CITY OF BRISBANE ACT 1924 Reprinted as in force on 1 July 2009 Reprint No. 4E > TABLE OF PROVISIONS Contents Part 1--Preliminary 1. Short title 2. Definitions 2A. Persons comprising the council service 3. Meaning of words in particular applied provisions 3A. Application of the Local Government Act Part 2--The City Charter Division 1--City of Brisbane 4. City of Brisbane Division 2--Brisbane City Council 5. Composition of council 6. Council is body corporate etc. 6A. Powers of council Division 3--Elections for council 13. Election of mayor 14A. Electoral wards and election of councillors 14Q. Electoral rolls Division 5--Quadrennial elections and extraordinary vacancies 16. Quadrennial elections 16A. Returning officers for elections 17. Provisions concerning elections 17A. Conduct of elections by electoral commission Division 6--Members of council 22. Remuneration of mayor and councillors 23. Superannuation benefits for councillors 23A. Mayor 24. Deputy mayor 24A. Acting appointment during absence of mayor and deputy mayor Division 7--Town clerk and officers and employees of council 25. Town clerk 25B. Disclosure by officers of interest in contracts 25C. Appeal by officer against promotion of other officer 25D. Appeal by employee against disciplinary action 25E. Superannuation scheme for employees Division 8--Botanic gardens 32. Control of botanic gardens Division 9--Powers and jurisdiction 36A. Bridges 37. Acquisition of land Division 11--Administration 39A. Administration of council business 39B. Delegation 39BA. Recording of reasons for particular decisions 39C. Council register 39D. Documents open to inspection not to contain information about protected persons Division 12--Contracts and related activities Subdivision 1--Preliminary 39E. Principles governing the making of contracts 39F. What are procurement activities of the council 39G. What are designated disposal activities of the council 40. Formalities of making etc. of contracts 41. Limitation on entering into contracts under delegation Subdivision 2--Requirements relating to procurement activities 42. Annual procurement plans 43. Amendment of procurement plan 44. Inspection of procurement plan 45. Significant procurement activity plans 46. Procurement manual Subdivision 3--Requirements relating to designated disposal activities 46A. Annual asset disposal plan 46B. Requirements for asset disposal plan 46C. Amendment of asset disposal plan 46D. Inspection of asset disposal plan 46E. Plans for significant designated disposal activities 46F. Asset disposal manual Subdivision 4--Requirements for disposal of particular land 46G. Meaning of land for sdiv 4 46H. General requirement for auction or tenders 46I. Exemptions 46J. Changes to tenders 46K. Acceptance of tender Part 3--Rates and charges Division 1--General 47. What land is rateable? 47A. Effect of resolution under s 47(1)(d) 48. Making of rates and charges 49. How rates and charges are made 50. Differential general rate 51. Minimum general rate levy 52. Special rates and charges 53. Adjustment of special rates and charges 54. Refund of special rates and charges—special circumstances 55. Separate rates and charges 56. Utility charges 57. Utility charges for facilities under construction 58. Validity of particular utility charges Division 2--Levying of rates 60. Levying rates 61. Rate may be levied or adjusted after end of financial year 62. Person who is liable to pay rate 63. Liability to pay rate if change of ownership etc. 64. Payment of rates 65. Time within which rates must be paid 66. Payment by instalments 67. Unpaid rate may bear interest 68. Discount for prompt payment 68A. Discount if payment of rates by instalments 68B. Discount if special circumstances prevent prompt payment 68C. Discount if other rates are unpaid 69. Other benefits for prompt payment 70. Levy of rate on alteration in unimproved value etc. 71. Adjustment of differential general rate on change in category 72. Refund of excess rate and recovery of shortfall 73. Refund of rate on termination of entitlement to occupy Division 3--Concessions 74. Meaning of pensioner in division 75. Remission, composition and settlement of rates 76. Deferment of payment of liability 77. Resort to section 75 or 76 requires justification 78. Remission for occupancy by pensioners 79. Council may grant particular concessions on owner's application 79A. Council may grant concessions to classes of land owners 80. Limitation of increase in rate levied Division 4--Categorisation of land for differential rating 81. Establishing criteria and categories 82. Identification of categories for parcels of land 83. Specification of categories for parcels of land 84. Entry on land to assist differential rating 85. Notice to owner of categorisation 86. Owner's objection to categorisation 87. Determination of owner's objection 88. Effect of determinations 89. Appeal against determination 90. Constitution and procedure of Land Court 91. Determination of appeal by Land Court 92. Levy and recovery of rate unaffected by objection or appeal 93. Late categorisation 94. Time of effect of late categorisation P ART 4 F INANCE Division 1--Funds and accounting 95. Funds 96. Trust fund 97. Reserves 98. Sound accounting principles and procedures to be observed 99. Financial institution accounts 100. Basis of accounting 101. Accounting periods 102. Accounting records 103. Surpluses and deficits 104. Accounting manual 105. Losses and ex gratia payments 106. Parking receipts Division 1A--Revenue policy 106A. Preparation and adoption of revenue policy 106B. Requirements and content of revenue policy 106C. Copies of revenue policy to be available for inspection and purchase Division 2--Budget 107. Presentation of budget 108. Content of budget documents 109. Adoption of budget—the approved budget 109A. Adoption of revenue statement 109B. Requirements and content of revenue statement 110. Budget reporting and monitoring 111. Members' liability for unauthorised expenditure Division 3--Investment and borrowing 112. Council is statutory body 115. Members' liability for unauthorised borrowings Division 4--Annual statements and report 116. Preparation of annual financial statements 117. Financial statements to be submitted to auditor-general 118. Presentation, tabling etc. of annual financial statements 119. Annual report 120. Annual report to be adopted by the council 121. Copies of annual report to be given to Minister and available for inspection and purchase 121A. Chief executive may require information from council Division 5--Audit 122. Auditor-general to conduct audits 125. Auditor-general to audit accounts of superannuation schemes 126. General reporting provisions Division 6--Standards 127. Financial management standards P ART 5 M ISCELLANEOUS 132. Publication of proclamations and orders in council 133. Regulation-making power 134. Resumption of land by council 135. References to vice mayor 136. Application of certain provisions Part 6--Transitional provisions Division 1--Transitional provision for Local Government Legislation Amendment Act 2003 137. Transitional provision for Local Government Legislation Amendment Act 2003—general charges Division 2--Transitional provisions for Local Government and Other Legislation Amendment Act 2005 137A. Adoption of procurement and asset disposal plans for 137B. Transitional provisions for old contracting provisions P ART 7 V ALIDATION PROVISIONS 138. Validation provision for Local Government and Other Legislation Amendment Act 2003 SCHEDULE 1 APPEALS 1. Positions to be advertised 2. Composition of appeal board 3. Unsuccessful applicants, when to be informed of result of application for classified office 4. Form of notice of appeal 5. Where to be forwarded 6. Dealing with notice of appeal 7. Fixation of hearing 8. Notice of hearing—form of notice of hearing 9. Town clerk to notify appointment of representative 10. Union to notify appointment of representative 11. Withdrawal of appeal 12. Procedure 13. Appellants and town clerk to supply names of witnesses 14. Leave to be granted to witnesses etc. 15. Relative papers to be available for appellant 16. Evidence to be taken in presence of appellant 17. Record of proceedings 18. Public or private appeal, and representation 19. Duty of board 20. Evidence and decision on appeal to be forwarded to council or committee 21. Powers of committee in respect of appeals under section 25C of this Act, and committee's decision 22. Decision in respect of appeal to be notified to appellant 23. Decision of appeal board final in respect of appeals under section 25D of this Act 23A. Compensation in lieu of reinstatement 23B. Preservation of rights of employee 24. Travelling expenses 25. Council not responsible for expenses of appellant's witnesses 26. Claims to be submitted to chairperson 27. Expenses to appellant 28. Expenses of board, by whom paid 29. Meaning of term establishment and coordination committee 30. Reports etc. may be tabled SCHEDULE 2 DICTIONARY Endnotes - LONG TITLE An Act for the good government of the City of Brisbane 1 Short title This Act may be cited as the City of Brisbane Act 1924. 2 Definitions The dictionary in schedule 2 defines particular words used in this Act. 2A Persons comprising the council service For the purposes of this Act, the council service shall be taken to comprise all persons employed by the council for the time being but shall not include a temporary employee. 3 Meaning of words in particular applied provisions For the application of the Local Government Act, chapters 8 to 11 (the applied provisions), to the council, a word that is used in this Act and is defined in or for the applied provisions has the meaning given under the applied provisions unless a contrary intention appears or the word is defined in this Act. 3A Application of the Local Government Act (1) The Local Government Act applies to the council only so far as is expressly provided by that or another Act. (2) The provisions of the Local Government Act that apply to the council include the following-- • chapter 2, part 1, divisions 2 and 3 and parts 2 and 3 • chapter 3, parts 1 and 3 • chapter 4, part 1, part 3, division 2 and parts 3A and 4 • chapter 5, part 5 • sections 298 to 300, 302 and 314 • chapter 5, parts 8 and 9 • chapter 6, parts 4 and 5 • chapters 8 to 13 • chapter 14, part 1, division 2 and part 7 • chapter 15, other than sections 1114 and 1115 • section 1205 • chapter 19, part 1, divisions 3 and 4, part 5, part 7 and part 8, section 1271(3) and (4). (3) If the Brisbane City Council is a component local government in a joint local government, the Local Government Act applies to the council as a component local government as if it were a local government established under that Act. 4 City of Brisbane (1) The area of the City of Brisbane continues to be a city under the name City of Brisbane. (2) The boundaries of the city are the boundaries of the city immediately before the commencement of the Local Government Act, as subsequently varied under that Act. 5 Composition of council (1) The city shall be governed by a council composed of 27 councillors consisting of the mayor and 26 other councillors. (2) A reference in this or another Act to an alderman of the council is a reference to a councillor of the council. 6 Council is body corporate etc. The council-- (a) is a body corporate with perpetual succession; and (b) has a common seal; and (c) may sue and be sued, and otherwise exercise its powers, under the name 'Brisbane City Council'. 6A Powers of council (1) The council has such powers as are conferred on it under this or any other Act. (2) Without limiting subsection (1), the council has, for or in connection with the performance of its functions, all the powers of an individual, and may, for example-- (a) enter into contracts with any party; and (b) acquire, hold, dispose of and deal with property; and (c) appoint agents and attorneys; and (d) make charges, and fix terms and conditions, for services and information supplied by it to any party. (3) In this section-- party includes-- (a) the Crown; and (b) another local government; and (c) a public authority of the Crown. 