridor land that is not subject to a lease;

(e) airport land, within the meaning of the Airport Assets (Restructuring and Disposal) Act 2008 , that is used for a runway, taxiway, apron, road, vacant land, buffer zone or grass verge;

(f) land that is exempted from rating—

(i) under another Act or a regulation;

(ii) by resolution of the council, for religious, charitable, educational or other public purposes.