For the purposes of section 107(1)(e) of the Act, prescribed factors for general or service rates are –

(a) the division of land by the issue of a separate strata title to each parcel subject to the Strata Titles Act 1998 ; and

(b) if separately assessed land is predominantly used for residential dwelling, the number of residential dwellings on that land; and

(c) the relevant subcategories, of the use or predominant use of the land, set out as uses of land in the most recent Land Use Codes provided to the councils by the Valuer-General and published on the internet by the Tasmanian Government as part of the Land Information System Tasmania (the "LIST").