11Amount of fixed charge determined by land use classification

11 Amount of fixed charge determined by land use classification

(1) The fixed charge part of the levy, payable in respect of leviable land, is—

(a) based on the land use classification of that leviable land as specified in subsection (2); and

(b) to be adjusted for each levy year commencing on or after 1 July 2014 in accordance with subsection (3).

The manner of determining the land use classification for a parcel of land that is leviable land is specified in section 15.

(2) The fixed charge payable in respect of—

(a) residential land is $100.00;

(b) commercial land is $200.00;

(c) industrial land is $200.00;

(d) primary production land is $200.00;

S. 11(2)(e) amended by No. 16/2025 s. 12(1)(a).

(e) public benefit land is $200.00.

S. 11(2)(f) repealed by No. 16/2025 s. 12(1)(b).

S. 11(2A) inserted by No. 16/2025 s. 12(2).

(2A) Despite anything to the contrary in this section, the fixed charge payable in respect of residential land for the 2026–2027 levy year and each subsequent levy year is the same fixed charge as that payable in respect of commercial land, industrial land, primary production land and public benefit land.

S. 11(3) amended by Nos 44/2014 s. 33(Sch. item 13(1)), 40/2016 s. 13.

(3) The CPI adjusted fixed charge for a levy year commencing on or after 1 July 2014 is to be determined in accordance with the following formula—

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where—

**C** is the CPI adjusted fixed charge being determined, rounded down to the nearest 2 decimal places;

**L** is the amount of the fixed charge determined in accordance with this section for the previous levy year;

**A** is the sum of the consumer price index numbers for the consecutive reference periods in the period—

(a) commencing on 1 January in the levy year 2 years earlier than the levy year in respect of which the CPI adjusted fixed charge is being determined; and

(b) ending on the next following 31 December in the levy year immediately preceding the levy year in respect of which the CPI adjusted fixed charge is being determined—

last published by the Australian Bureau of Statistics as at 15 April immediately preceding the levy year in respect of which the CPI adjusted fixed charge is being determined;

**B** is the sum of the consumer price index numbers for the consecutive reference periods in the period—

(a) commencing on 1 January in the levy year 3 years earlier than the levy year in respect of which the CPI adjusted fixed charge is being determined; and