Local government areas, names and representation

sec.3 What pt 1 is about

For section 8 (4) of the Act , this part— describes the boundaries of local government areas; and describes the boundaries of any divisions; and fixes the number of councillors for local governments and any divisions of local government areas; and names local government areas; and classifies local government areas as a city, town, shire or region.

• (a) describes the boundaries of local government areas; and
• (b) describes the boundaries of any divisions; and
• (c) fixes the number of councillors for local governments and any divisions of local government areas; and
• (d) names local government areas; and
• (e) classifies local government areas as a city, town, shire or region.

sec.4 Names of local government areas

The name of each local government area is mentioned in schedule 1 , column 1. A local government may be called either— ‘Council of the …( insert City/Town/Shire/Region) of …( insert name of local government area)’; or ‘… ( insert name of local government area) …( insert City/Town/Shire/Regional) Council’. Also, a local government mentioned in schedule 2 may be called ‘…( insert name of local government area) …Aboriginal Shire Council’. (sec.4-ssec.1) The name of each local government area is mentioned in schedule 1 , column 1. (sec.4-ssec.2) A local government may be called either— ‘Council of the …( insert City/Town/Shire/Region) of …( insert name of local government area)’; or ‘… ( insert name of local government area) …( insert City/Town/Shire/Regional) Council’. (sec.4-ssec.3) Also, a local government mentioned in schedule 2 may be called ‘…( insert name of local government area) …Aboriginal Shire Council’.

• (a) ‘Council of the …( insert City/Town/Shire/Region) of …( insert name of local government area)’; or
• (b) ‘… ( insert name of local government area) …( insert City/Town/Shire/Regional) Council’.

sec.5 Classifications of local government areas

The classification of each local government area is mentioned in schedule 1 , column 2. The classifications of local government areas are— city town shire region. (sec.5-ssec.1) The classification of each local government area is mentioned in schedule 1 , column 2. (sec.5-ssec.2) The classifications of local government areas are— city town shire region.

• • city
• • town
• • shire
• • region.

sec.6 Boundaries of local government areas and any divisions

The boundaries of each local government area, and any divisions of the area, are shown on its area map mentioned in schedule 1 , column 3. To remove any doubt, it is declared that any part of a watercourse, including the land below the high-water mark of the watercourse, that is within the boundary of a local government area is part of the local government area. A watercourse includes a canal, lake or river. Each area map is identified by a map number marked on the map. The department’s chief executive must ensure— the department’s website states a place or places where a copy of the area maps may be inspected by the public; and a copy of the area maps may be inspected by the public at the place or places; and each local government has a copy of its area map. Each local government must ensure the public may inspect a copy of its area map at the local government’s public office. (sec.6-ssec.1) The boundaries of each local government area, and any divisions of the area, are shown on its area map mentioned in schedule 1 , column 3. (sec.6-ssec.2) To remove any doubt, it is declared that any part of a watercourse, including the land below the high-water mark of the watercourse, that is within the boundary of a local government area is part of the local government area. (sec.6-ssec.3) A watercourse includes a canal, lake or river. (sec.6-ssec.4) Each area map is identified by a map number marked on the map. (sec.6-ssec.5) The department’s chief executive must ensure— the department’s website states a place or places where a copy of the area maps may be inspected by the public; and a copy of the area maps may be inspected by the public at the place or places; and each local government has a copy of its area map. (sec.6-ssec.6) Each local government must ensure the public may inspect a copy of its area map at the local government’s public office.

• (a) the department’s website states a place or places where a copy of the area maps may be inspected by the public; and
• (b) a copy of the area maps may be inspected by the public at the place or places; and
• (c) each local government has a copy of its area map.

sec.7 Number of councillors for a local government and any divisions of the local government area

The total number of councillors for each local government area is mentioned in schedule 1 , column 5. The number of councillors for each division of a local government area is mentioned in schedule 1 , column 4. (sec.7-ssec.1) The total number of councillors for each local government area is mentioned in schedule 1 , column 5. (sec.7-ssec.2) The number of councillors for each division of a local government area is mentioned in schedule 1 , column 4.

Changing a local government area, name or representation

Changing boundaries of a local government

sec.8 What div 1 is about

This division prescribes, for section 19 (2) (c) of the Act , the other matters to be considered by the change commission if a proposed local government change relates to a change of the boundaries of a local government area.

sec.9 Communities of interest

The external boundaries of a local government area should be drawn in a way that has regard to communities of interest, including that the local government area should generally— reflect local communities, for example, the geographical pattern of human activities (where people live, work and engage in leisure activities), and the linkages between local communities; and have a centre, or centres, of administration and service easily accessible to its population; and ensure effective elected representation for residents and ratepayers; and have external boundaries that— do not divide local neighbourhoods or adjacent rural and urban areas with common interests or interdependencies, including, for example, economic, cultural and ethnic interests or interdependencies; and subject to the water catchment principle—follow the natural geographical features and non-natural features separating different communities; and do not dissect properties. The water catchment principle is the principle that water catchment areas should generally be included in the local government area they service. (sec.9-ssec.1) The external boundaries of a local government area should be drawn in a way that has regard to communities of interest, including that the local government area should generally— reflect local communities, for example, the geographical pattern of human activities (where people live, work and engage in leisure activities), and the linkages between local communities; and have a centre, or centres, of administration and service easily accessible to its population; and ensure effective elected representation for residents and ratepayers; and have external boundaries that— do not divide local neighbourhoods or adjacent rural and urban areas with common interests or interdependencies, including, for example, economic, cultural and ethnic interests or interdependencies; and subject to the water catchment principle—follow the natural geographical features and non-natural features separating different communities; and do not dissect properties. (sec.9-ssec.2) The water catchment principle is the principle that water catchment areas should generally be included in the local government area they service.

• (a) reflect local communities, for example, the geographical pattern of human activities (where people live, work and engage in leisure activities), and the linkages between local communities; and
• (b) have a centre, or centres, of administration and service easily accessible to its population; and
• (c) ensure effective elected representation for residents and ratepayers; and
• (d) have external boundaries that— (i) do not divide local neighbourhoods or adjacent rural and urban areas with common interests or interdependencies, including, for example, economic, cultural and ethnic interests or interdependencies; and (ii) subject to the water catchment principle—follow the natural geographical features and non-natural features separating different communities; and (iii) do not dissect properties.
• (i) do not divide local neighbourhoods or adjacent rural and urban areas with common interests or interdependencies, including, for example, economic, cultural and ethnic interests or interdependencies; and
• (ii) subject to the water catchment principle—follow the natural geographical features and non-natural features separating different communities; and
• (iii) do not dissect properties.
• (i) do not divide local neighbourhoods or adjacent rural and urban areas with common interests or interdependencies, including, for example, economic, cultural and ethnic interests or interdependencies; and
• (ii) subject to the water catchment principle—follow the natural geographical features and non-natural features separating different communities; and
• (iii) do not dissect properties.

sec.10 Joint arrangements

Regard should be had to whether or not a joint arrangement should be established instead of, or in combination with, a change to the external boundaries of a local government area. A joint arrangement includes the following— a joint local government; a joint standing committee; joint action by agreement; the joint exercise of local government jurisdiction or the joint operation of an activity, facility or service; an agreement on, or extension of, an activity, facility or service outside a local government area; a contribution for the operation of an activity, facility or service outside a local government area; resource sharing by local governments; any other type of arrangement of a joint nature the change commission considers appropriate, including an arrangement not dealt with under the Act . (sec.10-ssec.1) Regard should be had to whether or not a joint arrangement should be established instead of, or in combination with, a change to the external boundaries of a local government area. (sec.10-ssec.2) A joint arrangement includes the following— a joint local government; a joint standing committee; joint action by agreement; the joint exercise of local government jurisdiction or the joint operation of an activity, facility or service; an agreement on, or extension of, an activity, facility or service outside a local government area; a contribution for the operation of an activity, facility or service outside a local government area; resource sharing by local governments; any other type of arrangement of a joint nature the change commission considers appropriate, including an arrangement not dealt with under the Act .

• (a) a joint local government;
• (b) a joint standing committee;
• (c) joint action by agreement;
• (d) the joint exercise of local government jurisdiction or the joint operation of an activity, facility or service;
• (e) an agreement on, or extension of, an activity, facility or service outside a local government area;
• (f) a contribution for the operation of an activity, facility or service outside a local government area;
• (g) resource sharing by local governments;
• (h) any other type of arrangement of a joint nature the change commission considers appropriate, including an arrangement not dealt with under the Act .

sec.11 Planning

The external boundaries of a local government area should be drawn in a way that— helps in— the planning and development for the benefit of the local government area; and the efficient and effective operation of its facilities, services and activities; and has regard to existing and expected population growth.

• (a) helps in— (i) the planning and development for the benefit of the local government area; and (ii) the efficient and effective operation of its facilities, services and activities; and
• (i) the planning and development for the benefit of the local government area; and
• (ii) the efficient and effective operation of its facilities, services and activities; and
• (b) has regard to existing and expected population growth.
• (i) the planning and development for the benefit of the local government area; and
• (ii) the efficient and effective operation of its facilities, services and activities; and

sec.12 Resource base sufficiency

A local government should have a sufficient resource base— to be able to efficiently and effectively exercise its jurisdiction and operate facilities, services and activities; and to be flexible and responsive in the exercise of its jurisdiction and the operation of its activities, facilities and services.

• (a) to be able to efficiently and effectively exercise its jurisdiction and operate facilities, services and activities; and
• (b) to be flexible and responsive in the exercise of its jurisdiction and the operation of its activities, facilities and services.

Changing classification of a local government area

sec.13 Changing classification of a local government area

This section prescribes, for section 19 (2) (c) of the Act , the other matters to be considered by the change commission if a proposed local government change relates to a change of the classification of a local government area. The criteria for a local government area to be declared a city are that— the area is the centre of a region providing commercial, industrial, health and public sector services for the region; and the area has, for the 3 years immediately before the declaration, had— a population of at least 25,000; and a population of at least 15,000 in its urban centre; and a population density of at least 150 people for each square kilometre of its urban centre. The criteria for a local government area to be declared a town are that the area does not meet the criteria for being declared a city but is urban in character. The criterion for a local government area to be declared a shire is that the area is not urban in character. The criterion for a local government area to be declared a region is that the area be created as a result of the amalgamation of 2 or more local government areas of any class. (sec.13-ssec.1) This section prescribes, for section 19 (2) (c) of the Act , the other matters to be considered by the change commission if a proposed local government change relates to a change of the classification of a local government area. (sec.13-ssec.2) The criteria for a local government area to be declared a city are that— the area is the centre of a region providing commercial, industrial, health and public sector services for the region; and the area has, for the 3 years immediately before the declaration, had— a population of at least 25,000; and a population of at least 15,000 in its urban centre; and a population density of at least 150 people for each square kilometre of its urban centre. (sec.13-ssec.3) The criteria for a local government area to be declared a town are that the area does not meet the criteria for being declared a city but is urban in character. (sec.13-ssec.4) The criterion for a local government area to be declared a shire is that the area is not urban in character. (sec.13-ssec.5) The criterion for a local government area to be declared a region is that the area be created as a result of the amalgamation of 2 or more local government areas of any class.

• (a) the area is the centre of a region providing commercial, industrial, health and public sector services for the region; and
• (b) the area has, for the 3 years immediately before the declaration, had— (i) a population of at least 25,000; and (ii) a population of at least 15,000 in its urban centre; and (iii) a population density of at least 150 people for each square kilometre of its urban centre.
• (i) a population of at least 25,000; and
• (ii) a population of at least 15,000 in its urban centre; and
• (iii) a population density of at least 150 people for each square kilometre of its urban centre.
• (i) a population of at least 25,000; and
• (ii) a population of at least 15,000 in its urban centre; and
• (iii) a population density of at least 150 people for each square kilometre of its urban centre.

Implementing particular local government changes

sec.13A What div 3 is about

This division provides for the following— implementing, under section 20 of the Act , local government changes relating to a change of the boundaries of a local government area; facilitating the implementation of the local government changes mentioned in paragraph (a) . s 13A ins 2013 SL No. 86 s 5

• (a) implementing, under section 20 of the Act , local government changes relating to a change of the boundaries of a local government area;
• (b) facilitating the implementation of the local government changes mentioned in paragraph (a) .

sec.13B Implementing local government changes relating to changes of the boundaries of local government areas

Schedule 3 , part 1 implements the local government changes mentioned in it. Schedule 3 , part 2 makes provision for facilitating the implementation of each local government change mentioned in schedule 3 , part 1 . s 13B ins 2013 SL No. 86 s 5 (sec.13B-ssec.1) Schedule 3 , part 1 implements the local government changes mentioned in it. (sec.13B-ssec.2) Schedule 3 , part 2 makes provision for facilitating the implementation of each local government change mentioned in schedule 3 , part 1 .