13 Election of mayor The mayor shall be elected by the whole of the electors of the city and at the quadrennial elections of mayor and other councillors all electoral rolls prepared pursuant to section 17(3) for electoral wards shall together be the electoral roll for the election of mayor. 14A Electoral wards and election of councillors (1) For the purposes only of the election of councillors (other than the mayor), the city must be divided into 26 electoral wards. (2) One councillor shall be returned to the council for each such ward. 14Q Electoral rolls (1) The Electoral Commission shall compile an electoral roll of the electors in each and every electoral ward and for that purpose there shall be, for each and every such electoral ward, rolls which shall be prepared under and in accordance with the requirements of this Act and the Electoral Act which shall apply and extend accordingly. (5) The Electoral Commission is hereby empowered to issue such orders and give such directions as the commission may consider necessary or expedient for the purpose of the compilation in pursuance of this section of electoral rolls. (5A) Any such orders and directions shall have the force of law and shall be obeyed. (6) The roll prepared in pursuance of this section for any electoral ward with all corrections of and erasures therefrom made under and pursuant to this Act and the Electoral Act shall be the existing roll of electors for that ward within the meaning and for the purposes of this Act until a new roll of electors for that electoral ward has been prepared under and pursuant to this Act. (7) Section 17 applies subject to this section. 16 Quadrennial elections (1) A quadrennial election of councillors must be held in, and every fourth year after, 2000. (2) A quadrennial election must be held on the last Saturday in March. (3) However, a regulation may fix a different date for a particular year. 16A Returning officers for elections (1) This section applies to-- (a) a quadrennial election of the mayor and other councillors; or (b) a separate election to fill a vacancy in the office of mayor; or (c) a separate election by the electors of an electoral ward to fill a vacancy in the office of councillor for the ward. (2) However, this section does not apply to the conduct of an election under section 17A. (3) The town clerk is the chief returning officer for the election. (4) Also, for an election mentioned in subsection (1)(a) or (c), the town clerk must, by signed writing, appoint a returning officer for each electoral ward or the relevant electoral ward. (5) However, a person who is not a returning officer for an electoral district comprised completely or partly within the city is not eligible for appointment as returning officer without the written permission of the Minister. 17 Provisions concerning elections (1) At an election of the mayor each elector shall have 1 vote only. (1A) At an election of a councillor (other than the mayor) each elector shall have 1 vote only. (2) The election shall be held on a Saturday. (3) For the purposes of the quadrennial election of the mayor and other councillors, there shall be an electoral roll for each electoral ward. (3A) The electoral roll for an electoral ward-- (a) shall consist of the names of all electors registered under the Electoral Act as living in an electoral district or districts or parts thereof comprised within the electoral ward in question on the 31 January in the year in which the quadrennial election in question is to be held with all corrections of and erasures therefrom made under and pursuant to the Electoral Act; (b) shall be in the form prescribed therefor by the Electoral Act subject to all necessary adaptations and shall be prepared by the Electoral Commission at the cost and expense of the council but in lieu of an electoral roll in that form, wherever practicable in the opinion of the Electoral Commission, use may be made of the electoral roll or rolls (as compiled up to the 31 January in the year in which the quadrennial election in question is to be held) of the electoral district or districts wholly or partly comprised within the electoral ward in question with all corrections and erasures therefrom under and pursuant to the Electoral Act and with such eliminations from or corrections in such electoral roll or rolls as are necessary in consequence of a part or parts of any electoral district in question not being comprised within the electoral ward in question. (3B) The electoral roll prepared in pursuance of subsection (3A) for an electoral ward shall be the roll of electors entitled to vote in that electoral ward and shall be conclusive evidence of the title of every person therein named to vote. (4) The chief returning officer or, if under section 17A the electoral commission conducts the election, the commission, shall give public notice of every election by advertisement in some newspaper published in the city, and the notice shall specify a day not less than 14 nor more than 21 days after the publication of the notice of election as the day of nomination. (5) The Electoral Act applies to the conduct of elections with any necessary changes and any changes prescribed by regulation. (6) For the purpose of applying the Electoral Act to elections-- (a) the chief returning officer has the powers and functions of the Electoral Commission and returning officers under the Electoral Act; and (b) returning officers have the powers and functions of returning officers under the Electoral Act. (7) The chief returning officer may delegate the officer's powers under this Act to a returning officer. 17A Conduct of elections by electoral commission (1) The council may enter into an agreement with the electoral commission for the conduct of an election by the commission. (2) However, the council may enter into the agreement only after it passes a resolution authorising it to enter into the agreement. (3) The conduct of the election under this section is a function of the commission. 22 Remuneration of mayor and councillors (1) Subject to this section the mayor and other councillors shall respectively be entitled to be paid from the city fund salaries at such rates per annum as the council shall from time to time determine. (1A) Salaries as aforesaid may be determined by the council differentially according to the following classes of offices-- (a) the mayor; (b) the deputy mayor; (c) the leader of the opposition; (d) the chairperson of the council; (e) the respective chairpersons of standing committees of the council; (f) other councillors; but the council shall not have power to differentiate between the respective salaries of the councillors holding the offices specified in paragraph (e), or between the respective salaries of councillors specified in paragraph (f). (1AA) Despite subsection (1A), councillors who are directors of a significant business entity-- (a) may receive salaries in addition to the salaries under subsection (1A); but (b) must receive the same additional salary. (1AB) Despite subsection (1A), councillors who are shareholder's delegates for the council's LGOC-- (a) may receive salaries in addition to the salaries under subsection (1A); but (b) must receive the same additional salary. (1B) However-- (a) the mayor shall be entitled to receive in addition to salary such allowance for expenses as the council may from time to time determine; (b) if the deputy mayor is also the chairperson of a standing committee of the council--the deputy mayor shall, while the deputy mayor continues to hold both of those offices, be entitled to be paid the salary of whichever of them is the higher, but the deputy mayor shall not be entitled to be paid, and shall not be paid, both of those salaries; (c) during any time during which the mayor is prevented by absence, illness, or otherwise howsoever from performing the duties of that office, the deputy mayor may be paid from the city fund such additional salary as the council may in the circumstances determine, but so that such additional salary shall not together with the salary payable to the deputy mayor as such (or, if the deputy mayor is paid salary as the chairperson of a standing committee of the council, together with the salary payable to the deputy mayor as such chairperson) exceed the rate of salary payable for the time being to the mayor; (d) unless otherwise determined by the council, any additional salary determined by the council to be payable to the deputy mayor under the provisions of paragraph (c) shall be deducted from the salary payable for the time being to the mayor; (e) unless otherwise determined by the council, councillors who are directors of significant business entities under the Local Government Act, chapter 8, part 7 may also receive remuneration and allowances payable to directors of the entity. (2) Every councillor, including the mayor, shall be entitled to be paid monthly the salary lawfully payable under this section in respect of the office for the time being held by the councillor until he or she vacates that office. 23 Superannuation benefits for councillors (1) In this section-- scheme means a superannuation scheme for councillors. (2) The council may-- (a) establish and amend a scheme; or (b) join in establishing and amending a scheme; or (c) take part in a scheme. (3) However, the council may not establish or take part in a scheme-- (a) under which the council is required to contribute to the scheme for a person who has ceased to be a councillor; or (b) that does not meet the requirements of the Superannuation Industry (Supervision) Act 1993 (Cwlth). (4) If the council acts under subsection (2), it may pay an amount from the city fund by way of a subsidy or contribution to the scheme. 23A Mayor The mayor shall-- (a) be a member ex officio of each committee appointed from among the councillors of the council; and (b) have power to formulate general policies concerning the government of the city and shall be responsible to the council for the control of the working and business of that government and for implementing policies adopted by the council; and (c) exercise such other powers, discharge such other functions and perform such other duties as are assigned or delegated to the mayor under this Act. 24 Deputy mayor The council, at its first meeting after the date of the constitution of the council and thereafter at its first meeting after each quadrennial election, shall appoint from amongst the councillors (other than the mayor) a person to be deputy mayor, who, subject to this Act, shall hold that office until the conclusion of the next quadrennial election. 24A Acting appointment during absence of mayor and deputy mayor If the mayor and deputy mayor are at any time prevented by absence, illness, or otherwise from performing the duties of the office of mayor, the council shall have power to appoint another councillor to act as mayor during such time as the mayor and deputy mayor are prevented by absence, illness, or otherwise from performing the duties of the office of mayor, and such councillor while so acting may do all acts that the mayor as such may do. 25 Town clerk There shall be a town clerk, to be appointed by the council. 