Queensland Consolidated Regulations

LOCAL GOVERNMENT REGULATION 2012 - REG 172

172 Revenue statement

(1) The revenue statement for a local government must state—

(a) if the local government levies differential general rates—

(i) the rating categories for rateable land in the local government area; and

(ii) a description of each rating category; and

(b) if the local government levies special rates or charges for a joint government activity—a summary of the terms of the joint government activity; and

(c) if the local government fixes a cost-recovery fee—the criteria used to decide the amount of the cost-recovery fee; and

(d) if the local government conducts a business activity on a commercial basis—the criteria used to decide the amount of the charges for the activity's goods and services.

(2) Also, the revenue statement for a financial year must include the following information for the financial year—

(a) an outline and explanation of the measures that the local government has adopted for raising revenue, including an outline and explanation of—

(i) the rates and charges to be levied in the financial year; and

(ii) the concessions for rates and charges to be granted in the financial year;

(b) whether the local government has made a resolution limiting an increase of rates and charges.