Local laws

sec.14 Local law register— Act , s 31

For section 31 (1) of the Act , a local government’s register of its local laws must contain, for each local law, the local law’s name, purposes and general effect. A person may, on payment of a fee decided by the local government, request an extract or a certified copy of a local law from the register of its local laws. The fee mentioned in subsection (2) must be no more than the reasonable cost of providing the extract or copy. The local government must publish the register of its local laws on its website. (sec.14-ssec.1) For section 31 (1) of the Act , a local government’s register of its local laws must contain, for each local law, the local law’s name, purposes and general effect. (sec.14-ssec.2) A person may, on payment of a fee decided by the local government, request an extract or a certified copy of a local law from the register of its local laws. (sec.14-ssec.3) The fee mentioned in subsection (2) must be no more than the reasonable cost of providing the extract or copy. (sec.14-ssec.4) The local government must publish the register of its local laws on its website.

sec.15 Anti-competitive provisions and review procedures

For the Act , schedule 4 , definition anti-competitive provision , a provision is identified as creating a barrier to entry to a market or competition within a market if a local government, applying the competition policy guidelines, identifies the provision as creating one of those barriers. For section 38 (1) of the Act , the procedures prescribed are the procedures mentioned in the competition policy guidelines. The competition policy guidelines is the document called ‘National Competition Policy Guidelines for conducting reviews on anti-competitive provisions in local laws’, version 1, made by the department. A copy of the competition policy guidelines is available on the department’s website. s 15 sub 2013 SL No. 273 s 17 (sec.15-ssec.1) For the Act , schedule 4 , definition anti-competitive provision , a provision is identified as creating a barrier to entry to a market or competition within a market if a local government, applying the competition policy guidelines, identifies the provision as creating one of those barriers. (sec.15-ssec.2) For section 38 (1) of the Act , the procedures prescribed are the procedures mentioned in the competition policy guidelines. (sec.15-ssec.3) The competition policy guidelines is the document called ‘National Competition Policy Guidelines for conducting reviews on anti-competitive provisions in local laws’, version 1, made by the department. A copy of the competition policy guidelines is available on the department’s website.

Section sec.16

s 16 om 2013 SL No. 273 s 17

Business reform, including competitive neutrality

Introduction

sec.17 What pt 2 is about

This part is about reforming a local government’s significant business activity in accordance with the competitive neutrality principle. See sections 43 and  44 of the Act .

sec.18 Reforming a significant business activity

The local government must identify and assess each new significant business activity for possible reform. If the local government decides to reform the significant business activity, the reform must involve— applying full cost pricing to the activity; or commercialising the activity; or corporatising the activity by creating a corporatised business entity to conduct the activity. (sec.18-ssec.1) The local government must identify and assess each new significant business activity for possible reform. (sec.18-ssec.2) If the local government decides to reform the significant business activity, the reform must involve— applying full cost pricing to the activity; or commercialising the activity; or corporatising the activity by creating a corporatised business entity to conduct the activity.

• (a) applying full cost pricing to the activity; or
• (b) commercialising the activity; or
• (c) corporatising the activity by creating a corporatised business entity to conduct the activity.

Identifying significant business activities for reform

sec.19 Thresholds for significant business activities— Act , s 43

This section prescribes, for section 43 (4) (b) of the Act , the threshold that a business activity must meet to be a significant business activity for a financial year (the current financial year ). If the business activity is the provision of combined water and sewerage services, the threshold is 10,000 or more premises being connected to a water service as at 30 June of the financial year ending immediately before the current financial year. See, however, the South-East Queensland Water (Distribution and Retail Restructuring) Act 2009 . For a business activity of a type other than the activity mentioned in subsection (2) , the threshold is expenditure of at least $9.7m for the financial year ending immediately before the current financial year. The Minister must consult with LGAQ Ltd. about a proposed amendment to a threshold mentioned in this section. In this section— combined water and sewerage service means a service that is the supply of a water service and a sewerage service. sewerage service see the Water Supply (Safety and Reliability) Act 2008 , schedule 3 . s 19 amd 2013 SL No. 273 s 18 ; 2014 SL No. 290 s 18 ; 2015 SL No. 173 s 10 ; 2016 SL No. 217 s 6 sub 2019 SL No. 39 s 9 (sec.19-ssec.1) This section prescribes, for section 43 (4) (b) of the Act , the threshold that a business activity must meet to be a significant business activity for a financial year (the current financial year ). (sec.19-ssec.2) If the business activity is the provision of combined water and sewerage services, the threshold is 10,000 or more premises being connected to a water service as at 30 June of the financial year ending immediately before the current financial year. See, however, the South-East Queensland Water (Distribution and Retail Restructuring) Act 2009 . (sec.19-ssec.3) For a business activity of a type other than the activity mentioned in subsection (2) , the threshold is expenditure of at least $9.7m for the financial year ending immediately before the current financial year. (sec.19-ssec.4) The Minister must consult with LGAQ Ltd. about a proposed amendment to a threshold mentioned in this section. (sec.19-ssec.5) In this section— combined water and sewerage service means a service that is the supply of a water service and a sewerage service. sewerage service see the Water Supply (Safety and Reliability) Act 2008 , schedule 3 .

sec.20 Identifying significant business activities for report

This section states the information that a local government must use to identify significant business activities in its annual report for a financial year (the current financial year ) under section 45 (b) of the Act . The local government must use the following information— if the business activity is the provision of combined water and sewerage services—the information about the number of premises connected to a water service stated in the local government’s performance report for the financial year ending immediately before the current financial year; for another business activity—the information presented to the local government’s budget meeting for the financial year ending immediately before the current financial year. In this section— performance report , of a local government, means a performance report given to the regulator by the local government under the Water Supply (Safety and Reliability) Act 2008 , section 142A . s 20 sub 2019 SL No. 39 s 9 (sec.20-ssec.1) This section states the information that a local government must use to identify significant business activities in its annual report for a financial year (the current financial year ) under section 45 (b) of the Act . (sec.20-ssec.2) The local government must use the following information— if the business activity is the provision of combined water and sewerage services—the information about the number of premises connected to a water service stated in the local government’s performance report for the financial year ending immediately before the current financial year; for another business activity—the information presented to the local government’s budget meeting for the financial year ending immediately before the current financial year. (sec.20-ssec.3) In this section— performance report , of a local government, means a performance report given to the regulator by the local government under the Water Supply (Safety and Reliability) Act 2008 , section 142A .

• (a) if the business activity is the provision of combined water and sewerage services—the information about the number of premises connected to a water service stated in the local government’s performance report for the financial year ending immediately before the current financial year;
• (b) for another business activity—the information presented to the local government’s budget meeting for the financial year ending immediately before the current financial year.

Full cost pricing

sec.21 What div 3 is about

This division explains how a local government applies full cost pricing to a significant business activity as part of the reform of the activity. This division applies whether the reform is done by— full cost pricing; or commercialisation; or corporatisation. This division expands on section 44 of the Act . (sec.21-ssec.1) This division explains how a local government applies full cost pricing to a significant business activity as part of the reform of the activity. (sec.21-ssec.2) This division applies whether the reform is done by— full cost pricing; or commercialisation; or corporatisation. (sec.21-ssec.3) This division expands on section 44 of the Act .

• (a) full cost pricing; or
• (b) commercialisation; or
• (c) corporatisation.

sec.22 Full cost pricing

A local government applies full cost pricing to a significant business activity by charging for goods or services at the full cost of providing the goods or services, subject to the following— the pricing provisions; the removal of any competitive advantage or disadvantage, whenever possible and appropriate; if a competitive advantage or disadvantage can not be removed—the taking of the competitive advantage or disadvantage into account when pricing the goods or services. For subsection (1) — a local government applies full cost pricing to a significant business activity if the total projected revenue from providing all of the activity’s goods and services is enough to cover the projected total costs of conducting the activity; and it is not relevant whether the projected revenue from providing a particular good or service is enough to cover the projected costs incurred in providing that particular good or service. A competitive advantage is an advantage a business entity conducting a significant business activity has over a private sector business because the local government owns the activity. For example, a competitive advantage includes— a financial advantage; and a procedural advantage; and a regulatory advantage. A business entity conducting a significant business activity has a financial advantage if the business entity— is exempt from paying a local government tax a private sector business must pay; or is charged a different government tax from the government tax a private sector business is charged; or is charged a lower rate of interest on a bank loan because the State guarantees the loan. A business entity conducting a significant business activity has a procedural advantage if the business entity— does not have to supply the same amount of information under a government approval process as a private sector business; or can access more information for a government approval process than a private sector business can access. A business entity conducting a significant business activity has a regulatory advantage if the business entity is exempt (completely or partly) from a government approval process a private sector business must follow. A competitive disadvantage is a disadvantage a business entity conducting a significant business activity suffers over a private sector business because the local government owns the activity. For example, a competitive disadvantage includes a community service obligation. (sec.22-ssec.1) A local government applies full cost pricing to a significant business activity by charging for goods or services at the full cost of providing the goods or services, subject to the following— the pricing provisions; the removal of any competitive advantage or disadvantage, whenever possible and appropriate; if a competitive advantage or disadvantage can not be removed—the taking of the competitive advantage or disadvantage into account when pricing the goods or services. (sec.22-ssec.2) For subsection (1) — a local government applies full cost pricing to a significant business activity if the total projected revenue from providing all of the activity’s goods and services is enough to cover the projected total costs of conducting the activity; and it is not relevant whether the projected revenue from providing a particular good or service is enough to cover the projected costs incurred in providing that particular good or service. (sec.22-ssec.3) A competitive advantage is an advantage a business entity conducting a significant business activity has over a private sector business because the local government owns the activity. (sec.22-ssec.4) For example, a competitive advantage includes— a financial advantage; and a procedural advantage; and a regulatory advantage. A business entity conducting a significant business activity has a financial advantage if the business entity— is exempt from paying a local government tax a private sector business must pay; or is charged a different government tax from the government tax a private sector business is charged; or is charged a lower rate of interest on a bank loan because the State guarantees the loan. A business entity conducting a significant business activity has a procedural advantage if the business entity— does not have to supply the same amount of information under a government approval process as a private sector business; or can access more information for a government approval process than a private sector business can access. A business entity conducting a significant business activity has a regulatory advantage if the business entity is exempt (completely or partly) from a government approval process a private sector business must follow. (sec.22-ssec.5) A competitive disadvantage is a disadvantage a business entity conducting a significant business activity suffers over a private sector business because the local government owns the activity. (sec.22-ssec.6) For example, a competitive disadvantage includes a community service obligation.

• (a) the pricing provisions;
• (b) the removal of any competitive advantage or disadvantage, whenever possible and appropriate;
• (c) if a competitive advantage or disadvantage can not be removed—the taking of the competitive advantage or disadvantage into account when pricing the goods or services.
• (a) a local government applies full cost pricing to a significant business activity if the total projected revenue from providing all of the activity’s goods and services is enough to cover the projected total costs of conducting the activity; and
• (b) it is not relevant whether the projected revenue from providing a particular good or service is enough to cover the projected costs incurred in providing that particular good or service.
• (a) a financial advantage; and
• (b) a procedural advantage; and
• (c) a regulatory advantage.
• • is exempt from paying a local government tax a private sector business must pay; or
• • is charged a different government tax from the government tax a private sector business is charged; or
• • is charged a lower rate of interest on a bank loan because the State guarantees the loan.
• • does not have to supply the same amount of information under a government approval process as a private sector business; or
• • can access more information for a government approval process than a private sector business can access.

sec.23 Cost of community service obligations

This section applies when a local government is deciding what to charge for goods or services provided in conducting a significant business activity. The cost of carrying out community service obligations, less any revenue received from performing the obligations, must be treated as revenue for the significant business activity. (sec.23-ssec.1) This section applies when a local government is deciding what to charge for goods or services provided in conducting a significant business activity. (sec.23-ssec.2) The cost of carrying out community service obligations, less any revenue received from performing the obligations, must be treated as revenue for the significant business activity.

sec.24 Community service obligations

A community service obligation is an obligation the local government imposes on a business entity to do something that is not in the commercial interests of the business entity to do. giving a price concession to a particular group of customers, including pensioners, seniors and students

sec.25 Taking account of government taxes

A commercialised business unit that is applying full cost pricing to a significant business activity must comply with the tax equivalents manual. The tax equivalents manual is a manual, issued by the Treasurer, about how a local government must account for tax equivalents. A tax equivalent is an amount that is the equivalent to the advantage gained by a local government by not paying a tax the local government would be liable to pay if it were a private sector business. A tax includes any charge, duty, fee, levy or rate payable under an Act of the Commonwealth or the State, including the Act . The tax equivalents manual may, for example, provide for— lodging tax returns; and assessing tax returns; and rulings, including the application of rulings about taxes imposed under a Commonwealth Act; and objections and appeals against assessments and rulings; and the appointment of tax assessors. The Treasurer must table a copy of each amendment of the tax equivalents manual in the Legislative Assembly within 14 sitting days after the amendment is made. (sec.25-ssec.1) A commercialised business unit that is applying full cost pricing to a significant business activity must comply with the tax equivalents manual. (sec.25-ssec.2) The tax equivalents manual is a manual, issued by the Treasurer, about how a local government must account for tax equivalents. (sec.25-ssec.3) A tax equivalent is an amount that is the equivalent to the advantage gained by a local government by not paying a tax the local government would be liable to pay if it were a private sector business. (sec.25-ssec.4) A tax includes any charge, duty, fee, levy or rate payable under an Act of the Commonwealth or the State, including the Act . (sec.25-ssec.5) The tax equivalents manual may, for example, provide for— lodging tax returns; and assessing tax returns; and rulings, including the application of rulings about taxes imposed under a Commonwealth Act; and objections and appeals against assessments and rulings; and the appointment of tax assessors. (sec.25-ssec.6) The Treasurer must table a copy of each amendment of the tax equivalents manual in the Legislative Assembly within 14 sitting days after the amendment is made.

