Queensland Consolidated Acts

LOCAL GOVERNMENT ACT 2009 - SECT 94

94 Power to levy rates and charges

(1) Each local government—

(a) must levy general rates on all rateable land within the local government area; and

(b) may levy—

(i) special rates and charges; and

(ii) utility charges; and

(iii) separate rates and charges.

(1A) Without limiting subsection (1) , a local government may categorise rateable land, and decide differential rates for rateable land, according to whether or not the land is the principal place of residence of the owner.

(2) A local government must decide, by resolution at the local government’s budget meeting for a financial year, what rates and charges are to be levied for that financial year.