25B Disclosure by officers of interest in contracts (1) If it comes to the knowledge of an officer employed by the council that a contract in which the officer has any pecuniary interest, whether direct or indirect (not being a contract to which the officer is personally a party) has been, or is proposed to be, entered into by the council, the officer shall as soon as practicable give notice in writing to the council of the fact that he or she is interested therein. (1A) For the purposes of subsection (1) an officer shall be treated as having indirectly a pecuniary interest in a contract or proposed contract if the officer would have been so treated by virtue of section 24B(2) or (3) had the officer been a councillor. (2) An officer of the council shall not, under cover or by virtue of office or employment, exact or accept any fee or reward whatsoever other than the officer's proper remuneration. (3) If any officer fails to comply with the provisions of subsection (1) or contravenes any of the provisions of subsection (2), the officer shall for each offence be liable on summary conviction to a fine not exceeding $200. (4) Every officer employed by the council who exacts or accepts on account of anything done by virtue of office or in relation to any matters to be done under this Act or any other Act whereby powers or duties are conferred or imposed upon the council any fee or reward, other than the salary or allowance allowed by the council, or who is in any wise concerned or interested in any bargain or contract made by the council shall, in addition to any other penalty incurred by the officer under this Act or any other Act, be incapable of being afterwards employed by the council or any local government for a period of 5 years. 25C Appeal by officer against promotion of other officer (1) If a vacancy in, or a new office created in, a unit of administration of the council is filled by the promotion (whether with or without transfer) of an officer of that or another unit of administration, any officer employed by the council who considers himself or herself more entitled to the promotion than the officer who has been promoted may appeal against such promotion of such other officer to an appeal board which shall be constituted in the manner set forth in schedule 1 for the purpose of such appeal. (1A) However, an appeal shall not lie-- (a) in respect of a promotion made to an office in the administrative division; or (b) by an officer who, having attained the age of 65 years, has been continued in the service of the council. (1B) Also, that the administrative division shall include permanent heads of the units of administration of the council and all other officers whose offices the council from time to time directs to be included in that division. (2) Such appeal may be made on the ground of superior efficiency or equal efficiency and seniority to the officer promoted. (3) The provisions of schedule 1 shall apply and extend to appeals under this section. 25D Appeal by employee against disciplinary action (1) In this section and in schedule 1 in its application and extension to appeals under this section-- employee includes the town clerk, the permanent head of the units of administration of the council and every other officer or employee of the council. otherwise discipline means disrated or fined or dealt with in any other manner other than being dismissed. (2) Any employee of the council who has been dismissed from the employment of the council or who has been otherwise disciplined by or on behalf of the council on the ground of misconduct or unfitness, or neglect of or violation of or absence from duty, or any other offence against discipline, or on any other ground, or without any ground having been given or reason having been assigned may appeal to the appeal board referred to in schedule 1 which shall be constituted for the purposes of such appeal. (3) Where an employee is dismissed or otherwise disciplined on any ground pursuant to subsection (2), such ground shall be furnished in writing to the employee by or on behalf of the council at the time the employee is notified he or she is dismissed or otherwise disciplined. (4) Where an employee appeals to the appeal board under this section against being dismissed or otherwise disciplined, the grounds furnished to the employee by or on behalf of the council in accordance with subsection (3) shall be the grounds on which the employee was dismissed or otherwise disciplined and no other grounds shall be advanced against the employee. (5) An appeal under this section may be made on the ground of innocence of the charge or of any act, omission, matter or conduct meriting being dismissed or otherwise disciplined, as the case may be, or excessive severity of the punishment. (6) Where an employee appeals to the appeal board under this section against being dismissed or otherwise disciplined and no grounds for being dismissed or otherwise disciplined have been furnished in writing to the employee by or on behalf of the council at the time the employee is notified he or she is dismissed or otherwise disciplined, the appeal board, on being satisfied that no grounds have been furnished as aforesaid, shall determine that the appeal is allowed and-- (a) where the appeal is against being dismissed--that the employee be reinstated; (b) where the appeal is against being otherwise disciplined--that the employee be in all respects in no less favourable a position than the employee would have been had the employee not been otherwise disciplined; and, subject to this section and to schedule 1, every such determination shall have effect according to its tenor. (7) In the hearing of an appeal on the ground of excessive severity of the punishment, the board shall take into consideration the previous record of the appellant. (8) The provisions of schedule 1 shall apply and extend to appeals under this section. 25E Superannuation scheme for employees (1) In this section-- scheme means a superannuation scheme for council employees. (2) The council may-- (a) establish and amend a scheme; or (b) join in establishing and amending a scheme; or (c) take part in a scheme. (3) However, the council may not establish or take part in a scheme that does not meet the requirements of the Superannuation Industry (Supervision) Act 1993 (Cwlth). (4) If the council acts under subsection (2), it may pay an amount from the city fund by way of a subsidy or contribution to the scheme. 32 Control of botanic gardens (1) In this section-- botanic gardens means all that parcel of land situated in the County of Stanley, Parish of North Brisbane, City of Brisbane, comprising an area of 57 ac and 3 rd or thereabouts, which was duly constituted a reserve for botanic gardens by an order in council published in the gazette on 1 July 1916, and which said order in council was amended by an order in council published in the gazette on the 12 August 1916, excluding from such parcel of land the land which is occupied by a building known as "the Botanic Museum," and also so much land as is sufficient to form a convenient curtilage for such museum, together with a reservation of a public right of way to and from the said museum, and such other reservations as may be deemed necessary, which excluded part of the said reserve shall be described, declared, and defined by an order in council published in the gazette. (2) On and after 1 October 1925, the council shall control, manage, and maintain the Botanic Gardens, and the Botanic Gardens shall be deemed for all purposes of this Act to have been established by the council as a reserve for botanic gardens and a public park under this Act. (3) On and after 1 October 1925, the Botanic Gardens shall by virtue of this Act be deemed to be permanently placed under the control of the council for the purposes declared in the aforesaid orders in council creating the said reserve and for no other purposes whatsoever, and the council shall be the trustees of the Botanic Gardens as a reserve within the meaning of the Land Act 1994. (8) Without limiting its general power to make local laws under this Act, the council is expressly empowered to make all such local laws under this Act as it deems proper relating to the control, management, improvement, maintenance, use, and good government of the Botanic Gardens. (9) However, until the council has made other provision by local law in that behalf the by-laws made by the trustees of the said reserve, a copy whereof was published in the gazette on 1 July 1916, shall remain in force with respect to the Botanic Gardens and shall be administered by the council; and for that purpose the said by-laws shall be construed as if references therein to the 'Minister' and 'gardens,' respectively, were references to the 'council' and the 'Botanic Gardens' respectively. 36A Bridges (1) This section applies to a bridge if it-- (a) crosses a tidal river, creek or stream or other tidal water; and (b) has 1 or both ends in the city. (3) The council may assume responsibility from other persons for bridges and their approaches. (4) The council may renew, modify, extend or enlarge a bridge (council bridge)- - (a) that it controlled immediately before the commencement of this section; or (b) for which it assumes responsibility under subsection (3). (5) In acting under subsections (3) and (4), the council must ensure that the requirements of the Harbours Act 1955, section 86 that apply to the bridge are complied with. (6) The council may maintain, manage, control and regulate the use of a council bridge. (7) If only 1 end of a council bridge is within the city, the council must ensure that the following restrictions, conditions and terms are complied with in relation to the bridge-- (a) restrictions, conditions and terms fixed by the Governor in Council before the commencement of this section; (b) restrictions and terms fixed by regulation after the commencement. (8) Subject to any applicable restriction, condition or term mentioned in subsection (7)-- (a) local laws apply to a council bridge as if the whole of the bridge were within the city; and (b) the whole of the bridge is taken, for the purposes of any Act, to be a road within the city. 37 Acquisition of land (1) For the purpose of taking any land granted in fee simple required for any purpose of this Act, Brisbane City Council shall be a constructing authority under the Acquisition of Land Act 1967, and, subject to this Act, that Act shall apply and extend accordingly. (2) The council may expend moneys from the city fund for the purpose of making surveys and obtaining plans, estimates, and reports as to the cost or desirability of taking any lands for any purpose of this Act. (2A) However, in the event of such lands being taken by the council such preliminary expenditure shall be charged to the special account to which the cost of such taking is charged. (3) The council may in respect of land taken by it as a constructing authority under the Acquisition of Land Act 1967 do all or any of the following things-- (a) demolish, alter, improve or retain any buildings or erections thereon; (b) construct or erect new buildings thereon; (c) dedicate any part thereof and construct the same as a road for public use; (d) generally alter, remodel and improve such land and in such manner as it may think fit; (e) with the prior approval of the Minister, lease the whole or any part of such land for such periods and on such terms and conditions as it may think fit until such time as the land may be required for the purpose for which it was taken; (f) if the land or any part thereof is found to be not required for the purpose for which it was taken, with the prior approval of the Minister sell the same. 39A Administration of council business (1) The council may, notwithstanding the provisions of any local law, whether the local law was made before or after the commencement of the City of Brisbane Act Amendment Act 1986, section 18 from time to time by resolution-- (a) establish or abolish a unit of administration or establish or alter its structure including the structure of its subunits of administration; (b) assign a name to or alter the name of a unit of administration or subunit of administration; (c) determine the matters to be administered by a unit of administration or subunit of administration; (d) create or abolish an office of permanent head of a unit of administration and assign a title to or alter the title of an office of permanent head; (e) make such other administrative arrangements in respect of the working and business of the council as it thinks fit. (2) Where there is in any Act other than this Act a reference to a unit of administration named therein, the council shall not make a resolution under subsection (1) abolishing that unit of administration or altering its name without the approval of the Governor in Council first had