• (a) lodging tax returns; and
• (b) assessing tax returns; and
• (c) rulings, including the application of rulings about taxes imposed under a Commonwealth Act; and
• (d) objections and appeals against assessments and rulings; and
• (e) the appointment of tax assessors.

Commercialisation

sec.26 What div 4 is about

This division is about the commercialisation of a significant business activity by a local government. This involves the local government ensuring the significant business activity is conducted by a commercial business unit within the local government, as required under this division. (sec.26-ssec.1) This division is about the commercialisation of a significant business activity by a local government. (sec.26-ssec.2) This involves the local government ensuring the significant business activity is conducted by a commercial business unit within the local government, as required under this division.

sec.27 Commercial business unit

As part of the commercialisation of a significant business activity, a local government must— if the activity is being conducted by a business unit—convert the business unit to a commercial business unit; or if the activity is not being conducted by a business unit—create a commercial business unit and transfer the activity to the commercial business unit. A commercial business unit is a business unit that conducts business in accordance with the key principles of commercialisation. (sec.27-ssec.1) As part of the commercialisation of a significant business activity, a local government must— if the activity is being conducted by a business unit—convert the business unit to a commercial business unit; or if the activity is not being conducted by a business unit—create a commercial business unit and transfer the activity to the commercial business unit. (sec.27-ssec.2) A commercial business unit is a business unit that conducts business in accordance with the key principles of commercialisation.

• (a) if the activity is being conducted by a business unit—convert the business unit to a commercial business unit; or
• (b) if the activity is not being conducted by a business unit—create a commercial business unit and transfer the activity to the commercial business unit.

sec.28 What are the key principles of commercialisation

The key principles of commercialisation , for a commercial business unit, are— clarity of objectives, namely that the local government— gives the unit clear and non-conflicting objectives; and sets specific financial and non-financial performance targets for the significant business activity; and keeps activities relating to local government policy formulation, or that are of a regulatory nature, separate from the unit, wherever possible; and clearly identifies the nature and extent of the community service obligations the unit must perform; and sets performance targets for the unit’s community service obligations; and separately costs the unit’s community service obligations; and appropriately compensates the unit for performing the community service obligations, and discloses details of the compensation to the public; and management autonomy and authority, namely that— the unit remains at arms-length to the local government in day-to-day operations; and the local government gives the unit autonomy in day-to-day operations, subject to overarching monitoring; and any directions the local government gives the unit to achieve non-commercial objectives are given in an open way; and the unit uses its best endeavours to ensure the unit meets its performance targets; and accountability for performance, namely that— the local government monitors the unit’s performance against the performance targets; and the unit must generally be subject to the management framework of the local government; and the unit complies with all laws the local government must comply with; and competitive neutrality, namely that the unit complies with the competitive neutrality principle by— removing any competitive advantage or competitive disadvantage, wherever possible and appropriate; and promoting efficiency of the use of resources to ensure markets are not unnecessarily distorted.

• (a) clarity of objectives, namely that the local government— (i) gives the unit clear and non-conflicting objectives; and (ii) sets specific financial and non-financial performance targets for the significant business activity; and (iii) keeps activities relating to local government policy formulation, or that are of a regulatory nature, separate from the unit, wherever possible; and (iv) clearly identifies the nature and extent of the community service obligations the unit must perform; and (v) sets performance targets for the unit’s community service obligations; and (vi) separately costs the unit’s community service obligations; and (vii) appropriately compensates the unit for performing the community service obligations, and discloses details of the compensation to the public; and
• (i) gives the unit clear and non-conflicting objectives; and
• (ii) sets specific financial and non-financial performance targets for the significant business activity; and
• (iii) keeps activities relating to local government policy formulation, or that are of a regulatory nature, separate from the unit, wherever possible; and
• (iv) clearly identifies the nature and extent of the community service obligations the unit must perform; and
• (v) sets performance targets for the unit’s community service obligations; and
• (vi) separately costs the unit’s community service obligations; and
• (vii) appropriately compensates the unit for performing the community service obligations, and discloses details of the compensation to the public; and
• (b) management autonomy and authority, namely that— (i) the unit remains at arms-length to the local government in day-to-day operations; and (ii) the local government gives the unit autonomy in day-to-day operations, subject to overarching monitoring; and (iii) any directions the local government gives the unit to achieve non-commercial objectives are given in an open way; and (iv) the unit uses its best endeavours to ensure the unit meets its performance targets; and
• (i) the unit remains at arms-length to the local government in day-to-day operations; and
• (ii) the local government gives the unit autonomy in day-to-day operations, subject to overarching monitoring; and
• (iii) any directions the local government gives the unit to achieve non-commercial objectives are given in an open way; and
• (iv) the unit uses its best endeavours to ensure the unit meets its performance targets; and
• (c) accountability for performance, namely that— (i) the local government monitors the unit’s performance against the performance targets; and (ii) the unit must generally be subject to the management framework of the local government; and (iii) the unit complies with all laws the local government must comply with; and
• (i) the local government monitors the unit’s performance against the performance targets; and
• (ii) the unit must generally be subject to the management framework of the local government; and
• (iii) the unit complies with all laws the local government must comply with; and
• (d) competitive neutrality, namely that the unit complies with the competitive neutrality principle by— (i) removing any competitive advantage or competitive disadvantage, wherever possible and appropriate; and (ii) promoting efficiency of the use of resources to ensure markets are not unnecessarily distorted.
• (i) removing any competitive advantage or competitive disadvantage, wherever possible and appropriate; and
• (ii) promoting efficiency of the use of resources to ensure markets are not unnecessarily distorted.
• (i) gives the unit clear and non-conflicting objectives; and
• (ii) sets specific financial and non-financial performance targets for the significant business activity; and
• (iii) keeps activities relating to local government policy formulation, or that are of a regulatory nature, separate from the unit, wherever possible; and
• (iv) clearly identifies the nature and extent of the community service obligations the unit must perform; and
• (v) sets performance targets for the unit’s community service obligations; and
• (vi) separately costs the unit’s community service obligations; and
• (vii) appropriately compensates the unit for performing the community service obligations, and discloses details of the compensation to the public; and
• (i) the unit remains at arms-length to the local government in day-to-day operations; and
• (ii) the local government gives the unit autonomy in day-to-day operations, subject to overarching monitoring; and
• (iii) any directions the local government gives the unit to achieve non-commercial objectives are given in an open way; and
• (iv) the unit uses its best endeavours to ensure the unit meets its performance targets; and
• (i) the local government monitors the unit’s performance against the performance targets; and
• (ii) the unit must generally be subject to the management framework of the local government; and
• (iii) the unit complies with all laws the local government must comply with; and
• (i) removing any competitive advantage or competitive disadvantage, wherever possible and appropriate; and
• (ii) promoting efficiency of the use of resources to ensure markets are not unnecessarily distorted.

sec.29 Converting a business unit to a commercial business unit

A local government must make the decision to convert a business unit to a commercial business unit by resolution. A local government converts a business unit to a commercial business unit by changing the way in which the business unit is conducted to agree with the key principles of commercialisation. (sec.29-ssec.1) A local government must make the decision to convert a business unit to a commercial business unit by resolution. (sec.29-ssec.2) A local government converts a business unit to a commercial business unit by changing the way in which the business unit is conducted to agree with the key principles of commercialisation.

sec.30 Creating a commercial business unit

A local government must make the decision to create a commercial business unit by resolution. The decision may be made in the same resolution the local government makes to commercialise a significant business activity. A commercial business unit may be created to conduct more than 1 significant business activity. (sec.30-ssec.1) A local government must make the decision to create a commercial business unit by resolution. (sec.30-ssec.2) The decision may be made in the same resolution the local government makes to commercialise a significant business activity. (sec.30-ssec.3) A commercial business unit may be created to conduct more than 1 significant business activity.

Code of competitive conduct

sec.31 What div 5 is about

This division is about the code of competitive conduct for section 47 of the Act .

sec.32 Elements of code of competitive conduct

The code of competitive conduct is all of the following— the application of the competitive neutrality principle under section 33 ; the pricing provisions; sections 34 and 35 about financial reporting; sections 36 and 37 about the treatment of community service obligations.

• (a) the application of the competitive neutrality principle under section 33 ;
• (b) the pricing provisions;
• (c) sections 34 and 35 about financial reporting;
• (d) sections 36 and 37 about the treatment of community service obligations.

sec.33 Applying the competitive neutrality principle

If a local government applies the code of competitive conduct to a business activity, the local government must apply the competitive neutrality principle to the business activity including, for example, by— removing any competitive advantage or competitive disadvantage, wherever possible and appropriate; and promoting efficiency of the use of resources to ensure markets are not unnecessarily distorted. However, subsection (3) applies if the local government conducting the business activity enjoys a net advantage over competitors, only because the local government is in competition with the private sector, that can not be eliminated to comply with the competitive neutrality principle. For deciding charges to persons for goods or services provided in conducting the business activity, the individual advantages and disadvantages that make up the net advantage must be taken into account in deciding the required revenue under schedule 4 , section 2 . s 33 amd 2013 SL No. 86 s 6 (sec.33-ssec.1) If a local government applies the code of competitive conduct to a business activity, the local government must apply the competitive neutrality principle to the business activity including, for example, by— removing any competitive advantage or competitive disadvantage, wherever possible and appropriate; and promoting efficiency of the use of resources to ensure markets are not unnecessarily distorted. (sec.33-ssec.2) However, subsection (3) applies if the local government conducting the business activity enjoys a net advantage over competitors, only because the local government is in competition with the private sector, that can not be eliminated to comply with the competitive neutrality principle. (sec.33-ssec.3) For deciding charges to persons for goods or services provided in conducting the business activity, the individual advantages and disadvantages that make up the net advantage must be taken into account in deciding the required revenue under schedule 4 , section 2 .

• (a) removing any competitive advantage or competitive disadvantage, wherever possible and appropriate; and
• (b) promoting efficiency of the use of resources to ensure markets are not unnecessarily distorted.

sec.34 Estimated activity statement

A local government’s budget must, for each business activity, contain an estimated activity statement. An estimated activity statement is a document that states, for the business activity— the estimated revenue that is payable to— the local government; or anyone else; and the estimated expenses, including all items taken into account under the pricing provisions (other than return on capital); and the estimated surplus or deficit for the financial year; and if community service obligations are to be carried out during the business activity— a description of the nature of the community service obligations; and the estimated cost of performing the community service obligations, less the estimated revenue for the community service obligations. An estimated activity statement may contain a summary of the information mentioned in subsection (2) , instead of a full statement of the information, if— the estimated activity statement states it is a summary only and that a full statement of the information may be— inspected or purchased at the local government’s public office; and inspected on the local government’s website; and a full statement of the information can be— inspected or purchased at the local government’s public office; and inspected on the local government’s website. The price for purchasing a full statement of the information must be no more than the reasonable cost to the local government of making the statement available for purchase. (sec.34-ssec.1) A local government’s budget must, for each business activity, contain an estimated activity statement. (sec.34-ssec.2) An estimated activity statement is a document that states, for the business activity— the estimated revenue that is payable to— the local government; or anyone else; and the estimated expenses, including all items taken into account under the pricing provisions (other than return on capital); and the estimated surplus or deficit for the financial year; and if community service obligations are to be carried out during the business activity— a description of the nature of the community service obligations; and the estimated cost of performing the community service obligations, less the estimated revenue for the community service obligations. (sec.34-ssec.3) An estimated activity statement may contain a summary of the information mentioned in subsection (2) , instead of a full statement of the information, if— the estimated activity statement states it is a summary only and that a full statement of the information may be— inspected or purchased at the local government’s public office; and inspected on the local government’s website; and a full statement of the information can be— inspected or purchased at the local government’s public office; and inspected on the local government’s website. (sec.34-ssec.4) The price for purchasing a full statement of the information must be no more than the reasonable cost to the local government of making the statement available for purchase.

