QLDIn ForceAct
Local Government Act 2009
sec.92Types of rates and charges
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### sec.92 Types of rates and charges
There are 4 types of rates and charges—
general rates (including differential rates); and
special rates and charges; and
utility charges; and
separate rates and charges.
General rates are for services, facilities and activities that are supplied or undertaken for the benefit of the community in general (rather than a particular person).
General rates contribute to the cost of roads and library services that benefit the community in general.
Special rates and charges are for services, facilities and activities that have a special association with particular land because—
the land or its occupier—
specially benefits from the service, facility or activity; or
has or will have special access to the service, facility or activity; or
the land is or will be used in a way that specially contributes to the need for the service, facility or activity; or
the occupier of the land specially contributes to the need for the service, facility or activity.
Special rates and charges could be levied—
for the cost of maintaining a road in an industrial area that is regularly used by heavy vehicles
for the cost of replacing the drainage system in only part of the local government area
on land that is used only by businesses that would benefit from the promotion of tourism in the local government area.
Utility charges are for a service, facility or activity for any of the following utilities—
waste management;
gas;
sewerage;
water.
Separate rates and charges are for any other service, facility or activity.
(sec.92-ssec.1) There are 4 types of rates and charges— general rates (including differential rates); and special rates and charges; and utility charges; and separate rates and charges.
(sec.92-ssec.2) General rates are for services, facilities and activities that are supplied or undertaken for the benefit of the community in general (rather than a particular person). General rates contribute to the cost of roads and library services that benefit the community in general.
(sec.92-ssec.3) Special rates and charges are for services, facilities and activities that have a special association with particular land because— the land or its occupier— specially benefits from the service, facility or activity; or has or will have special access to the service, facility or activity; or the land is or will be used in a way that specially contributes to the need for the service, facility or activity; or the occupier of the land specially contributes to the need for the service, facility or activity. Special rates and charges could be levied— for the cost of maintaining a road in an industrial area that is regularly used by heavy vehicles for the cost of replacing the drainage system in only part of the local government area on land that is used only by businesses that would benefit from the promotion of tourism in the local government area.
(sec.92-ssec.4) Utility charges are for a service, facility or activity for any of the following utilities— waste management; gas; sewerage; water.
(sec.92-ssec.5) Separate rates and charges are for any other service, facility or activity.
- (a) general rates (including differential rates); and
- (b) special rates and charges; and
- (c) utility charges; and
- (d) separate rates and charges.
- (a) the land or its occupier— (i) specially benefits from the service, facility or activity; or (ii) has or will have special access to the service, facility or activity; or
- (i) specially benefits from the service, facility or activity; or
- (ii) has or will have special access to the service, facility or activity; or
- (b) the land is or will be used in a way that specially contributes to the need for the service, facility or activity; or
- (c) the occupier of the land specially contributes to the need for the service, facility or activity.
- (i) specially benefits from the service, facility or activity; or
- (ii) has or will have special access to the service, facility or activity; or
- • for the cost of maintaining a road in an industrial area that is regularly used by heavy vehicles
- • for the cost of replacing the drainage system in only part of the local government area
- • on land that is used only by businesses that would benefit from the promotion of tourism in the local government area.
- (a) waste management;
- (b) gas;
- (c) sewerage;
- (d) water.