and obtained. (2A) Where the council makes a resolution in breach of subsection (2), the resolution shall be void and of no effect. (3) The power of the council to make a resolution for the purposes of subsection (1)(c) or (e) includes the power to make a resolution that deems one of its administrative bodies to be another such administrative body for the purpose of 1 of the following having effect-- (a) an agreement, contract, deed or other document, instrument or writing made or issued by the council or by an administrative body or to which the council or an administrative body is a party, that contains a reference to an administrative body; (b) a provision of this Act that contains a reference to an administrative body; (c) a provision of any other Act including an instrument of subordinate legislation thereunder that contains a reference to an administrative body. (3A) For the purposes of subsection (3), other than paragraph (b), the mayor shall be deemed to be an administrative body. (3B) Where the council makes a resolution under subsection (3) the document, instrument, writing or provision shall be read and construed so as to give effect to the resolution. (4) The council shall not make a resolution pursuant to subsection (3) in respect of a provision defined in subsection (3)(c) without the approval of the Governor in Council first had and obtained. (4A) Where the council makes a resolution in breach of subsection (4), the resolution shall be void and of no effect. (5) A resolution made pursuant to subsection (3) may be in respect of a specified reference or class thereof, a specified document, instrument or writing or class thereof, or a specified provision or class thereof, including a class of instrument of subordinate legislation. (6) Subject to this Act, the permanent head of a unit of administration shall be responsible for its general working and for all the business thereof and shall be responsible to the town clerk in respect thereof. 39B Delegation (1) The council may, by resolution, delegate its powers (other than a power that it is required to exercise by resolution) to-- (a) the mayor; or (b) a committee of the council; or (c) an officer or employee of the council; or (d) a board or committee consisting of officers and employees of the council. (2) This section does not apply to powers of the council as a shareholder of an LGOC, under the Local Government Act, chapter 8, part 7. 39BA Recording of reasons for particular decisions (1) This section applies if a decision made at a meeting-- (a) is inconsistent with a recommendation or advice given to the council by a person-- (i) who is an employee of the council or is otherwise engaged to provide services to the council; and (ii) whose duties include giving the recommendation or advice; and (b) either or both of the following apply to the decision-- (i) the decision is about entering into a contract the total value of which is more than the greater of the following-- (A) $150000; (B) 1% of the council's net rate and utility charges as stated in the council's audited financial statements included in the council's most recently adopted annual report; (ii) the decision is inconsistent with-- (A) the policy or approach ordinarily followed by the council for the type of decision; or (B) a policy previously adopted by the council by resolution, whether or not as required by this Act or the Local Government Act, and still in force. Examples of decisions to which subsection (1) might apply-- the grant of a licence, permit or approval, however named, under an Act or local law the grant of a concession, rebate or waiver in relation to an amount owed to the council disposing of land or a non-current asset (2) The town clerk must ensure the minutes of the meeting include a statement of the reasons for not adopting the recommendation or advice. (3) In this section-- meeting means a meeting of-- (a) the council; or (b) a committee of the council appointed from among its councillors. 39C Council register (1) The council shall maintain a register that shows in a consolidated form-- (a) committees appointed from among its councillors; (b) the administrative structure of the council service including its units and major subunits of administration, boards and members thereof, significant offices and holders thereof, including the names of the permanent heads of the units of administration; (c) the administrative bodies within the council service that are deemed to be other administrative bodies by reason of resolutions made by the council pursuant to section 39A(3) and the purposes for which they are so deemed; (d) the significant decision making processes of the council, including any delegations currently in force; (da) appointments by the council of shareholder's delegates for its LGOC under the Local Government Act, section 643; (e) such other information as the council thinks fit or the Governor in Council prescribes by regulation. (2) The council must-- (a) keep the register open to inspection; and (b) make copies of the register, or extracts from the register, available for purchase at its public office at a price not more than the cost to the council of producing the copy and, if a copy is supplied to a purchaser by post, the cost of postage. (3) The council shall maintain at its office and open to public inspection a record of all resolutions made by the council under section 39A and section 39B together with an explanation of the practical effect of those resolutions upon the matters and things referred to in subsection (1)(a) to (e). (4) A register or record required to be kept by this section may be kept in printed form or by electrical, mechanical or other device. (5) This section applies to delegations by shareholder's delegates under the Local Government Act, section 729 as if the shareholder's delegates were the council. 39D Documents open to inspection not to contain information about protected persons (1) This section applies to a document that-- (a) is, under this Act, open to inspection; and (b) is, or is based on, a document given to the council by the chief executive (valuations); and (c) would, apart from this section, include the name and postal address of a protected person. (2) If the chief executive (valuations) gives notice to the council under the Valuation of Land Act 1944, section 73A, about a protected person, the council must not include the name and postal address of the protected person in the document when the document is open to inspection. (3) In this section-- chief executive (valuations) means the chief executive of the department in which the Valuation of Land Act 1944 is administered. protected person means a person for whose benefit the chief executive (valuations) has made a direction under the Valuation of Land Act 1944, section 75B(2), that continues to have effect. 39E Principles governing the making of contracts (1) In entering into contracts for the carrying out of work, the supply of goods or services or the disposal of assets, the council must have regard to the following principles-- (a) open and effective competition; (b) value for money; (c) encouragement of the development of competitive local business and industry; (d) environmental protection; (e) ethical behaviour and fair dealing. (2) For contracts for the carrying out of work, or the supply of goods or services, the principles are the procurement principles. (3) A regulation may make a provision about the application of the procurement principles. 39F What are procurement activities of the council The procurement activities of the council are its activities that are, or relate to, the making of contracts for the carrying out of work, or the supply of goods or services. 39G What are designated disposal activities of the council (1) The designated disposal activities of the council are its activities that are, or relate to, the disposal of its relevant non-current assets, other than land. (2) For subsection (1), a relevant non-current asset of the council is a non- current asset the value of which is equal to or above the value set under subsection (3). (3) The council must act under the finance standards, as if it were a local government, to set an amount below which the value of a non-current asset must be treated as an expense. (4) In this section-- finance standards means the Local Government Finance Standards under the Local Government Act. 40 Formalities of making etc. of contracts (1) For the purposes of the formalities of making, varying or discharging contracts, a delegate or other person acting with the authority of the council may make, vary or discharge a contract in the name of, or on behalf of, the council in the same way as if the contract were made, varied or discharged by an individual. (2) The making, varying or discharging of a contract under subsection (1) is effective in law and binds the council and other parties to the contract. (3) This section does not prevent the council from making, varying or discharging a contract under its seal. (4) This section does not affect the operation of any law that requires-- (a) a consent or sanction to be obtained; or (b) a procedure to be complied with in relation to the making, varying or discharging of a contract. 41 Limitation on entering into contracts under delegation A delegate of the council may make a contract on behalf of, or in the name of the council, only if-- (a) provision has been made for meeting the cost of the contract in the council's approved budget; or (b) the entering into of the contract has been approved by the council in a case of emergency. 42 Annual procurement plans (1) The council must adopt, by resolution, a procurement plan for each of its financial years. (2) The resolution must be passed before the adoption of the council's budget for the financial year to which the procurement plan relates. (3) If the council has made a corporate plan, the procurement plan must be consistent with, and support, the achievement of the strategic directions stated in the corporate plan. (4) The procurement plan must state-- (a) the types of procurement activities proposed for the financial year; and (b) how the procurement principles are to be applied for the activities; and (c) how the application of the principles will be measured; and (d) a policy about proposed delegations for the activities; and (e) a policy about the making of the council's significant procurement activity plans; and (f) a market assessment for each of the activity types; and (g) any of the activities (a significant procurement activity) that the council considers will be significant. (5) In considering whether any of the activities are a significant procurement activity, the council must have regard to the market assessment. (6) The market assessment must consist of a profile of the relative expenditure and difficulty in securing supply of the activity type assessed. 43 Amendment of procurement plan The council may, by resolution, amend its procurement plan at any time before the end of the financial year to which it relates. 44 Inspection of procurement plan The council must-- (a) keep its procurement plan open to inspection; and (b) make copies available for purchase at its public office at a price not more than the cost to it of producing the copy and, if a copy is supplied to a purchaser by post, the cost of the postage. 45 Significant procurement activity plans (1) If the council's procurement plan states any significant procurement activities, the council must make a plan (a significant procurement activity plan) for each of the activities before it starts. (2) A significant procurement activity plan must state-- (a) its objectives, and how they will be achieved; and (b) any alternative ways of achieving the objectives, and why the alternative ways were not adopted; and (c) a risk analysis of the market from which the relevant goods or services are to be procured. (3) The objectives must be consistent with the council's procurement plan. (4) The council may amend a significant procurement activity plan at any time before the end of the financial year to which it relates. 