• (a) the estimated revenue that is payable to— (i) the local government; or (ii) anyone else; and
• (i) the local government; or
• (ii) anyone else; and
• (b) the estimated expenses, including all items taken into account under the pricing provisions (other than return on capital); and
• (c) the estimated surplus or deficit for the financial year; and
• (d) if community service obligations are to be carried out during the business activity— (i) a description of the nature of the community service obligations; and (ii) the estimated cost of performing the community service obligations, less the estimated revenue for the community service obligations.
• (i) a description of the nature of the community service obligations; and
• (ii) the estimated cost of performing the community service obligations, less the estimated revenue for the community service obligations.
• (i) the local government; or
• (ii) anyone else; and
• (i) a description of the nature of the community service obligations; and
• (ii) the estimated cost of performing the community service obligations, less the estimated revenue for the community service obligations.
• (a) the estimated activity statement states it is a summary only and that a full statement of the information may be— (i) inspected or purchased at the local government’s public office; and (ii) inspected on the local government’s website; and
• (i) inspected or purchased at the local government’s public office; and
• (ii) inspected on the local government’s website; and
• (b) a full statement of the information can be— (i) inspected or purchased at the local government’s public office; and (ii) inspected on the local government’s website.
• (i) inspected or purchased at the local government’s public office; and
• (ii) inspected on the local government’s website.
• (i) inspected or purchased at the local government’s public office; and
• (ii) inspected on the local government’s website; and
• (i) inspected or purchased at the local government’s public office; and
• (ii) inspected on the local government’s website.

sec.35 Activity statement

A local government’s annual financial statements must contain, for each business activity, an activity statement. An activity statement is a document that states— the revenue from goods and services provided to the local government in conducting the business activity; and the revenue from goods and services provided to persons other than the local government in conducting the business activity; and the expenses for the business activity, including all items required to be taken into account under the pricing provisions (other than return on capital); and the surplus or deficit for the financial year; and if community service obligations were carried on during the business activity— a description of the nature of the community service obligations; and the cost of carrying out the community service obligations, minus the revenue from the community service obligations. An activity statement may contain a summary of the information mentioned in subsection (2) , instead of a full statement of the information, if— the activity statement states it is a summary only and that a full statement of the information may be— inspected or purchased at the local government’s public office; and inspected on the local government’s website; and a full statement of the information can be— inspected or purchased at the local government’s public office; and inspected on the local government’s website. The price for purchasing a full statement of the information must be no more than the cost to the local government of making the statement available for purchase. s 35 amd 2013 SL No. 148 s 5 (sec.35-ssec.1) A local government’s annual financial statements must contain, for each business activity, an activity statement. (sec.35-ssec.2) An activity statement is a document that states— the revenue from goods and services provided to the local government in conducting the business activity; and the revenue from goods and services provided to persons other than the local government in conducting the business activity; and the expenses for the business activity, including all items required to be taken into account under the pricing provisions (other than return on capital); and the surplus or deficit for the financial year; and if community service obligations were carried on during the business activity— a description of the nature of the community service obligations; and the cost of carrying out the community service obligations, minus the revenue from the community service obligations. (sec.35-ssec.3) An activity statement may contain a summary of the information mentioned in subsection (2) , instead of a full statement of the information, if— the activity statement states it is a summary only and that a full statement of the information may be— inspected or purchased at the local government’s public office; and inspected on the local government’s website; and a full statement of the information can be— inspected or purchased at the local government’s public office; and inspected on the local government’s website. (sec.35-ssec.4) The price for purchasing a full statement of the information must be no more than the cost to the local government of making the statement available for purchase.

• (a) the revenue from goods and services provided to the local government in conducting the business activity; and
• (b) the revenue from goods and services provided to persons other than the local government in conducting the business activity; and
• (c) the expenses for the business activity, including all items required to be taken into account under the pricing provisions (other than return on capital); and
• (d) the surplus or deficit for the financial year; and
• (e) if community service obligations were carried on during the business activity— (i) a description of the nature of the community service obligations; and (ii) the cost of carrying out the community service obligations, minus the revenue from the community service obligations.
• (i) a description of the nature of the community service obligations; and
• (ii) the cost of carrying out the community service obligations, minus the revenue from the community service obligations.
• (i) a description of the nature of the community service obligations; and
• (ii) the cost of carrying out the community service obligations, minus the revenue from the community service obligations.
• (a) the activity statement states it is a summary only and that a full statement of the information may be— (i) inspected or purchased at the local government’s public office; and (ii) inspected on the local government’s website; and
• (i) inspected or purchased at the local government’s public office; and
• (ii) inspected on the local government’s website; and
• (b) a full statement of the information can be— (i) inspected or purchased at the local government’s public office; and (ii) inspected on the local government’s website.
• (i) inspected or purchased at the local government’s public office; and
• (ii) inspected on the local government’s website.
• (i) inspected or purchased at the local government’s public office; and
• (ii) inspected on the local government’s website; and
• (i) inspected or purchased at the local government’s public office; and
• (ii) inspected on the local government’s website.

sec.36 Cost of community service obligations

This section applies when a local government is deciding what to charge for goods or services provided in conducting a business activity. The cost of performing community service obligations, less any revenue received from carrying out those obligations, must be treated as revenue for the business activity. (sec.36-ssec.1) This section applies when a local government is deciding what to charge for goods or services provided in conducting a business activity. (sec.36-ssec.2) The cost of performing community service obligations, less any revenue received from carrying out those obligations, must be treated as revenue for the business activity.

sec.37 Particular roads activities not to include community service obligations

An offer or competitive tender for a roads activity on a State-controlled road must not include community service obligations.

sec.38 Building certifying activity— Act , s 47

Any business activity conducted by any of the following local governments is prescribed for section 47 (4) (b) of the Act — Bundaberg Regional Council Cairns Regional Council Douglas Shire Council Fraser Coast Regional Council Gladstone Regional Council Gold Coast City Council Gympie Regional Council Ipswich City Council Livingstone Shire Council Logan City Council Mackay Regional Council Mareeba Shire Council Moreton Bay City Council Noosa Shire Council Redland City Council Rockhampton Regional Council Scenic Rim Regional Council Sunshine Coast Regional Council Tablelands Regional Council Toowoomba Regional Council Townsville City Council Whitsunday Regional Council. s 38 amd 2013 SL No. 273 s 19 ; 2019 SL No. 39 s 10 ; 2023 SL No. 91 s 3

• • Bundaberg Regional Council
• • Cairns Regional Council
• • Douglas Shire Council
• • Fraser Coast Regional Council
• • Gladstone Regional Council
• • Gold Coast City Council
• • Gympie Regional Council
• • Ipswich City Council
• • Livingstone Shire Council
• • Logan City Council
• • Mackay Regional Council
• • Mareeba Shire Council
• • Moreton Bay City Council
• • Noosa Shire Council
• • Redland City Council
• • Rockhampton Regional Council
• • Scenic Rim Regional Council
• • Sunshine Coast Regional Council
• • Tablelands Regional Council
• • Toowoomba Regional Council
• • Townsville City Council
• • Whitsunday Regional Council.

sec.39 Prescribed business activities— Act , s 47

A business activity is prescribed for section 47 (7) of the Act for a financial year if the amount of current expenditure for the business activity for the previous financial year is $340,000 or more. The amount of current expenditure for a business activity for a financial year is the total of the following amounts spent in conducting the activity for the year— operational costs; administrative and overhead costs; cost of resources; depreciation. s 39 amd 2013 SL No. 273 s 20 ; 2014 SL No. 290 s 19 ; 2015 SL No. 173 s 11 ; 2016 SL No. 217 s 7 ; 2019 SL No. 39 s 11 (sec.39-ssec.1) A business activity is prescribed for section 47 (7) of the Act for a financial year if the amount of current expenditure for the business activity for the previous financial year is $340,000 or more. (sec.39-ssec.2) The amount of current expenditure for a business activity for a financial year is the total of the following amounts spent in conducting the activity for the year— operational costs; administrative and overhead costs; cost of resources; depreciation.

• (a) operational costs;
• (b) administrative and overhead costs;
• (c) cost of resources;
• (d) depreciation.

Water and sewerage services

sec.40 What div 6 is about

This division is about local governments achieving efficiency and sustainability in conducting relevant business activities. A relevant business activity of a local government is— a significant business activity that is the provision of water or sewerage services; or an activity of a corporatised business entity that is the provision of water or sewerage services if the provision of the services was a significant business activity. (sec.40-ssec.1) This division is about local governments achieving efficiency and sustainability in conducting relevant business activities. (sec.40-ssec.2) A relevant business activity of a local government is— a significant business activity that is the provision of water or sewerage services; or an activity of a corporatised business entity that is the provision of water or sewerage services if the provision of the services was a significant business activity.

• (a) a significant business activity that is the provision of water or sewerage services; or
• (b) an activity of a corporatised business entity that is the provision of water or sewerage services if the provision of the services was a significant business activity.

sec.41 Full cost recovery for water and sewerage services

A local government conducting a relevant business activity must— conduct a 2-part charge assessment for the providing of water services; and decide whether a 2-part charge is to be applied for water services; and if a 2-part charge is to be applied for water services—apply the charge in accordance with the decision; and apply full cost recovery for water and sewerage services; and identify and disclose cross-subsidies and community service obligations in the providing of water and sewerage services; and disclose a class of consumers who are provided with water and sewerage services at an amount below full cost and the amount. A local government applies full cost recovery for a service if the estimated total revenue for the financial year is more than the estimated total costs of providing the service in the financial year. A 2-part charge assessment is an assessment of the cost effectiveness of the application of a 2-part charge for a business activity that is the provision of water services. A 2-part charge is a utility charge that is made up of the following 2 parts— a fixed charge for using the infrastructure that supplies water to a person (a consumer ) who is liable to pay the charge; a variable charge for using the water, based on the amount of water that is actually used by the consumer. The total revenue includes revenue from performing community service obligations, less the cost of performing the obligations. The total costs , of providing a service, include— the operational costs of providing the service; and a reasonable allocation of the administrative and overhead costs of conducting the local government’s business activities to which this section applies; and the cost of resources used in providing the service, based on— if the resources have an identifiable cost—that cost; or otherwise—the price at which the resources can be obtained on the open market on similar terms; and depreciation of each asset used in providing the service, based on— the depreciable amount for the asset, allocated over its useful life; or an amount the local government decides is appropriate in the circumstances; and the return on the capital used in providing the service, based on a positive rate the local government decides. The capital used in providing the service is the total value of the assets used for the service (using an accepted accounting method), less the liabilities attributable to the service. (sec.41-ssec.1) A local government conducting a relevant business activity must— conduct a 2-part charge assessment for the providing of water services; and decide whether a 2-part charge is to be applied for water services; and if a 2-part charge is to be applied for water services—apply the charge in accordance with the decision; and apply full cost recovery for water and sewerage services; and identify and disclose cross-subsidies and community service obligations in the providing of water and sewerage services; and disclose a class of consumers who are provided with water and sewerage services at an amount below full cost and the amount. (sec.41-ssec.2) A local government applies full cost recovery for a service if the estimated total revenue for the financial year is more than the estimated total costs of providing the service in the financial year. (sec.41-ssec.3) A 2-part charge assessment is an assessment of the cost effectiveness of the application of a 2-part charge for a business activity that is the provision of water services. (sec.41-ssec.4) A 2-part charge is a utility charge that is made up of the following 2 parts— a fixed charge for using the infrastructure that supplies water to a person (a consumer ) who is liable to pay the charge; a variable charge for using the water, based on the amount of water that is actually used by the consumer. (sec.41-ssec.5) The total revenue includes revenue from performing community service obligations, less the cost of performing the obligations. (sec.41-ssec.6) The total costs , of providing a service, include— the operational costs of providing the service; and a reasonable allocation of the administrative and overhead costs of conducting the local government’s business activities to which this section applies; and the cost of resources used in providing the service, based on— if the resources have an identifiable cost—that cost; or otherwise—the price at which the resources can be obtained on the open market on similar terms; and depreciation of each asset used in providing the service, based on— the depreciable amount for the asset, allocated over its useful life; or an amount the local government decides is appropriate in the circumstances; and the return on the capital used in providing the service, based on a positive rate the local government decides. (sec.41-ssec.7) The capital used in providing the service is the total value of the assets used for the service (using an accepted accounting method), less the liabilities attributable to the service.

• (a) conduct a 2-part charge assessment for the providing of water services; and
• (b) decide whether a 2-part charge is to be applied for water services; and
• (c) if a 2-part charge is to be applied for water services—apply the charge in accordance with the decision; and
• (d) apply full cost recovery for water and sewerage services; and
• (e) identify and disclose cross-subsidies and community service obligations in the providing of water and sewerage services; and
• (f) disclose a class of consumers who are provided with water and sewerage services at an amount below full cost and the amount.
• (a) a fixed charge for using the infrastructure that supplies water to a person (a consumer ) who is liable to pay the charge;
• (b) a variable charge for using the water, based on the amount of water that is actually used by the consumer.
• (a) the operational costs of providing the service; and
• (b) a reasonable allocation of the administrative and overhead costs of conducting the local government’s business activities to which this section applies; and
• (c) the cost of resources used in providing the service, based on— (i) if the resources have an identifiable cost—that cost; or (ii) otherwise—the price at which the resources can be obtained on the open market on similar terms; and
• (i) if the resources have an identifiable cost—that cost; or
• (ii) otherwise—the price at which the resources can be obtained on the open market on similar terms; and
• (d) depreciation of each asset used in providing the service, based on— (i) the depreciable amount for the asset, allocated over its useful life; or (ii) an amount the local government decides is appropriate in the circumstances; and
• (i) the depreciable amount for the asset, allocated over its useful life; or
• (ii) an amount the local government decides is appropriate in the circumstances; and
• (e) the return on the capital used in providing the service, based on a positive rate the local government decides.
• (i) if the resources have an identifiable cost—that cost; or
• (ii) otherwise—the price at which the resources can be obtained on the open market on similar terms; and
• (i) the depreciable amount for the asset, allocated over its useful life; or
• (ii) an amount the local government decides is appropriate in the circumstances; and

Competitive neutrality complaints

sec.42 What div 7 is about

This division prescribes, for section 48 (4) of the Act , the process for resolving competitive neutrality complaints.

sec.43 Application of sdiv 2

This subdivision applies to a business activity, conducted by a business entity, to which the competitive neutrality principle applies. The relevant local government for the business activity is— if the business entity conducting the activity is the local government—the local government; or if the business entity conducting the activity is a corporatised business entity—the local government that owns or controls the corporatised business entity. (sec.43-ssec.1) This subdivision applies to a business activity, conducted by a business entity, to which the competitive neutrality principle applies. (sec.43-ssec.2) The relevant local government for the business activity is— if the business entity conducting the activity is the local government—the local government; or if the business entity conducting the activity is a corporatised business entity—the local government that owns or controls the corporatised business entity.

