Queensland Consolidated Regulations

LOCAL GOVERNMENT REGULATION 2012 - REG 130

130 Discount for prompt payment of rates or charges

(1) A local government may decide to allow a discount for payment of rates or charges before the end of the discount period.

(2) The amount of the discount and the discount period may differ for different rating categories of rateable land.

(3) The
"discount period" is a period that ends on or before the due date for payment.

Examples of discount period—

• 1 month before the due date for payment

• a period of 1 month ending 2 weeks before the due date for payment

(4) The local government must, by resolution, make the decision at its budget meeting.

(5) The resolution must state—

(a) whether the discount is to be—

(i) a fixed amount; or

(ii) a percentage of the rates or charges; and

(b) if the discount is to be a fixed amount—the amount; and

(c) if the discount is to be a percentage of the rates or charges—the percentage; and

(d) whether the discount applies only if—

(i) other rates or charges are paid; or

(ii) an amount, including any interest on the amount, is paid for work that was performed by the local government under a remedial notice issued under the Act ; and

(e) the discount period.

(6) The local government may allow more than 1 discount period for rates or charges only if the local government’s resolution—

(a) states more than 1 discount period for the rates or charges; and

(b) allows a different discount for each discount period.

(7) The local government may, by resolution, change the discount period to end on a later day (the
"new discount day" ).

(8) However, if the discount period is changed under subsection (7) , the local government must also, by resolution, change the due date for payment to a later day that is no earlier than the new discount day.

(9) If the local government decides to allow a discount for a discount period, it must allow the discount to all ratepayers who pay the rates or charges before the end of the discount period.

(10) If a local government is satisfied a ratepayer has been prevented, by circumstances beyond their control, from paying the rates or charges in time to get a discount, the local government may still allow the discount.

(11) A ratepayer is not entitled to a discount for paying in full rates or charges for land by the end of a discount period if other rates or charges for the land are overdue.