46 Procurement manual (1) The council must prepare a manual of procedures for how it carries out its procurement activities. (2) The manual must-- (a) apply the procurement principles; and (b) be consistent with the council's procurement plan. 46A Annual asset disposal plan (1) The council must adopt, by resolution, an asset disposal plan for its designated disposal activities for each of its financial years. (2) The asset disposal plan must-- (a) comply with section 46B; and (b) if the council has made a corporate plan--be consistent with, and support, the achievement of the strategic directions stated in the corporate plan. (3) The resolution must be passed before the adoption of the council's budget for the financial year to which the asset disposal plan relates. 46B Requirements for asset disposal plan (1) An asset disposal plan must state each of the following-- (a) the types of designated disposal activities proposed for the financial year to which it relates; (b) the principles and strategies for carrying out the activities; (c) how the application of the principles will be measured; (d) the outcomes proposed to be achieved from carrying out the activities; (e) any of the activities (a significant designated disposal activity) that the council considers will be significant. (2) In considering whether any of the activities are a significant designated disposal activity, the council must have regard to the matters mentioned in subsection (1)(a) to (d). 46C Amendment of asset disposal plan The council may, by resolution, amend its asset disposal plan at any time before the end of the financial year to which it relates. 46D Inspection of asset disposal plan The council must-- (a) keep its asset disposal plan open to inspection; and (b) make copies available for purchase at its public office at a price not more than the cost to it of producing the copy and, if a copy is supplied to a purchaser by post, the cost of the postage. 46E Plans for significant designated disposal activities (1) If the council's asset disposal plan states any significant designated disposal activities, the council must make a plan (a significant disposal activity plan) for each of the activities before it starts. (2) A significant disposal activity plan must state-- (a) the objectives of the activity that the plan is for; (b) how the objectives support the asset disposal plan; (c) how the objectives are to be achieved; (d) how achievement of the objectives will be measured; (e) any alternative ways of achieving the objectives, and why the alternative ways were not adopted; (f) proposed contractual arrangements for the activity; and (g) a risk analysis of the market in which the relevant assets are to be disposed of. (3) The objectives must be consistent with the council's asset disposal plan. (4) The council may amend any of its significant disposal activity plans at any time before the end of the financial year to which it relates. 46F Asset disposal manual (1) The council must prepare a manual of procedures for how it disposes of its non-current assets. (2) The manual must-- (a) include a policy about how the council deals with its non-current assets that have a value of less than the amount set under section 39G(3); and (b) be consistent with the council's asset disposal plan. 46G Meaning of land for sdiv 4 In this subdivision, land includes an interest in land. 46H General requirement for auction or tenders (1) The council may dispose of land only by auction or after inviting tenders. (2) The tender invitation must-- (a) be by an advertisement in a newspaper circulating generally in the council's area; and (b) allow at least 7 days from the day of the advertisement for the submission of tenders. (3) This section is subject to section 46I. 46I Exemptions (1) The council may dispose of land without complying with section 46H if-- (a) the disposal is to-- (i) the State; or (ii) a government entity under the Government Owned Corporations Act 1993; or (iii) a local government owned corporation under the Local Government Act; or (iv) another local government; or (v) a community organisation; or (vi) another Australian government, an entity of another Australian government or a local government of another State or a Territory; or (b) if the land would not be rateable land after the disposal; or (c) the land was previously offered for sale under the section and was not sold; or (d) the council resolves that it is of the opinion that it is in the public interest that the land be disposed of without an auction or inviting tenders. (2) If subsection (1)(c) applies, the land must not be sold for less than the highest bid or tender received. (3) A resolution under subsection (1)(d)-- (a) must state reasons for the opinion expressed in it; and (b) may relate to a particular disposal or a type of disposal; and (c) if the resolution relates to a type of disposal--expires 1 year after it is made. (4) In this section-- community organisation means an entity that is a non-profit entity or otherwise exists for a public purpose. 46J Changes to tenders (1) This section applies if-- (a) the council invites tenders for a contract for the disposal of land; and (b) the invitation states that the council might later invite all tenderers to change their tenders. (2) Before making a decision on the tenders, the council may invite all the persons who have submitted a tender to change their tender to take account of a change in the tender specifications. 46K Acceptance of tender (1) If the council decides to accept a tender for a contract for the disposal of land, it must accept the tender most advantageous to it. (2) However, the council may decide not to accept any tender available to it. 47 What land is rateable? (1) All land is rateable land other than-- (a) vacant Crown land; or (b) land occupied by or on behalf of-- (i) the Crown; or (ii) a Crown instrumentality; or (c) land exempt from rating by regulation; or (d) land used for public, religious, charitable or educational purposes that is exempt from rating under a resolution of the council; or (e) the following land under the Transport Infrastructure Act 1994-- (i) strategic port land occupied by a port authority, the State, or a government entity (within the meaning of the Government Owned Corporations Act 1993); (ii) existing or new rail corridor land; (iii) commercial corridor land that is not subject to a lease. (2) Subject to subsection (3), land is not occupied on behalf of the Crown or a Crown instrumentality if-- (a) it is ordinarily used for residential purposes, regardless of whether it is occupied at a particular time; or (b) it is ordinarily used for a commercial enterprise, regardless of whether it is used for a commercial purpose at a particular time. (3) Land is occupied on behalf of the Crown or a Crown instrumentality if it is ordinarily used for residential purposes by a person-- (a) holding an appointment under, or in the employment of, the Crown or a Crown instrumentality; and (b) who is required by the terms of appointment or employment to live on the land. (4) Land may be exempted from rating under subsection (1)(c) despite it being land used for a purpose mentioned in subsection (1)(d) or land to which a resolution under subsection (1)(d) applies. 47A Effect of resolution under s 47(1)(d) (1) This section applies to a resolution under section 47(1)(d) made by the council for any land after the commencement of this section. (2) Also, this section applies despite the terms of the resolution. (3) The resolution exempts the land from all general rates, differential general rates, minimum general rate levies and separate rates and charges. 48 Making of rates and charges (1) The council must make a general rate or differential general rates for each financial year. (2) The council may, for a financial year, make and levy the following-- (a) minimum general rate levies; (b) separate rates and charges; (c) special rates and charges; (d) utility charges. 49 How rates and charges are made A rate or charge mentioned in section 48 may only be made for a financial year by resolution at the council's budget meeting for the year. 50 Differential general rate (1) Before a differential general rate is made and levied, rateable land must be categorised into 2 or more categories under division 4. (2) A differential general rate made and levied on rateable land in a category may be the same as or different to the differential general rate made and levied on land in another category. (3) If the council makes and levies a differential general rate for rateable land for a financial year, the council must not make and levy a general rate for the land for the year. (4) A differential general rate may be made and levied on a lot under a community titles Act as if it were a parcel of rateable land. (5) To remove any doubt, it is declared that a differential general rate may be made and levied on a lot included in a community titles scheme under the Body Corporate and Community Management Act 1997. 51 Minimum general rate levy (1) The council may identify rateable land for the purpose of making and levying a minimum general rate levy in any way it considers appropriate. (2) Subject to subsection (3), the council may, for a financial year, make and levy not more than 1 minimum general rate levy on rateable land. (3) If the council makes and levies a differential general rate for the financial year, the council-- (a) may make and levy different minimum general rate levies on rateable land in different categories; but (b) must not make and levy more than 1 minimum general rate levy for rateable land in a category. (4) The council must not make and levy a minimum general rate levy for a parcel of land if-- (a) the Valuation of Land Act 1944, section 25, applies to the parcel; and (b) under that section, the parcel's discounted valuation period has not ended. 52 Special rates and charges (1) The council may make and levy a special rate or charge on rateable land if- - (a) the rate or charge is for a service, facility or activity; and (b) in the council's opinion-- (i) the land, or the occupier of the land, has or will specially benefit from, or has or will have special access to, the service, facility or activity; or (ii) the occupier of the land, or the use made or to be made of the land, has or will specially contribute to the need for the service, facility or activity. Examples for subsection (1)(b)(i)-- a rural fire services charge to raise funds for a rural fire brigade to purchase or maintain equipment to service only part of the city a tourism promotion charge levied on land used for businesses that would benefit from tourism promotion in the city a recreational facilities charge levied over a 2 year period to contribute to the cost of building playground facilities and amenities in a nominated park in part of the city a cultural centre charge levied over an 8 year period to contribute to the cost of building a centre in part of the city, with construction to start within a certain number of years after the charge is first levied a charge, levied over a 20 year period, to repay a loan for the construction of a drainage system in part of the city, from which some land would commence receiving a benefit in a year and the remainder in a later year of the 20 year period Example for subsection (1)(b)(ii)-- an entity that relies on road transport for its business specially contributes to the wear and tear on a local road adjoining its property and is likely to need a higher standard of road than the occupiers of other properties adjoining the road (2) The special rate or charge may be made and levied on the bases the council considers appropriate. (3) The council may fix a minimum amount of a special rate. (4) Without limiting subsection (2), the amount of the special rate or charge may vary according to the extent to which the council considers-- (a) the land, or the occupier of the land, has or will specially benefit from, or has or will have special access to, the service, facility