• (a) if the business entity conducting the activity is the local government—the local government; or
• (b) if the business entity conducting the activity is a corporatised business entity—the local government that owns or controls the corporatised business entity.

sec.44 Complaints management process

The complaints management process adopted by the relevant local government under section 306 applies to a competitive neutrality complaint in relation to the business entity. s 44 sub 2026 Act No. 5 s 114

sec.45 Making a complaint

A person who wants to make a competitive neutrality complaint must make the complaint in writing to the relevant local government. The complaint must contain— details of the business entity’s alleged failure to comply with the competitive neutrality principle in conducting the business activity the subject of the competitive neutrality complaint; and information that shows— the person (the complainant ) is, or could be, in competition with the business entity; and how the complainant is, or may be, adversely affected by the business entity’s alleged failure. Subsection (4) applies if— the relevant local government makes a decision about the complaint; and the complainant tells the local government that the complainant is not satisfied with the decision. The relevant local government must give the following to the competition authority as soon as practicable— the complaint; the local government’s decision about the complaint and the reasons for the decision; information obtained from any investigation of the complaint. The making of a complaint does not stop the business entity from conducting the business activity. s 45 amd 2015 Act No. 29 s 69 sch 2 ; 2021 Act No. 12 s 217 sch 6 ; 2026 Act No. 5 s 115 (sec.45-ssec.1) A person who wants to make a competitive neutrality complaint must make the complaint in writing to the relevant local government. (sec.45-ssec.2) The complaint must contain— details of the business entity’s alleged failure to comply with the competitive neutrality principle in conducting the business activity the subject of the competitive neutrality complaint; and information that shows— the person (the complainant ) is, or could be, in competition with the business entity; and how the complainant is, or may be, adversely affected by the business entity’s alleged failure. (sec.45-ssec.3) Subsection (4) applies if— the relevant local government makes a decision about the complaint; and the complainant tells the local government that the complainant is not satisfied with the decision. (sec.45-ssec.4) The relevant local government must give the following to the competition authority as soon as practicable— the complaint; the local government’s decision about the complaint and the reasons for the decision; information obtained from any investigation of the complaint. (sec.45-ssec.5) The making of a complaint does not stop the business entity from conducting the business activity.

• (a) details of the business entity’s alleged failure to comply with the competitive neutrality principle in conducting the business activity the subject of the competitive neutrality complaint; and
• (b) information that shows— (i) the person (the complainant ) is, or could be, in competition with the business entity; and (ii) how the complainant is, or may be, adversely affected by the business entity’s alleged failure.
• (i) the person (the complainant ) is, or could be, in competition with the business entity; and
• (ii) how the complainant is, or may be, adversely affected by the business entity’s alleged failure.
• (i) the person (the complainant ) is, or could be, in competition with the business entity; and
• (ii) how the complainant is, or may be, adversely affected by the business entity’s alleged failure.
• (a) the relevant local government makes a decision about the complaint; and
• (b) the complainant tells the local government that the complainant is not satisfied with the decision.
• (a) the complaint;
• (b) the local government’s decision about the complaint and the reasons for the decision;
• (c) information obtained from any investigation of the complaint.

sec.46 Competition authority must investigate and report on complaint

The competition authority must, subject to this part, investigate and report on a competitive neutrality complaint received under section 45 . s 46 amd 2015 Act No. 29 s 69 sch 2 ; 2021 Act No. 12 s 217 sch 6

sec.47 Competition authority requiring further information

The competition authority may, by notice given to a complainant, require the complainant to give the competition authority further information about the complaint (the additional information ) within the reasonable period stated in the notice (the stated period ). However, the competition authority may only require additional information that is necessary and reasonable to help the competition authority to decide whether or not to investigate the complaint. The competition authority may refuse to investigate a complaint if the complainant fails, without reasonable excuse, to give the competition authority the additional information within the stated period. s 47 amd 2015 Act No. 29 s 69 sch 2 ; 2021 Act No. 12 s 217 sch 6 (sec.47-ssec.1) The competition authority may, by notice given to a complainant, require the complainant to give the competition authority further information about the complaint (the additional information ) within the reasonable period stated in the notice (the stated period ). (sec.47-ssec.2) However, the competition authority may only require additional information that is necessary and reasonable to help the competition authority to decide whether or not to investigate the complaint. (sec.47-ssec.3) The competition authority may refuse to investigate a complaint if the complainant fails, without reasonable excuse, to give the competition authority the additional information within the stated period.

sec.48 Competition authority refusing to investigate

The competition authority may refuse to investigate a competitive neutrality complaint if the competition authority reasonably believes that— the complainant is not, or will not be, in competition with the relevant local government, after the competition authority considers— whether the complainant is, or will be, supplying goods or services that are similar to the goods or services the business activity supplies; and the laws relating to competition that apply to the business activity; or the complainant is not, or is unlikely to be, adversely affected if the business activity is not conducted in a way that complies with the competitive neutrality principle; or the complaint is frivolous or vexatious. If the competition authority refuses to investigate the complaint, the competition authority must give each of the following a refusal notice within 14 days— the complainant; the relevant local government. A refusal notice is a document that states— that the competition authority has refused to investigate the complaint; and the reasons for the refusal. s 48 amd 2015 Act No. 29 s 69 sch 2 ; 2021 Act No. 12 s 217 sch 6 ; 2026 Act No. 5 s 116 (sec.48-ssec.1) The competition authority may refuse to investigate a competitive neutrality complaint if the competition authority reasonably believes that— the complainant is not, or will not be, in competition with the relevant local government, after the competition authority considers— whether the complainant is, or will be, supplying goods or services that are similar to the goods or services the business activity supplies; and the laws relating to competition that apply to the business activity; or the complainant is not, or is unlikely to be, adversely affected if the business activity is not conducted in a way that complies with the competitive neutrality principle; or the complaint is frivolous or vexatious. (sec.48-ssec.2) If the competition authority refuses to investigate the complaint, the competition authority must give each of the following a refusal notice within 14 days— the complainant; the relevant local government. (sec.48-ssec.3) A refusal notice is a document that states— that the competition authority has refused to investigate the complaint; and the reasons for the refusal.

• (a) the complainant is not, or will not be, in competition with the relevant local government, after the competition authority considers— (i) whether the complainant is, or will be, supplying goods or services that are similar to the goods or services the business activity supplies; and (ii) the laws relating to competition that apply to the business activity; or
• (i) whether the complainant is, or will be, supplying goods or services that are similar to the goods or services the business activity supplies; and
• (ii) the laws relating to competition that apply to the business activity; or
• (b) the complainant is not, or is unlikely to be, adversely affected if the business activity is not conducted in a way that complies with the competitive neutrality principle; or
• (c) the complaint is frivolous or vexatious.
• (i) whether the complainant is, or will be, supplying goods or services that are similar to the goods or services the business activity supplies; and
• (ii) the laws relating to competition that apply to the business activity; or
• (a) the complainant;
• (b) the relevant local government.
• (a) that the competition authority has refused to investigate the complaint; and
• (b) the reasons for the refusal.

sec.49 Notice of intention to investigate

Before the competition authority starts to investigate a competitive neutrality complaint, the competition authority must give an investigation notice to— the complainant; and the relevant local government; and if a corporatised business entity is conducting the business activity—the corporatised business entity. The competition authority may also give an investigation notice to another person the competition authority considers appropriate. An investigation notice is a document that— states the competition authority’s intention to investigate a competitive neutrality complaint; and states the subject matter of the complaint, or has a copy of the complaint attached; and invites the complainant to make written submissions or, if the competition authority approves, oral submissions about the matter; and states a reasonable period within which the submissions may be made; and states the competition authority’s address. s 49 amd 2015 Act No. 29 s 69 sch 2 ; 2021 Act No. 12 s 217 sch 6 (sec.49-ssec.1) Before the competition authority starts to investigate a competitive neutrality complaint, the competition authority must give an investigation notice to— the complainant; and the relevant local government; and if a corporatised business entity is conducting the business activity—the corporatised business entity. (sec.49-ssec.2) The competition authority may also give an investigation notice to another person the competition authority considers appropriate. (sec.49-ssec.3) An investigation notice is a document that— states the competition authority’s intention to investigate a competitive neutrality complaint; and states the subject matter of the complaint, or has a copy of the complaint attached; and invites the complainant to make written submissions or, if the competition authority approves, oral submissions about the matter; and states a reasonable period within which the submissions may be made; and states the competition authority’s address.

• (a) the complainant; and
• (b) the relevant local government; and
• (c) if a corporatised business entity is conducting the business activity—the corporatised business entity.
• (a) states the competition authority’s intention to investigate a competitive neutrality complaint; and
• (b) states the subject matter of the complaint, or has a copy of the complaint attached; and
• (c) invites the complainant to make written submissions or, if the competition authority approves, oral submissions about the matter; and
• (d) states a reasonable period within which the submissions may be made; and
• (e) states the competition authority’s address.

sec.50 Power to require certain information from relevant local government or corporatised business entity

When investigating a competitive neutrality complaint, the competition authority may give an information requirement notice to— the relevant local government; or if a corporatised business entity is conducting the business activity—the corporatised business entity. An information requirement notice is a written notice that states the relevant local government or corporatised business entity is required to— give the competition authority stated information relevant to the complaint within a stated period; or produce a stated document relevant to the complaint to the competition authority at a stated time and place. The relevant local government or corporatised business entity must comply with the notice unless— the stated information or document is subject to legal professional privilege, parliamentary privilege or public interest immunity; or giving the stated information or document to the competition authority is prohibited under an Act; or giving the stated information or document to the competition authority could reasonably be expected to prejudice the investigation of a contravention, or possible contravention, of a law. The relevant local government or corporatised business entity is not liable for a breach of a contract, confidence or duty for giving the competition authority a copy of the stated information, or producing the stated document to the authority, in compliance with the notice. s 50 prev s 50 om 2015 Act No. 29 s 69 sch 2 pres s 50 ins 2021 Act No. 12 s 213 (sec.50-ssec.1) When investigating a competitive neutrality complaint, the competition authority may give an information requirement notice to— the relevant local government; or if a corporatised business entity is conducting the business activity—the corporatised business entity. (sec.50-ssec.2) An information requirement notice is a written notice that states the relevant local government or corporatised business entity is required to— give the competition authority stated information relevant to the complaint within a stated period; or produce a stated document relevant to the complaint to the competition authority at a stated time and place. (sec.50-ssec.3) The relevant local government or corporatised business entity must comply with the notice unless— the stated information or document is subject to legal professional privilege, parliamentary privilege or public interest immunity; or giving the stated information or document to the competition authority is prohibited under an Act; or giving the stated information or document to the competition authority could reasonably be expected to prejudice the investigation of a contravention, or possible contravention, of a law. (sec.50-ssec.4) The relevant local government or corporatised business entity is not liable for a breach of a contract, confidence or duty for giving the competition authority a copy of the stated information, or producing the stated document to the authority, in compliance with the notice.

• (a) the relevant local government; or
• (b) if a corporatised business entity is conducting the business activity—the corporatised business entity.
• (a) give the competition authority stated information relevant to the complaint within a stated period; or
• (b) produce a stated document relevant to the complaint to the competition authority at a stated time and place.
• (a) the stated information or document is subject to legal professional privilege, parliamentary privilege or public interest immunity; or
• (b) giving the stated information or document to the competition authority is prohibited under an Act; or
• (c) giving the stated information or document to the competition authority could reasonably be expected to prejudice the investigation of a contravention, or possible contravention, of a law.

sec.51 Matters competition authority must consider when investigating

The competition authority must consider the competitive neutrality criteria when investigating a competitive neutrality complaint. The following matters are the competitive neutrality criteria — the need to ensure the competitive neutrality principle is complied with; any policies of the relevant local government about the competitive neutrality principle, including, for example— directions the local government gives to the business entity conducting the business activity the subject of the competitive neutrality complaint; and arrangements between the local government and the business entity about a competitive advantage gained, or competitive disadvantage suffered, by the business entity; and social welfare and equity considerations, including, for example, community service obligations, and the availability of goods and services to consumers; and policies on economic and regional development issues, including, for example, policies on employment and investment growth; policies of the relevant local government, or a law, about— ecologically sustainable development; or industrial relations; or occupational health and safety; the need to promote competition; the need to allocate resources efficiently. Subsection (1) does not limit the matters the competition authority may consider when investigating a competitive neutrality complaint. s 51 amd 2015 Act No. 29 s 69 sch 2 ; 2021 Act No. 12 s 217 sch 6 (sec.51-ssec.1) The competition authority must consider the competitive neutrality criteria when investigating a competitive neutrality complaint. (sec.51-ssec.2) The following matters are the competitive neutrality criteria — the need to ensure the competitive neutrality principle is complied with; any policies of the relevant local government about the competitive neutrality principle, including, for example— directions the local government gives to the business entity conducting the business activity the subject of the competitive neutrality complaint; and arrangements between the local government and the business entity about a competitive advantage gained, or competitive disadvantage suffered, by the business entity; and social welfare and equity considerations, including, for example, community service obligations, and the availability of goods and services to consumers; and policies on economic and regional development issues, including, for example, policies on employment and investment growth; policies of the relevant local government, or a law, about— ecologically sustainable development; or industrial relations; or occupational health and safety; the need to promote competition; the need to allocate resources efficiently. (sec.51-ssec.3) Subsection (1) does not limit the matters the competition authority may consider when investigating a competitive neutrality complaint.

