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Differential general rating categorisation based upon the investment nature of a property

Purpose

The purpose of this bulletin is to inform local governments of amendments made to the Local Government Act 2009 and the City of Brisbane Act 2010 to permit local governments to decide differential rating categories for rateable land, according to whether or not the land is the principal place of residence of the owner.

Background

The amendments apply to all local governments throughout Queensland.

Legislative Amendment

On Wednesday 4 June 2014, Parliament approved, through the Sustainable Planning (Infrastructure Charges) and Other Legislation Amendment Bill 2014 amendments to section 96 of the City of Brisbane Act 2010 and section 94 of the Local Government Act 2009.

These amendments confirm that local governments may categorise rateable land and decide differential rates for rateable land, according to whether or not the land is the principal place of residence of the owner and that this has always been the case.

The amendments will provide flexibility to local governments and confirm that those local governments who wish to categorise land on the basis of whether the land is the principal place of residence of the owner may elect to do so. There is no obligation on local governments to do so. The amendments confirm the validity of rates levied by local governments in such a manner in previous financial years.

The amendments will provide certainty and flexibility to local governments who are currently preparing their budgets for the 2014/2015 financial year.

The amendments will commence upon assent of the Sustainable Planning (Infrastructure Charges) and Other Legislation Amendment Bill 2014 which is expected to occur during the week beginning 9 June 2014.

Further information

Any further enquiries on this matter should be addressed to:

Bronwyn Blagoev
Director, Policy, Legal and Corporate Support
Department of Local Government, Community Recovery and Resilience
P: (07) 3452 6792
E: This email address is being protected from spambots. You need JavaScript enabled to view it.

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