or activity; or (b) the occupier of the land, or the use made or to be made of the land, has or will specially contribute to the need for the service, facility or activity. (5) The council's resolution making the special rate or charge must identify-- (a) the rateable land to which the rate or charge applies; and (b) the overall plan for the supply of the service, facility or activity. (6) The overall plan must-- (a) be adopted by the council by resolution, either before or when it first makes the special rate or charge; and (b) identify the rateable land to which the rate or charge applies; and (c) describe the service, facility or activity; and (d) state the estimated cost of implementing the overall plan; and (e) state the estimated time for implementing the overall plan. (7) Under an overall plan, a special rate or charge may be made and levied for 1 or more years before any of the funds received by the council from the special rate or charge are expended in implementing the plan. (8) If an overall plan will not be implemented within 1 year, the council must, at or before the budget meeting for each year of the period for implementing the overall plan, by resolution, adopt an annual implementation plan for the year. (9) The council may, by resolution, at any time, amend an overall plan or an annual implementation plan. (10) The council may identify parcels of rateable land to which the rate or charge applies in any way it considers appropriate. (11) Subsection (1) is taken to have been complied with if the special rate or charge is made and levied on-- (a) all rateable land that, at the time of making and levying the rate or charge, could reasonably be identified as land on which the rate or charge may be made and levied; or (b) all rateable land on which the rate or charge may be made and levied, other than land accidentally omitted. (12) To remove any doubt, it is declared that the council may make and levy a special rate or charge under subsection (1) for a service, facility or activity not supplied by the council itself, including a service, facility or activity supplied or undertaken by another local government-- (a) in the other local government's area; and (b) under arrangements entered into, under the Local Government Act, section 59, by the council and the other local government. 53 Adjustment of special rates and charges (1) If more funds are received by the council from a special rate or charge made and levied in a financial year than are expended in carrying out the implementation plan for the year, the council may carry the unexpended funds forward for expending under an implementation plan in a future financial year. (2) A special rate or charge is not invalid merely because the council made and levied a special rate or charge on land to which section 52(1)(b) did not apply. (3) If the council makes and levies a special rate or charge on land to which section 52(1)(b) does not apply, the council must return the funds received to the person on whom the special rate or charge was levied. (4) If the council has funds received from a special rate or charge remaining after an overall plan is implemented, or after the council decides not to fully implement an overall plan, the council must, as soon as practicable after the plan is implemented or the decision is made, pay the remaining funds, in the same proportions as the special rate or charge was last levied, to the current owners of the land on which the special rate or charge was levied. (5) However, subsection (4) does not apply if section 54 applies to the remaining funds. 54 Refund of special rates and charges--special circumstances (1) This section applies if-- (a) the council decides not to fully implement an overall plan that has been partly implemented; and (b) the council has funds received from a special rate or charge remaining; and (c) the plan identifies, for different stages of its implementation, the rateable land, or occupiers of the land, that will benefit from, or have access to, the service, facility or activity. (2) As soon as practicable after making the decision, the council must pay the remaining funds, in the reasonable proportions decided by the council by resolution, to the current owners of the land on which the special rate or charge was levied. (3) The council must decide the proportions having regard to the following-- (a) the proportions in which the rate or charge has been levied on each parcel of rateable land; (b) the extent to which the land, or its occupiers, benefits from, or has access to, the service, facility or activity. 55 Separate rates and charges (1) The council may make and levy a separate rate or charge for a service, facility or activity in the way it considers appropriate. (2) The council may fix a minimum amount of a separate rate. (3) To remove any doubt, it is declared that the council may make and levy a separate rate or charge for a service, facility or activity whether or not the service, facility or activity is supplied by the council itself. 56 Utility charges (1) The council may make and levy a utility charge on-- (a) any land, whether vacant or occupied, and whether or not it is rateable land; or (b) a structure. (2) A utility charge may be for-- (a) supplying water, gas or sewerage services; or (b) supplying cleansing services for occupied land or a structure. (3) The council may, under section 57, make and levy a utility charge for supplying water or sewerage services before construction of the facilities for supplying the services is completed. (4) A utility charge may be made and levied on the bases the council considers appropriate. (5) Without limiting subsection (4), the amounts of utility charges may differ on the basis of-- (a) the use made of particular land, or a particular structure or a class of land or structure; or (b) the unimproved value of particular land; or (c) any other circumstances peculiar to the supply of the relevant service to particular land, a particular structure or a class of land or structure. (6) To remove any doubt, it is declared that the council may make and levy a utility charge for a service whether or not the service is supplied by the council itself. (7) The council may, and it is declared always could, do 1 or more of the following-- (a) make and levy a utility charge for services supplied or to be supplied during part of the financial year and part of another financial year; (b) make and levy differing charges for services supplied or to be supplied during various periods in 1 or more financial years; (c) in making and levying differing charges under paragraph (b), decide the way the charges are to be apportioned. Examples of application of subsection (7)-- 1 For water used between 30 April 1998 and 31 July 1998, the council may resolve to charge-- (a) for water used (as measured) during the period 30 April 1998 to 31 July 1998 on the basis of the charge made at the budget meeting for the 1997-1998 financial year; or (b) for water used (as measured) during the period 30 April 1998 to 31 July 1998 on the basis of the charge made at the budget meeting for the 1998-1999 financial year; or (c) for-- (i) water used (as measured) during the period 30 April 1998 to 30 June 1998 on the basis of the charge made at the budget meeting for the 1997-1998 financial year; and (ii) water used (as measured) during the period 1 July 1998 to 31 July 1998 on the basis of the charge made at the budget meeting for the 1998-1999 financial year; or (d) an apportioned charge for water used during the 2 periods (30 April 1998 to 30 June 1998 and 1 July 1998 to 31 July 1998) on the basis of-- (i) the total amount of water used (as measured) during the period 30 April 1998 to 31 July 1998--93 days--being apportioned to each period according to the respective lengths of the periods--62 days and 31 days respectively; or (ii) another basis set out in the resolution. 2 The council may resolve to charge for water supplied between 1 July 1998 and 30 June 1999-- (a) for the period 1 July 1998 to 28 February 1999--a flat charge of $300 with an excess charge of $1 per kL of water used greater than 350kL; and (b) for the period 1 March 1999 to 30 June 1999--an amount based on the actual consumption of water during the period. (8) Despite subsection (7), the council must not for a financial year make and levy a utility charge for services supplied or to be supplied other than in that, the previous or the next financial year. (9) Charges made and levied under a decision under subsection (7) are lawfully made and levied under this Act. (10) Subsections (7) to (9) apply despite the reference in sections 48 and 49 to the making and levying of rates and charges for a financial year. (11) If-- (a) a meter or other measuring device is to be read on a particular day for working out the amount of a charge to be levied by the council for a service; and (b) the council resolves to apply this subsection to the reading of meters or other measuring devices; it is taken to have been read on that day if it is read within a period of 2 weeks before or after that day. Example for subsection (11)-- If the council resolves to apply this subsection to the supply of water that is to be charged on the basis of usage for a period ended 30 April and a meter is read on 10 May, that reading is taken to be the reading at 30 April for the purposes of working out the water usage during the period. (12) Subsection (11) does not restrict the council's power to make local laws relating to other aspects of the administration of metered consumption for a utility service. Example for subsection (12)-- A local law may be made to provide for water consumption to be estimated on the basis of the best information reasonably available if a water meter is found to be malfunctioning or inoperative during any period of consumption. 57 Utility charges for facilities under construction (1) The council may, for a financial year, make and levy a utility charge for supplying water or sewerage services before construction of the facilities for supplying the services is completed if, when the charge is made and levied-- (a) either-- (i) construction of the facilities has started; or (ii) the council intends that construction of the facilities will start during the financial year and has included, in its budget for the year, the funds necessary for construction to start; and (b) the council reasonably believes the services will be supplied within the next financial year. (2) The utility charge is not invalid merely because the services are not supplied within the next financial year because of circumstances beyond the council's control. 58 Validity of particular utility charges A utility charge made and levied by the council for supplying water or sewerage services is not invalid merely because the council did not comply with the Local Government Act, chapter 10. 