• (a) the need to ensure the competitive neutrality principle is complied with;
• (b) any policies of the relevant local government about the competitive neutrality principle, including, for example— (i) directions the local government gives to the business entity conducting the business activity the subject of the competitive neutrality complaint; and (ii) arrangements between the local government and the business entity about a competitive advantage gained, or competitive disadvantage suffered, by the business entity; and (iii) social welfare and equity considerations, including, for example, community service obligations, and the availability of goods and services to consumers; and (iv) policies on economic and regional development issues, including, for example, policies on employment and investment growth;
• (i) directions the local government gives to the business entity conducting the business activity the subject of the competitive neutrality complaint; and
• (ii) arrangements between the local government and the business entity about a competitive advantage gained, or competitive disadvantage suffered, by the business entity; and
• (iii) social welfare and equity considerations, including, for example, community service obligations, and the availability of goods and services to consumers; and
• (iv) policies on economic and regional development issues, including, for example, policies on employment and investment growth;
• (c) policies of the relevant local government, or a law, about— (i) ecologically sustainable development; or (ii) industrial relations; or (iii) occupational health and safety;
• (i) ecologically sustainable development; or
• (ii) industrial relations; or
• (iii) occupational health and safety;
• (d) the need to promote competition;
• (e) the need to allocate resources efficiently.
• (i) directions the local government gives to the business entity conducting the business activity the subject of the competitive neutrality complaint; and
• (ii) arrangements between the local government and the business entity about a competitive advantage gained, or competitive disadvantage suffered, by the business entity; and
• (iii) social welfare and equity considerations, including, for example, community service obligations, and the availability of goods and services to consumers; and
• (iv) policies on economic and regional development issues, including, for example, policies on employment and investment growth;
• (i) ecologically sustainable development; or
• (ii) industrial relations; or
• (iii) occupational health and safety;

sec.52 Competition authority’s report on investigation

The competition authority must prepare a report on the results of the competition authority’s investigation of a competitive neutrality complaint, and give it to— the relevant local government; and if a corporatised business entity is conducting the business activity—the corporatised business entity. The report must state whether or not the competition authority considers the complaint has been substantiated. If the competition authority decides the business entity has a competitive advantage, the report must include— recommendations on how the business entity can conduct the business activity in a way that complies with the competitive neutrality principle; and the reasons for the recommendations; and for a complaint about a building certifying activity—comments on how carrying out the statutory building functions has resulted in a competitive advantage. The statutory building functions are the building functions under the Building Act or Planning Act that— only a local government can provide; and a building certifier under the Building Act relies on. providing site or town planning information to a building certifier receiving and processing documents from a building certifier If the competition authority decides the business entity suffers a competitive disadvantage, the report must include— recommendations on how the business entity can overcome the competitive disadvantage; and the reasons for the recommendations; and comments about the competitive disadvantage, including comments about the effect of the disadvantage on the business entity. s 52 amd 2015 Act No. 29 s 69 sch 2 ; 2021 Act No. 12 s 217 sch 6 (sec.52-ssec.1) The competition authority must prepare a report on the results of the competition authority’s investigation of a competitive neutrality complaint, and give it to— the relevant local government; and if a corporatised business entity is conducting the business activity—the corporatised business entity. (sec.52-ssec.2) The report must state whether or not the competition authority considers the complaint has been substantiated. (sec.52-ssec.3) If the competition authority decides the business entity has a competitive advantage, the report must include— recommendations on how the business entity can conduct the business activity in a way that complies with the competitive neutrality principle; and the reasons for the recommendations; and for a complaint about a building certifying activity—comments on how carrying out the statutory building functions has resulted in a competitive advantage. (sec.52-ssec.4) The statutory building functions are the building functions under the Building Act or Planning Act that— only a local government can provide; and a building certifier under the Building Act relies on. providing site or town planning information to a building certifier receiving and processing documents from a building certifier (sec.52-ssec.5) If the competition authority decides the business entity suffers a competitive disadvantage, the report must include— recommendations on how the business entity can overcome the competitive disadvantage; and the reasons for the recommendations; and comments about the competitive disadvantage, including comments about the effect of the disadvantage on the business entity.

• (a) the relevant local government; and
• (b) if a corporatised business entity is conducting the business activity—the corporatised business entity.
• (a) recommendations on how the business entity can conduct the business activity in a way that complies with the competitive neutrality principle; and
• (b) the reasons for the recommendations; and
• (c) for a complaint about a building certifying activity—comments on how carrying out the statutory building functions has resulted in a competitive advantage.
• (a) only a local government can provide; and
• (b) a building certifier under the Building Act relies on.
• • providing site or town planning information to a building certifier
• • receiving and processing documents from a building certifier
• (a) recommendations on how the business entity can overcome the competitive disadvantage; and
• (b) the reasons for the recommendations; and
• (c) comments about the competitive disadvantage, including comments about the effect of the disadvantage on the business entity.

sec.53 Public access to report

A local government given a report under section 52 must ensure the public can inspect a copy of the report at the local government’s public office as soon as practicable after being given the report.

sec.54 Information to persons given an investigation notice

The competition authority must give the following documents to any other person to whom the competition authority gave an investigation notice— a copy of the recommendations in the report; notice that the person may inspect the report, including recommendations, at the local government’s public office. s 54 amd 2015 Act No. 29 s 69 sch 2; 2021 Act No. 12 s 217 sch 6

• (a) a copy of the recommendations in the report;
• (b) notice that the person may inspect the report, including recommendations, at the local government’s public office.

sec.55 Local government response to competition authority’s report

The relevant local government must decide, by resolution, whether to implement the recommendations in the competition authority’s report. The resolution must state the reasons for the local government’s decision. The local government must make the resolution— within 1 month after the competition authority gives the report to the local government; or if the local government does not ordinarily meet within that month—at the first meeting of the local government after that month. The local government must, within 7 days after making the resolution, give notice of the resolution to— the complainant; and the competition authority; and if a corporatised business entity is conducting the business activity—the corporatised business entity. If a corporatised business entity is conducting the business activity, the corporatised business entity must implement the recommendations as soon as practicable. s 55 amd 2015 Act No. 29 s 69 sch 2 ; 2021 Act No. 12 s 217 sch 6 (sec.55-ssec.1) The relevant local government must decide, by resolution, whether to implement the recommendations in the competition authority’s report. (sec.55-ssec.2) The resolution must state the reasons for the local government’s decision. (sec.55-ssec.3) The local government must make the resolution— within 1 month after the competition authority gives the report to the local government; or if the local government does not ordinarily meet within that month—at the first meeting of the local government after that month. (sec.55-ssec.4) The local government must, within 7 days after making the resolution, give notice of the resolution to— the complainant; and the competition authority; and if a corporatised business entity is conducting the business activity—the corporatised business entity. (sec.55-ssec.5) If a corporatised business entity is conducting the business activity, the corporatised business entity must implement the recommendations as soon as practicable.

• (a) within 1 month after the competition authority gives the report to the local government; or
• (b) if the local government does not ordinarily meet within that month—at the first meeting of the local government after that month.
• (a) the complainant; and
• (b) the competition authority; and
• (c) if a corporatised business entity is conducting the business activity—the corporatised business entity.

sec.55A Confidentiality requests

This section applies if a person believes that the disclosure of information given, or to be given, to the competition authority under this division is likely to damage the person’s commercial activities. The person may give the competition authority a written notice (a confidentiality request ) that— states the person’s belief; and asks the authority not to disclose the information to an external entity without the person’s consent. The competition authority may accept the person’s confidentiality request if the authority is satisfied— the person’s belief is justified; and disclosure of the information would not be in the public interest. If the competition authority accepts the person’s confidentiality request, the authority must not— include the information in a report about the investigation of a competitive neutrality complaint; or otherwise disclose the information to an external entity. Subsection (4) does not apply if the information is included in a report, or otherwise disclosed to an external entity, in a way that could not reasonably be expected to identify the person. In this section— commercial activities means activities conducted on a commercial basis. contractor , of the competition authority, means a person (other than a member or employee of the authority) who performs services for the authority— under a contract between the person and the authority; or under an arrangement between the authority and another person. external entity , in relation to information, means an entity other than— the Minister; or a member of the competition authority; or a member of the competition authority’s staff, or a contractor of the authority, who would ordinarily receive the information in administering, or performing a function under, this Act; or if the information relates to a local government—the local government. information includes a document. person includes a local government or business entity. s 55A ins 2021 Act No. 12 s 214 (sec.55A-ssec.1) This section applies if a person believes that the disclosure of information given, or to be given, to the competition authority under this division is likely to damage the person’s commercial activities. (sec.55A-ssec.2) The person may give the competition authority a written notice (a confidentiality request ) that— states the person’s belief; and asks the authority not to disclose the information to an external entity without the person’s consent. (sec.55A-ssec.3) The competition authority may accept the person’s confidentiality request if the authority is satisfied— the person’s belief is justified; and disclosure of the information would not be in the public interest. (sec.55A-ssec.4) If the competition authority accepts the person’s confidentiality request, the authority must not— include the information in a report about the investigation of a competitive neutrality complaint; or otherwise disclose the information to an external entity. (sec.55A-ssec.5) Subsection (4) does not apply if the information is included in a report, or otherwise disclosed to an external entity, in a way that could not reasonably be expected to identify the person. (sec.55A-ssec.6) In this section— commercial activities means activities conducted on a commercial basis. contractor , of the competition authority, means a person (other than a member or employee of the authority) who performs services for the authority— under a contract between the person and the authority; or under an arrangement between the authority and another person. external entity , in relation to information, means an entity other than— the Minister; or a member of the competition authority; or a member of the competition authority’s staff, or a contractor of the authority, who would ordinarily receive the information in administering, or performing a function under, this Act; or if the information relates to a local government—the local government. information includes a document. person includes a local government or business entity.

• (a) states the person’s belief; and
• (b) asks the authority not to disclose the information to an external entity without the person’s consent.
• (a) the person’s belief is justified; and
• (b) disclosure of the information would not be in the public interest.
• (a) include the information in a report about the investigation of a competitive neutrality complaint; or
• (b) otherwise disclose the information to an external entity.
• (a) under a contract between the person and the authority; or
• (b) under an arrangement between the authority and another person.
• (a) the Minister; or
• (b) a member of the competition authority; or
• (c) a member of the competition authority’s staff, or a contractor of the authority, who would ordinarily receive the information in administering, or performing a function under, this Act; or
• (d) if the information relates to a local government—the local government.

sec.56 Register

A local government must establish a register of business activities to which the competitive neutrality principle applies. The register must state the following— business activities to which the local government has applied the competitive neutrality principle, and the date from which the competitive neutrality principle applied to each business activity; business activities to which the code of competitive conduct applies, and the date from which the code applied to each business activity; a list of— current investigation notices for competitive neutrality complaints; and the business activities to which the complaints relate; and the local government’s responses to the competition authority’s recommendations on the complaints. s 56 amd 2015 Act No. 29 s 69 sch 2 ; 2021 Act No. 12 s 217 sch 6 (sec.56-ssec.1) A local government must establish a register of business activities to which the competitive neutrality principle applies. (sec.56-ssec.2) The register must state the following— business activities to which the local government has applied the competitive neutrality principle, and the date from which the competitive neutrality principle applied to each business activity; business activities to which the code of competitive conduct applies, and the date from which the code applied to each business activity; a list of— current investigation notices for competitive neutrality complaints; and the business activities to which the complaints relate; and the local government’s responses to the competition authority’s recommendations on the complaints.

• (a) business activities to which the local government has applied the competitive neutrality principle, and the date from which the competitive neutrality principle applied to each business activity;
• (b) business activities to which the code of competitive conduct applies, and the date from which the code applied to each business activity;
• (c) a list of— (i) current investigation notices for competitive neutrality complaints; and (ii) the business activities to which the complaints relate; and (iii) the local government’s responses to the competition authority’s recommendations on the complaints.
• (i) current investigation notices for competitive neutrality complaints; and
• (ii) the business activities to which the complaints relate; and
• (iii) the local government’s responses to the competition authority’s recommendations on the complaints.
• (i) current investigation notices for competitive neutrality complaints; and
• (ii) the business activities to which the complaints relate; and
• (iii) the local government’s responses to the competition authority’s recommendations on the complaints.

