Queensland Consolidated Regulations

LOCAL GOVERNMENT REGULATION 2012 - REG 132

132 What are overdue rates or charges and when do they become overdue

(1)
"Overdue" rates or charges are made up of—

(a) either of the following—

(i) subject to subparagraph (ii) , rates or charges that are not paid by the due date for payment stated in the rate notice;

(ii) if a ratepayer is granted a concession for rates or charges of a type mentioned in section 121 (b) or (c) —rates or charges that are not paid by the due date stated in the agreement to which the concession relates; and

(b) if the local government takes the ratepayer to court to recover rates or charges and the court orders the ratepayer to pay the council’s costs—the costs; and

(c) if the local government decides to sell land under section 140 and the land is not sold within 1 year after the local government gives the registered owner a notice of intention to sell—the expenses incurred by the local government in relation to selling the land; and

(d) the interest, if interest is payable, on the rates or charges, or costs.

(2) Subject to subsection (3) , the rates or charges mentioned in subsection (1) (a) (i) become
"overdue" on the day after the due date for payment of the rates or charges stated in the rate notice.

(3) Subject to subsections (4) to (6) , the rates or charges mentioned in subsection (1) (a) (ii) become
"overdue" on the day after the due date for payment of the rates or charges stated in the agreement to which the concession relates.

(4) Subsection (5) applies if—

(a) rates or charges are not paid before the due date stated in the rate notice for the rates or charges; and

(b) a concession of a type mentioned in section 121 (b) or (c) is granted after the due date; and

(c) the rates or charges are not paid by the due date stated in the agreement to which the concession relates.

(5) The rates or charges are taken to have become
"overdue" on the day after the due date stated in the rate notice for the rates or charges.

(6) If an agreement deferring payment of rates or charges includes a condition about when the rates or charges become payable, the rates or charges can become
"overdue" only if the condition is satisfied.

Example—

An agreement to defer payment of general rates for land provides that the rates become payable within a stated period after the land is sold. The rates or charges can become overdue only if the land is sold.

(7) The expenses mentioned in subsection (1) (c) become
"overdue" 1 year after the notice of intention to sell is given to the registered owner.