60 Levying rates (1) The council may levy a rate only by a rate notice given to-- (a) in the case of a utility charge in relation to a structure or land that is not rateable land--the person at whose request the service is supplied; and (b) in any other case--the person recorded in the council's records as the owner of the land in relation to which the rate is levied. (2) The council must state on the rate notice-- (a) the date the rate notice was issued; and (b) the date by which or the time within which the rate must be paid. (2A) The council must also state on, or include with, the rate notice-- (a) if the council has decided 1 or more discount dates or 1 or more discount periods for payment of the rate-- (i) the discount or information about how the discount is calculated; and (ii) whether the discount is to be allowed only if either or both of the following amounts are paid before any of the discount dates, or within any of the discount periods, for the rates-- (A) another stated rate; or (B) an amount, including any interest on the amount, payable for work performed by the council under the Local Government Act, section 1066; and (b) if the council has resolved that a rate may be paid by instalments--requirements for payment by instalment (2B) The council may also state on a rate notice amounts, other than rates, that are payable to the council. Example for subsection (2B)-- licence fees (2C) If the council includes an amount mentioned in subsection (2B) on a rate notice, it must be clear on the face of the rate notice that-- (a) the amount is not a rate; and (b) payment of the amount, whether before or after any discount date or discount period for a rate mentioned in the notice, does not affect any discount relating to the rate. (2D) Subsection (2E) applies if-- (a) the council receives payment of an amount (the amount received) that is less than the total of all amounts, mentioned on a rate notice (the rate notice amounts), that are payable to the council; and (b) the person who pays the amount received does not specify which of the rate notice amounts the person is intending to pay. (2E) The council must use the amount received in payment of the rate notice amounts in the following order-- • unpaid rates • a rate or rates levied by the rate notice • amounts, other than rates, that are payable to the council. (3) A rate must be levied-- (a) in the case of a utility charge for supply of a water service based on the quantity of water supplied during a period as ascertained by measurement at intervals--in relation to any intervals the council considers appropriate; and (b) in any other case--in relation to the whole, a half or a quarter of the financial year for which the rate is levied, as the council considers appropriate. (3A) If a person liable to pay a rate has paid the rate before the council has given the person a rate notice for the period for which the rate is levied, the council is not required to give the person a rate notice for the period. (4) In this section-- person includes the Crown. 61 Rate may be levied or adjusted after end of financial year The council may, in a financial year, levy a rate, or adjust a rate levy, even though its resolution for making the rate was made in relation to an earlier financial year. 62 Person who is liable to pay rate (1) Subject to subsection (2), the owner for the time being of land is liable to pay any rate levied by the council that is applicable to the land. (2) The person at whose request a utility service is supplied to land that is not rateable land, or to a structure, is liable to pay any rate levied by the council for supplying the service. (3) If there is more than 1 owner or other person liable to pay a rate, all the owners or other persons are jointly and severally liable. (4) In this section-- person includes the Crown. 63 Liability to pay rate if change of ownership etc. (1) The council may recover the whole amount of a rate for which an owner of rateable land is liable from the owner for the time being of the land despite a change in ownership of the land during the period for which the rate is levied. (2) If land ceases to be rateable land because of-- (a) termination of the tenure of a holding; or (b) surrender or forfeiture of the land to the Crown; or (c) acquisition of the land by the Crown; or (d) exemption of the land from rating; or (e) the property description of the land ceasing to exist; the owner of the land immediately before it ceased to be rateable land is taken to continue as the owner of the land, and the land is taken to continue to be rateable land, for the purpose of the levy and collection of a rate payable in relation to the land before it ceased to be rateable land. 64 Payment of rates (1) A rate is payable at the council's office. (2) Payment of a rate may be accepted at-- (a) another place maintained by the council for the purpose; or (b) a place of business of a person appointed by the council for the purpose. 65 Time within which rates must be paid (1) At its budget meeting, the council must, by resolution, decide the date by which, or the time within which, each rate must be paid. (2) The date by which, or the time within which, the rate must be paid must be- - (a) at least 30 days after the rate notice is issued; and (b) the same date or time for each person liable to pay the rate. (3) If, under section 68(4), the council alters the discount date or discount period for the rate to a date that is after the date by which, or the time within which, the rate must be paid, the council must, by resolution, alter the date by which, or the time within which, the rate must be paid. (4) The altered date or time must not be before the discount date, or the last day of the discount period, for the rate. 66 Payment by instalments (1) At its budget meeting, the council may resolve that a rate may be paid by instalments on the terms specified in the resolution. (2) The terms may provide for payment of a premium. (3) Section 67 does not apply to payment of the rate if the terms applicable to the payment of the rate are met. (4) The terms may make provision in relation to-- (a) the application of section 67 to the payment of the rate; and (b) the immediate payment of future instalments; if the terms applicable to the payment of the rate are not met. (5) An instalment identified in the resolution is taken to have been an overdue rate for the Local Government Act, chapter 14, part 7, division 3, from the day it first became an overdue rate if-- (a) the instalment is not paid as required under the resolution; and (b) the instalment was, before the resolution was made, an overdue rate. 67 Unpaid rate may bear interest (1) If the full amount of a rate is not paid to the council by the date, or within the time, stated on the rate notice, by which the rate is levied, as the date by which or the time within which the rate must be paid, the unpaid amount bears interest at a rate determined by the council. (2) A rate of interest determined under subsection (1) must not exceed-- (a) the prescribed rate; or (b) if there is no prescribed rate--15% per annum; compounded and calculated on daily rests. 68 Discount for prompt payment (1) At its budget meeting, the council may, by resolution, decide to allow a discount for prompt payment of a rate. (2) If the council decides to allow a discount, the council must decide-- (a) whether the discount is to be a fixed amount or a percentage of the rate; and (b) if the discount is to be a fixed amount--the amount; and (c) if the discount is to be a percentage of the rate--the percentage; and (d) whether the discount is to be allowed only if-- (i) another rate is paid before the discount date, or within the discount period, for the rate or other rate; or (ii) an amount, including any interest on the amount, is not payable for work performed by the council under the Local Government Act, section 1066; and (e) the discount date or discount period for the rate. (3) The discount date or discount period for the rate must not be-- (a) for the discount date--after the date decided by the council under section 65 as the date by which the rate must be paid; and (b) for the discount period--longer than the time decided by the council under section 65 as the time within which the rate must be paid. (4) The discount date or discount period may be altered by the council, by resolution, to allow each person liable to pay the rate a greater period of time to pay the rate and be allowed the discount. (5) If the council allows a discount for payment of a rate, it must allow the discount to each person who is liable to pay the rate and who pays the rate by the discount date or within the discount period for the rate. (6) The council may allow more than 1 amount of discount or percentage discount for a rate only if the council-- (a) decides more than 1 discount date or discount period for the rate; and (b) allows a different amount of discount or percentage discount for each discount date or discount period decided. 68A Discount if payment of rates by instalments (1) This section applies to a rate being paid to the council by instalments. (2) At its budget meeting, the council may decide, by resolution, to allow a discount for payment of an instalment of the rate by the last day of the period for paying the instalment. (3) If the council allows a discount for payment of the instalment, it must allow the discount to each person paying the rate by instalments and who pays an instalment by the day mentioned in subsection (2). 68B Discount if special circumstances prevent prompt payment If the council is satisfied that a person liable to pay a rate has been prevented, by circumstances beyond the person's control, from paying the rate in time to benefit from a discount under section 68 or 68A, the council may still allow the discount. 68C Discount if other rates are unpaid Sections 68 to 68B do not apply to a rate paid in full by the discount date or by the end of the discount period if other rates are unpaid for the land. 69 Other benefits for prompt payment The council may give, or join in provision of, benefits (other than discounts) as inducements for the prompt payment of rates. 70 Levy of rate on alteration in unimproved value etc. (1) If the unimproved value of rateable land alters, the council must adjust the amount of a rate levied by it by reference to the unimproved value so that the amount levied conforms to the altered unimproved value. (2) If-- (a) land becomes rateable land; or (b) land is included in a category of land because of section 93(b); the council must levy any rate applicable to the land. (3) An adjustment under subsection (1) or a levy under subsection (2) has effect on the day on which the altered valuation or valuation of the relevant land is effective. (4) If the description of rateable land ceases, the council must refund to the owner for the time being of the relevant land the amount of any rate paid in relation to the land for the period after the description ceases. (5) For the purposes of subsection (4), the owner of land immediately before it ceases to be rateable land is taken to continue as the owner of the land. 71 Adjustment of differential general rate on change in category If, because of the determination of an objection or appeal under division 4, rateable land that was included in a category for the purpose of levying a differential general rate is taken to be included in another category as at the date of issue of the rate notice by which the rate is levied, the rate must be adjusted having regard to the category in which the land is taken to be included. 72 Refund of excess rate and recovery of shortfall If an amount of a rate levied or adjusted under section 70(1) or (2) or 71 has been paid, the council-- (a) must refund to the owner for the time being of the relevant land any amount paid in excess of the rate as adjusted; or (b) may recover from the owner for the time being of the relevant land any amount by which the amount paid falls short of the rate as adjusted. 73 Refund of rate on termination of entitlement to occupy If-- (a) a rate levied in relation to land that is-- (i) a holding; or (ii) occupied under a licence or permission to occupy granted by the Crown; and (b) the person who was owner of the land-- (i) ceases to occupy the land because of expiry, surrender or forfeiture of the relevant lease, licence or permission; and (ii) has no other entitlement to occupy the land; the council must refund to the person the amount of any rate paid in relation to the land for the period after the person ceases to be the owner. 74 Meaning of pensioner in division In this division-- pensioner means a person in receipt of a pension under a law of the Commonwealth or the State. 