Roads and other infrastructure

Roads

sec.57 Prescribed particulars for register of roads— Act , s 74

For section 74 (1) (b) (iii) of the Act , the other particulars prescribed are— the length of every road, including an unformed road, in the local government’s area; and if a road is formed, gravelled pavement or sealed pavement—the length and width of the formed, gravelled pavement or sealed pavement part of the road; and if a road consists of a through road and an adjacent road—the width of each as if each were a separate road. For subsection (1) — a length must be measured in kilometres and a width must be measured in metres; and the width of a divided road is the total width of all sections of the divided road that are formed, gravelled pavement or sealed pavement. In this section— formed , for a road, means a road, other than a gravelled pavement or sealed pavement road, formed so that stormwater drains from the road. gravelled pavement , for a road, means a road surfaced with gravel, limestone or rubble and constructed by the use of a mechanical compaction process. sealed pavement , for a road, means a road with a surface of asphalt, bitumen, concrete or pavers. unformed , for a road, means a road or track that— is not a formed, gravelled pavement or sealed pavement road; but is open to, and used by, the public. (sec.57-ssec.1) For section 74 (1) (b) (iii) of the Act , the other particulars prescribed are— the length of every road, including an unformed road, in the local government’s area; and if a road is formed, gravelled pavement or sealed pavement—the length and width of the formed, gravelled pavement or sealed pavement part of the road; and if a road consists of a through road and an adjacent road—the width of each as if each were a separate road. (sec.57-ssec.2) For subsection (1) — a length must be measured in kilometres and a width must be measured in metres; and the width of a divided road is the total width of all sections of the divided road that are formed, gravelled pavement or sealed pavement. (sec.57-ssec.3) In this section— formed , for a road, means a road, other than a gravelled pavement or sealed pavement road, formed so that stormwater drains from the road. gravelled pavement , for a road, means a road surfaced with gravel, limestone or rubble and constructed by the use of a mechanical compaction process. sealed pavement , for a road, means a road with a surface of asphalt, bitumen, concrete or pavers. unformed , for a road, means a road or track that— is not a formed, gravelled pavement or sealed pavement road; but is open to, and used by, the public.

• (a) the length of every road, including an unformed road, in the local government’s area; and
• (b) if a road is formed, gravelled pavement or sealed pavement—the length and width of the formed, gravelled pavement or sealed pavement part of the road; and
• (c) if a road consists of a through road and an adjacent road—the width of each as if each were a separate road.
• (a) a length must be measured in kilometres and a width must be measured in metres; and
• (b) the width of a divided road is the total width of all sections of the divided road that are formed, gravelled pavement or sealed pavement.
• (a) is not a formed, gravelled pavement or sealed pavement road; but
• (b) is open to, and used by, the public.

Malls

sec.58 Other matters connected with managing, promoting or using malls— Act , s 80A

For section 80A (3) of the Act , this section prescribes other matters connected with managing, promoting or using a mall. In relation to a mall, a local government may do any of the following— anything that is necessary or desirable for developing, managing, maintaining (including cleaning), promoting, or using the mall; permit the use of any part of the mall (including for the use of erecting any structure, for example) on the conditions it considers appropriate; anything incidental to its powers mentioned in paragraph (a) or (b) . The local government’s planning scheme must include all existing and proposed malls in the local government area. (sec.58-ssec.1) For section 80A (3) of the Act , this section prescribes other matters connected with managing, promoting or using a mall. (sec.58-ssec.2) In relation to a mall, a local government may do any of the following— anything that is necessary or desirable for developing, managing, maintaining (including cleaning), promoting, or using the mall; permit the use of any part of the mall (including for the use of erecting any structure, for example) on the conditions it considers appropriate; anything incidental to its powers mentioned in paragraph (a) or (b) . (sec.58-ssec.3) The local government’s planning scheme must include all existing and proposed malls in the local government area.

• (a) anything that is necessary or desirable for developing, managing, maintaining (including cleaning), promoting, or using the mall;
• (b) permit the use of any part of the mall (including for the use of erecting any structure, for example) on the conditions it considers appropriate;
• (c) anything incidental to its powers mentioned in paragraph (a) or (b) .

Marine and aquatic matters

sec.59 Harbours, jetties, breakwaters and ramps

A local government may construct, maintain, manage and regulate the use of— harbours for small vessels in or over tidal waters; and jetties, breakwaters and ramps in or over tidal waters. A local government may exercise powers under subsection (1) for a harbour or proposed harbour even if the waters of the harbour are inside the limits of a port within the meaning of the Transport Infrastructure Act . A local government may occupy and use foreshore, tidal land or tidal waters to undertake work in exercising the powers under subsection (1) . While the local government occupies or uses foreshore, tidal land or tidal waters, the foreshore, land or waters are taken to be in its local government area. (sec.59-ssec.1) A local government may construct, maintain, manage and regulate the use of— harbours for small vessels in or over tidal waters; and jetties, breakwaters and ramps in or over tidal waters. (sec.59-ssec.2) A local government may exercise powers under subsection (1) for a harbour or proposed harbour even if the waters of the harbour are inside the limits of a port within the meaning of the Transport Infrastructure Act . (sec.59-ssec.3) A local government may occupy and use foreshore, tidal land or tidal waters to undertake work in exercising the powers under subsection (1) . (sec.59-ssec.4) While the local government occupies or uses foreshore, tidal land or tidal waters, the foreshore, land or waters are taken to be in its local government area.

• (a) harbours for small vessels in or over tidal waters; and
• (b) jetties, breakwaters and ramps in or over tidal waters.

sec.60 Canals

This section is about canals within the meaning of the Coastal Protection and Management Act 1995 , section 9 . If a local law affects the owner of a structure in a canal, the owner of the structure is— the holder of the development permit under the Planning Act to build the structure; or the owner of the land— that receives the benefit of the structure; or to which the structure is connected. (sec.60-ssec.1) This section is about canals within the meaning of the Coastal Protection and Management Act 1995 , section 9 . (sec.60-ssec.2) If a local law affects the owner of a structure in a canal, the owner of the structure is— the holder of the development permit under the Planning Act to build the structure; or the owner of the land— that receives the benefit of the structure; or to which the structure is connected.

• (a) the holder of the development permit under the Planning Act to build the structure; or
• (b) the owner of the land— (i) that receives the benefit of the structure; or (ii) to which the structure is connected.
• (i) that receives the benefit of the structure; or
• (ii) to which the structure is connected.
• (i) that receives the benefit of the structure; or
• (ii) to which the structure is connected.

sec.61 The foreshore

The Governor in Council may, by gazette notice, place a foreshore under the control of— the local government for the local government area adjoining the foreshore; or if there is no local government area adjoining the foreshore—the local government for a local government area that is near the foreshore. While the foreshore is under the local government’s control the foreshore is taken to be part of the local government’s area. (sec.61-ssec.1) The Governor in Council may, by gazette notice, place a foreshore under the control of— the local government for the local government area adjoining the foreshore; or if there is no local government area adjoining the foreshore—the local government for a local government area that is near the foreshore. (sec.61-ssec.2) While the foreshore is under the local government’s control the foreshore is taken to be part of the local government’s area.

• (a) the local government for the local government area adjoining the foreshore; or
• (b) if there is no local government area adjoining the foreshore—the local government for a local government area that is near the foreshore.

sec.62 Bathing reserves

The Governor in Council may, by gazette notice, place the following under the control of a local government as a bathing reserve— a part of a seashore; land under the sea that is adjacent to the part of a seashore and seawards for a distance of not more than 1km beyond low-water mark at ordinary spring tides; sea above the part of a seashore and land. The seashore is— the foreshore; or State land that— is above the high-water mark at ordinary spring tides; and is ordinarily covered by sand or shingle; and is not subject to a licence, permit or other authority granted by the State under an Act. While the bathing reserve is under the local government’s control the bathing reserve is taken to be part of the local government’s area. (sec.62-ssec.1) The Governor in Council may, by gazette notice, place the following under the control of a local government as a bathing reserve— a part of a seashore; land under the sea that is adjacent to the part of a seashore and seawards for a distance of not more than 1km beyond low-water mark at ordinary spring tides; sea above the part of a seashore and land. (sec.62-ssec.2) The seashore is— the foreshore; or State land that— is above the high-water mark at ordinary spring tides; and is ordinarily covered by sand or shingle; and is not subject to a licence, permit or other authority granted by the State under an Act. (sec.62-ssec.3) While the bathing reserve is under the local government’s control the bathing reserve is taken to be part of the local government’s area.

• (a) a part of a seashore;
• (b) land under the sea that is adjacent to the part of a seashore and seawards for a distance of not more than 1km beyond low-water mark at ordinary spring tides;
• (c) sea above the part of a seashore and land.
• (a) the foreshore; or
• (b) State land that— (i) is above the high-water mark at ordinary spring tides; and (ii) is ordinarily covered by sand or shingle; and (iii) is not subject to a licence, permit or other authority granted by the State under an Act.
• (i) is above the high-water mark at ordinary spring tides; and
• (ii) is ordinarily covered by sand or shingle; and
• (iii) is not subject to a licence, permit or other authority granted by the State under an Act.
• (i) is above the high-water mark at ordinary spring tides; and
• (ii) is ordinarily covered by sand or shingle; and
• (iii) is not subject to a licence, permit or other authority granted by the State under an Act.

Other matters

sec.63 Public thoroughfare easements

This section is about land that is subject to a public thoroughfare easement. The local government in whose favour the easement is created has control of the land, subject to the provisions of the instrument that created the easement. Control of the land includes the right to take all necessary steps for— construction on, maintenance of or improvement of the land; and regulation of the use of the land. The local government is responsible for maintaining the land. The owner of the land is not required, and can not be required, to maintain, or to contribute to the maintenance of, any part of the land. The owner of the land is— if the land is land granted in trust under the Land Act —the trustee of the land; or if the land is non-freehold land under the Land Act —the lessee or licensee of the land; or if the land is a lot under the Land Title Act —the registered owner of the lot. The owner of the land is not, and can not be made, civilly liable for an act done, or omission made, honestly and without negligence in relation to the land. When deciding what rights and liabilities attach because of something that happened on the land, the land is taken to be a road under the local government’s control. See the Economic Development Act 2012 , section 51AW in relation to the non-application of this provision to land subject to particular public thoroughfare easements. s 63 amd 2019 Act No. 11 s 231 s ch 1 pt 2 (sec.63-ssec.1) This section is about land that is subject to a public thoroughfare easement. (sec.63-ssec.2) The local government in whose favour the easement is created has control of the land, subject to the provisions of the instrument that created the easement. (sec.63-ssec.3) Control of the land includes the right to take all necessary steps for— construction on, maintenance of or improvement of the land; and regulation of the use of the land. (sec.63-ssec.4) The local government is responsible for maintaining the land. (sec.63-ssec.5) The owner of the land is not required, and can not be required, to maintain, or to contribute to the maintenance of, any part of the land. (sec.63-ssec.6) The owner of the land is— if the land is land granted in trust under the Land Act —the trustee of the land; or if the land is non-freehold land under the Land Act —the lessee or licensee of the land; or if the land is a lot under the Land Title Act —the registered owner of the lot. (sec.63-ssec.7) The owner of the land is not, and can not be made, civilly liable for an act done, or omission made, honestly and without negligence in relation to the land. (sec.63-ssec.8) When deciding what rights and liabilities attach because of something that happened on the land, the land is taken to be a road under the local government’s control.

• (a) construction on, maintenance of or improvement of the land; and
• (b) regulation of the use of the land.
• (a) if the land is land granted in trust under the Land Act —the trustee of the land; or
• (b) if the land is non-freehold land under the Land Act —the lessee or licensee of the land; or
• (c) if the land is a lot under the Land Title Act —the registered owner of the lot.

sec.64 Boundary works

This section is about a road or other work that is to be, or has been, built— along the boundary between 2 or more local government areas; and partly in each of the areas. The cost of planning, constructing, maintaining and managing the road or other work is the joint responsibility of each of those local governments. The local governments must enter into the arrangements that are necessary to perform that responsibility. (sec.64-ssec.1) This section is about a road or other work that is to be, or has been, built— along the boundary between 2 or more local government areas; and partly in each of the areas. (sec.64-ssec.2) The cost of planning, constructing, maintaining and managing the road or other work is the joint responsibility of each of those local governments. (sec.64-ssec.3) The local governments must enter into the arrangements that are necessary to perform that responsibility.

• (a) along the boundary between 2 or more local government areas; and
• (b) partly in each of the areas.

Levy on Kuranda rail line

sec.65 Definitions for pt 4

In this part— free of charge , for a journey on the Kuranda rail line, means a journey provided without any of the following— payment or other consideration; requiring, or asking for, a donation, levy or other monetary contribution for the journey including, for example, the purchase of a ticket in a raffle; displaying a receptacle, whether on the train used for the journey or elsewhere, in a way that suggests a donation is expected or required to travel on the rail line. Kuranda rail line means the railway between Cairns and Kuranda. Kuranda rail operator means a rail transport operator within the meaning of the Rail Safety National Law (Queensland) who is accredited under that Law for the operation or movement of rolling stock on the Kuranda rail line. s 65 def Kuranda rail operator amd 2017 SL No. 75 s 25 sch 2 tourist infrastructure levy see section 66 (1) . s 65 exp 30 June 2032 (see s 70)

• (a) payment or other consideration;
• (b) requiring, or asking for, a donation, levy or other monetary contribution for the journey including, for example, the purchase of a ticket in a raffle;
• (c) displaying a receptacle, whether on the train used for the journey or elsewhere, in a way that suggests a donation is expected or required to travel on the rail line.

sec.66 Imposition of levy

A levy (the tourist infrastructure levy ) is imposed on each Kuranda rail operator until 31 December 2031. The levy is at the rate of $1 for each passenger journey to or from Kuranda on the Kuranda rail line provided by the Kuranda rail operator, other than a journey provided free of charge. For subsection (2) , a return journey is taken to be a single journey. s 66 amd 2020 SL No. 244 s 27 ; 2021 SL No. 177 s 4 exp 30 June 2032 (see s 70) (sec.66-ssec.1) A levy (the tourist infrastructure levy ) is imposed on each Kuranda rail operator until 31 December 2031. (sec.66-ssec.2) The levy is at the rate of $1 for each passenger journey to or from Kuranda on the Kuranda rail line provided by the Kuranda rail operator, other than a journey provided free of charge. (sec.66-ssec.3) For subsection (2) , a return journey is taken to be a single journey.

sec.67 Payment of levy

Each Kuranda rail operator must, within 6 months after the end of each financial year for which the tourist infrastructure levy is imposed, pay the State the amount of the levy imposed on the operator during the financial year. A Kuranda rail operator must pay interest on an amount owing under subsection (1) unpaid from time to time. Interest accrues daily at the rate of 10% per annum on the unpaid amount on and from the day after it is owing until it is paid in full. If a Kuranda rail operator does not pay an amount owing under this section, the State may recover it from the operator as a debt. s 67 amd 2020 SL No. 244 s 28 exp 30 June 2032 (see s 70) (sec.67-ssec.1) Each Kuranda rail operator must, within 6 months after the end of each financial year for which the tourist infrastructure levy is imposed, pay the State the amount of the levy imposed on the operator during the financial year. (sec.67-ssec.2) A Kuranda rail operator must pay interest on an amount owing under subsection (1) unpaid from time to time. (sec.67-ssec.3) Interest accrues daily at the rate of 10% per annum on the unpaid amount on and from the day after it is owing until it is paid in full. (sec.67-ssec.4) If a Kuranda rail operator does not pay an amount owing under this section, the State may recover it from the operator as a debt.

sec.68 Obligation to give annual statements

Each Kuranda rail operator must, within 6 months after each financial year ends, give the chief executive a written statement for the financial year that complies with subsection (2) . The statement must— state how many passenger journeys on the Kuranda rail line were provided by the Kuranda rail operator during the financial year, other than journeys provided free of charge; and if a form is approved for the statement—be in the approved form. The approved form may require the statement to be made or verified by statutory declaration. s 68 amd 2020 SL No. 244 s 29 exp 30 June 2032 (see s 70) (sec.68-ssec.1) Each Kuranda rail operator must, within 6 months after each financial year ends, give the chief executive a written statement for the financial year that complies with subsection (2) . (sec.68-ssec.2) The statement must— state how many passenger journeys on the Kuranda rail line were provided by the Kuranda rail operator during the financial year, other than journeys provided free of charge; and if a form is approved for the statement—be in the approved form. (sec.68-ssec.3) The approved form may require the statement to be made or verified by statutory declaration.

• (a) state how many passenger journeys on the Kuranda rail line were provided by the Kuranda rail operator during the financial year, other than journeys provided free of charge; and
• (b) if a form is approved for the statement—be in the approved form.

Section sec.69

s 69 om 2015 SL No. 140 s 5

sec.70 Expiry

This part expires on 30 June 2032. s 70 amd 2020 SL No. 244 s 30 ; 2021 SL No. 177 s 5 exp 30 June 2032 (see s 70)

Preliminary

sec.71 What ch 4 is about

This chapter is about local government rates and charges. See chapter 4 , part 1 of the Act . s 71 amd 2026 Act No. 5 s 117

sec.72 What is the value of land

The value , of land for a financial year, is its value under the Land Valuation Act when a liability for payment of rates or charges for the land arises for the financial year.

Land exempt from rating and prescribed local governments

sec.73 Land that is exempt from rating— Act , s 93

For section 93 (3) (j) (ii) of the Act , the following land is exempted from rating— land owned by a religious entity if the land is less than 20ha and is used for 1 or more of the following purposes— religious purposes, including, for example, public worship; the provision of education, health or community services, including facilities for aged persons and persons with disabilities; the administration of the religious entity; housing incidental to a purpose mentioned in subparagraphs (i) to (iii) ; land vested in, or placed under the management and control of, a person under an Act for— a public purpose that is a recreational or sporting purpose; or a charitable purpose; land used for the purposes of a public hospital if— the public hospital is— part of a private hospital complex; or a private and public hospital complex; and the land used for the purposes is more than 2ha and is separated from the rest of the complex; land owned by a community organisation if the land is less than 20ha and is used for providing the following— accommodation associated with the protection of children; accommodation for students; educational, training or information services aimed at improving labour market participation or leisure opportunities; land used for a cemetery.

• (a) land owned by a religious entity if the land is less than 20ha and is used for 1 or more of the following purposes— (i) religious purposes, including, for example, public worship; (ii) the provision of education, health or community services, including facilities for aged persons and persons with disabilities; (iii) the administration of the religious entity; (iv) housing incidental to a purpose mentioned in subparagraphs (i) to (iii) ;
• (i) religious purposes, including, for example, public worship;
• (ii) the provision of education, health or community services, including facilities for aged persons and persons with disabilities;
• (iii) the administration of the religious entity;
• (iv) housing incidental to a purpose mentioned in subparagraphs (i) to (iii) ;
• (b) land vested in, or placed under the management and control of, a person under an Act for— (i) a public purpose that is a recreational or sporting purpose; or (ii) a charitable purpose;
• (i) a public purpose that is a recreational or sporting purpose; or
• (ii) a charitable purpose;
• (c) land used for the purposes of a public hospital if— (i) the public hospital is— (A) part of a private hospital complex; or (B) a private and public hospital complex; and (ii) the land used for the purposes is more than 2ha and is separated from the rest of the complex;
• (i) the public hospital is— (A) part of a private hospital complex; or (B) a private and public hospital complex; and
• (A) part of a private hospital complex; or
• (B) a private and public hospital complex; and
• (ii) the land used for the purposes is more than 2ha and is separated from the rest of the complex;
• (d) land owned by a community organisation if the land is less than 20ha and is used for providing the following— (i) accommodation associated with the protection of children; (ii) accommodation for students; (iii) educational, training or information services aimed at improving labour market participation or leisure opportunities;
• (i) accommodation associated with the protection of children;
• (ii) accommodation for students;
• (iii) educational, training or information services aimed at improving labour market participation or leisure opportunities;
• (e) land used for a cemetery.
• (i) religious purposes, including, for example, public worship;
• (ii) the provision of education, health or community services, including facilities for aged persons and persons with disabilities;
• (iii) the administration of the religious entity;
• (iv) housing incidental to a purpose mentioned in subparagraphs (i) to (iii) ;
• (i) a public purpose that is a recreational or sporting purpose; or
• (ii) a charitable purpose;
• (i) the public hospital is— (A) part of a private hospital complex; or (B) a private and public hospital complex; and
• (A) part of a private hospital complex; or
• (B) a private and public hospital complex; and
• (ii) the land used for the purposes is more than 2ha and is separated from the rest of the complex;
• (A) part of a private hospital complex; or
• (B) a private and public hospital complex; and
• (i) accommodation associated with the protection of children;
• (ii) accommodation for students;
• (iii) educational, training or information services aimed at improving labour market participation or leisure opportunities;

sec.73A Local governments to which Act, s 94A applies

For section 94A (1) of the Act , the following local governments are prescribed— Aurukun Shire Council; Cherbourg Aboriginal Shire Council; Doomadgee Aboriginal Shire Council; Hope Vale Aboriginal Shire Council; Kowanyama Aboriginal Shire Council; Lockhart River Aboriginal Shire Council; Mapoon Aboriginal Shire Council; Mornington Shire Council; Napranum Aboriginal Shire Council; Palm Island Aboriginal Shire Council; Pormpuraaw Aboriginal Shire Council; Woorabinda Aboriginal Shire Council; Wujal Wujal Aboriginal Shire Council; Yarrabah Aboriginal Shire Council; Northern Peninsula Area Regional Council; Torres Strait Island Regional Council. s 73A ins 2026 Act No. 5 s 119

• (a) Aurukun Shire Council;
• (b) Cherbourg Aboriginal Shire Council;
• (c) Doomadgee Aboriginal Shire Council;
• (d) Hope Vale Aboriginal Shire Council;
• (e) Kowanyama Aboriginal Shire Council;
• (f) Lockhart River Aboriginal Shire Council;
• (g) Mapoon Aboriginal Shire Council;
• (h) Mornington Shire Council;
• (i) Napranum Aboriginal Shire Council;
• (j) Palm Island Aboriginal Shire Council;
• (k) Pormpuraaw Aboriginal Shire Council;
• (l) Woorabinda Aboriginal Shire Council;
• (m) Wujal Wujal Aboriginal Shire Council;
• (n) Yarrabah Aboriginal Shire Council;
• (o) Northern Peninsula Area Regional Council;
• (p) Torres Strait Island Regional Council.

Value of land used for rates

sec.74 Rateable value of land

A local government must calculate the rates for land by using the rateable value of the land. The rateable value of land for a financial year is the value of the land— for the financial year; or as averaged over a number of financial years. A local government may use the value of the land averaged over a number of financial years only if the local government decides, by resolution, to do so. The resolution must state whether the local government will use, for deciding the rateable value of the land— the 2-year averaged value of the land; or the 3-year averaged value of the land. However, if the value of the land averaged over a number of financial years is more than the value of the land for the financial year, the rates must be calculated using the value of the land for the financial year. (sec.74-ssec.1) A local government must calculate the rates for land by using the rateable value of the land. (sec.74-ssec.2) The rateable value of land for a financial year is the value of the land— for the financial year; or as averaged over a number of financial years. (sec.74-ssec.3) A local government may use the value of the land averaged over a number of financial years only if the local government decides, by resolution, to do so. (sec.74-ssec.4) The resolution must state whether the local government will use, for deciding the rateable value of the land— the 2-year averaged value of the land; or the 3-year averaged value of the land. (sec.74-ssec.5) However, if the value of the land averaged over a number of financial years is more than the value of the land for the financial year, the rates must be calculated using the value of the land for the financial year.

• (a) for the financial year; or
• (b) as averaged over a number of financial years.
• (a) the 2-year averaged value of the land; or
• (b) the 3-year averaged value of the land.

sec.75 Working out the 2-year averaged value

The 2-year averaged value of land for a financial year is the amount that equals— if the land had a value for the previous financial year— the value of the land for the previous financial year plus the value of the land for the financial year divided by 2; or if the land did not have a value for the previous financial year— the value of the land for the financial year multiplied by the 2-year averaging number. The 2-year averaging number , for a financial year, is the number calculated to 2 decimal places by using the formula— where— T is the total of the values of all rateable land in the local government’s area for the financial year and the previous financial year. V is the value of all rateable land in the local government’s area for the financial year. (sec.75-ssec.1) The 2-year averaged value of land for a financial year is the amount that equals— if the land had a value for the previous financial year— the value of the land for the previous financial year plus the value of the land for the financial year divided by 2; or if the land did not have a value for the previous financial year— the value of the land for the financial year multiplied by the 2-year averaging number. (sec.75-ssec.2) The 2-year averaging number , for a financial year, is the number calculated to 2 decimal places by using the formula— where— T is the total of the values of all rateable land in the local government’s area for the financial year and the previous financial year. V is the value of all rateable land in the local government’s area for the financial year.

• (a) if the land had a value for the previous financial year— • the value of the land for the previous financial year • plus the value of the land for the financial year • divided by 2; or
• • the value of the land for the previous financial year
• • plus the value of the land for the financial year
• • divided by 2; or
• (b) if the land did not have a value for the previous financial year— • the value of the land for the financial year • multiplied by the 2-year averaging number.
• • the value of the land for the financial year
• • multiplied by the 2-year averaging number.
• • the value of the land for the previous financial year
• • plus the value of the land for the financial year
• • divided by 2; or
• • the value of the land for the financial year
• • multiplied by the 2-year averaging number.

sec.76 Working out the 3-year averaged value

The 3-year averaged value of land for a financial year is the amount that equals— if the land had a value for the 2 previous financial years— the sum of the value of the land for each of the 2 previous years plus the value of the land for the financial year divided by 3; or if the land did not have a value for the 2 previous financial years— the value of the land for the financial year multiplied by the 3-year averaging number. The 3-year averaging number , for a financial year, is the number calculated to 2 decimal places by using the formula— where— T is the total of the values of all rateable land in the local government’s area for the financial year and the previous 2 financial years. V is the value of all rateable land in the local government’s area for the financial year. (sec.76-ssec.1) The 3-year averaged value of land for a financial year is the amount that equals— if the land had a value for the 2 previous financial years— the sum of the value of the land for each of the 2 previous years plus the value of the land for the financial year divided by 3; or if the land did not have a value for the 2 previous financial years— the value of the land for the financial year multiplied by the 3-year averaging number. (sec.76-ssec.2) The 3-year averaging number , for a financial year, is the number calculated to 2 decimal places by using the formula— where— T is the total of the values of all rateable land in the local government’s area for the financial year and the previous 2 financial years. V is the value of all rateable land in the local government’s area for the financial year.

• (a) if the land had a value for the 2 previous financial years— • the sum of the value of the land for each of the 2 previous years • plus the value of the land for the financial year • divided by 3; or
• • the sum of the value of the land for each of the 2 previous years
• • plus the value of the land for the financial year
• • divided by 3; or
• (b) if the land did not have a value for the 2 previous financial years— • the value of the land for the financial year • multiplied by the 3-year averaging number.
• • the value of the land for the financial year
• • multiplied by the 3-year averaging number.
• • the sum of the value of the land for each of the 2 previous years
• • plus the value of the land for the financial year
• • divided by 3; or
• • the value of the land for the financial year
• • multiplied by the 3-year averaging number.

Minimum general rates