75 Remission, composition and settlement of rates (1) The council may-- (a) remit a rate in whole or part; or (b) accept a composition or another arrangement relating to an unpaid rate. (2) If land in relation to which a rate is levied is free of encumbrance, the council may accept a transfer to it of the land in full or part settlement of an owner's liability for rates. (3) Section 67 does not apply to payment of a rate if the terms of any agreement made under this section in relation to the rate are met. (4) The terms of any agreement made under this section may make provision in relation to-- (a) the application of section 67 to the payment of a rate; and (b) the immediate payment of future instalments; if the terms applicable to the payment of the rate are not met. (5) A rate identified in the agreement is taken to have been an overdue rate for the Local Government Act, chapter 14, part 7, division 3, from the day it first became an overdue rate if-- (a) the rate is not paid as required under the agreement; and (b) the rate was an overdue rate before the agreement was entered into. 76 Deferment of payment of liability (1) The council may enter into an arrangement to defer payment of a rate until a specified time. (2) Deferment of liability may be for the lifetime of an owner of the relevant land if the owner is a pensioner. (3) The arrangement may provide for payment of a premium because of deferment of payment of the rate. (4) Section 67 does not apply to payment under the arrangement if the terms of the arrangement applicable to the payment of the rate are met. (5) The terms of the arrangement may make provision in relation to-- (a) the application of section 67 to the payment of the rate; and (b) the immediate payment of the rate; if the terms of the arrangement applicable to the payment of the rate are not met. (6) A rate identified in the arrangement is taken to have been an overdue rate for the Local Government Act, chapter 14, part 7, division 3, from the day it first became an overdue rate if-- (a) the rate is not paid as required under the arrangement; and (b) the rate was, before the arrangement was entered into, an overdue rate. 77 Resort to section 75 or 76 requires justification (1) The council may exercise a power under section 75 or 76 only if-- (a) it resolves that the case justifies the exercise of the power; or (b) the case is of a kind that has been accepted, by resolution of the council, as justifying the exercise of the power. (2) Factors that may be accepted as justifying an exercise of power under section 75 or 76 include-- (a) that the owner of the relevant land is-- (i) a pensioner; or (ii) a body whose objects do not include the making of profit; or (b) that it appears to the council that the financial circumstances of the owner of the relevant land are such that the owner would suffer hardship by payment of the rates; or (c) the assistance or encouragement of economic development of the whole or part of the city; or (d) the preservation, restoration or maintenance of buildings or places of cultural, environmental, historic, heritage or scientific significance to the city; or (e) another factor prescribed for the purposes of this section. 78 Remission for occupancy by pensioners (1) The council may remit, in whole or part, the payment of a rate if the land is occupied, but not owned, only by pensioners or by pensioners and other persons. (2) If the land is occupied only by pensioners, the council may exercise the power under subsection (1) only if the owner of the land has given a binding undertaking to the council that the benefit of the remission will be extended to each pensioner. (3) If land is occupied by pensioners and other persons, the council may exercise the power under subsection (1) only-- (a) in relation to the portion of the rate accepted by it to be fairly apportionable to the parts of the land in which a pensioner has rights to exclusive occupancy; and (b) if the owner of the land has given a binding undertaking to the council that the benefit of the remission will be extended to each pensioner. 79 Council may grant particular concessions on owner's application (1) The council may exercise a power under section 75, 76 or 78 only on the application of the owner of the relevant land made in the form and way approved by the council. (2) To remove any doubt it is declared that the council may exercise a power whether or not the rate has been levied. 79A Council may grant concessions to classes of land owners (1) The council may, by resolution, do any of the following for land owners of a class identified in the resolution-- (a) remit, wholly or partly, a rate; (b) defer payment of a rate until a stated time. (2) The council may exercise a power under subsection (1) only if it is satisfied the exercise is justified by any of the following factors-- (a) the land owners are-- (i) pensioners; or (ii) bodies whose objects do not include the making of profit; (b) payment of the rate would cause the land owners hardship; (c) the assistance or encouragement of economic development of the whole or part of the city; (d) the preservation, restoration or maintenance of buildings or places of cultural, environmental, historic, heritage or scientific significance to the city; (e) a factor prescribed under a regulation. (3) If the council remits a rate under subsection (1)(a) and a landowner of the class identified in the resolution has already paid the rate, the council must refund the overpaid amount. (4) A resolution for subsection (1)(b) may provide for any of the following, if the terms applicable to the payment of the rate stated in the resolution are not met-- (a) the application of section 67 to the payment of the rate; (b) the immediate payment of the rate. (5) A rate identified in the resolution is taken to have been an overdue rate for the Local Government Act, chapter 14, part 7, division 3, from the day it first became an overdue rate if-- (a) the rate is not paid as required under the resolution; and (b) the rate was an overdue rate before the resolution was made. (6) The council may exercise a power under subsection (1) for the period-- (a) stated in the resolution; or (b) without limit of time while the owners of the land continue to be eligible for the benefit conferred by the exercise of the power. (7) To remove any doubt, it is declared that the council may exercise the power whether or not the rate has been levied. 80 Limitation of increase in rate levied (1) When the council resolves to make and levy a rate, it may also resolve that the amount levied will not be more than-- (a) for all or stated classes of land on which the rate levied for the previous financial year was for the full year-- (i) the amount of the rate levied for the previous financial year; or (ii) the amount of the rate levied for the previous financial year increased by a stated percentage; or (b) for land on which the rate levied for the previous financial year was for a period less than the full year-- (i) the corresponding annual amount for the rate levied for the previous financial year; or (ii) the corresponding annual amount for the rate levied for the previous financial year increased by a stated percentage. (2) The resolution may specify different percentages in relation to-- (a) different land or classes of land; or (b) different rates. (3) In this section-- corresponding annual amount, for a rate levied for a previous financial year for a period less than the full year, means the amount worked out by-- (a) reducing the amount of the rate levied for the previous financial year to a daily amount; and (b) multiplying the daily amount by 365. 81 Establishing criteria and categories Before the council makes and levies a differential general rate for a financial year, it must, by resolution, determine-- (a) the categories into which rateable land in the city is to be categorised; and (b) the criteria by which land is to be categorised. Example-- If the categories decided by the council for rateable land are residential land, commercial and industrial land, grazing and livestock land, rural (sugar cane) land, rural (other) land, sugar milling land and other land, the criteria for the categories might be as follows-- (a) for residential land--land used for residential purposes in particular urban centres, rural localities, park residential estates and coastal villages; (b) for commercial and industrial land--land used solely for commerce and industry in particular urban centres and rural localities, other than land used for manufacturing sugar or another rural production industry; (c) for grazing and livestock land--land-- (i) used, for commercial purposes, for grazing and livestock; and (ii) to which a concession under the Valuation of Land Act 1944, section 17(1) applies; (d) for rural (sugar cane) land--land used for producing sugar cane; (e) for rural (other) land--land that is not-- (i) in an urban centre or locality; or (ii) used for grazing and livestock; or (iii) rural (sugar cane) land or sugar milling land; (f) for sugar milling land--land used for manufacturing sugar; (g) for other land--land not mentioned in paragraphs (a) to (f). 82 Identification of categories for parcels of land (1) After the categories and criteria have been determined under section 81, all rateable land in the city must be categorised by the council identifying the category in which each parcel of rateable land is included. (2) The category in which a parcel of rateable land is included may be identified in any way the council considers appropriate. 83 Specification of categories for parcels of land (1) If the council resolves to make and levy a differential general rate, the resolution must specify the categories in which rateable land is to be included. (2) Parcels of rateable land may be identified in whatever way the council considers appropriate. (3) The accidental omission from categorisation of parcels of rateable land does not prevent the making and levying of the differential general rate. 84 Entry on land to assist differential rating (1) This section applies to-- (a) a person authorised by the council for the purposes of this section; and (b) a member of the Land Court; and (c) a person authorised by a member of the Land Court for the purposes of this section. (2) For the purpose of-- (a) determining the categories into which rateable land in the city is to be categorised or the criteria by which it is to be categorised; or (b) identifying the category in which a parcel of rateable land should be included; or (c) deciding an objection or appeal relating to the categorisation of land; a person to whom this section applies may-- (d) enter on land at any reasonable time; and (e) inspect the land and the uses made of the land; and (f) do anything reasonably necessary to exercise the powers under paragraphs (d) and (e). (3) Before entering on the land, the person must-- (a) obtain the consent of an owner of the land; or (b) give at least 14 days notice to the owner of the land of-- (i) the person's intention to enter on the land; and (ii) the proposed purpose in entering on the land; and (iii) the day and time when the person proposes to enter the land. (4) In exercising a power under this section, a person must take all reasonable steps to ensure that the person causes as little inconvenience, and does as little damage, as is practicable. 85 Notice to owner of categorisation (1) If the council resolves to make and levy a differential general rate, a rate notice mentioned in subsection (2) must contain, or be accompanied by, a statement that-- (a) specifies the categories of rateable land in the city and the criteria by which land is categorised; and (b) specifies the category in which the rateable land is included; and (c) informs the owner-- (i) that the owner may object to the categorisation of the land by giving to the council notice of objection, in the form approved by the council, within 30 days after the date of issue of the rate notice or such further period as the council allows; and (ii) that the sole ground on which the owner may object is that, having regard to the criteria determined by the council for categorising rateable land, the land should have been included, as at the date of issue of the rate notice, in another of the categories specified in the statement; and (iii) that giving a notice of objection will not, in the meantime, affect the levy and recovery of the rates specified in the rate notice; and (iv) that if, because of objection made, the owner's land is included, as at the date of issue of the rate notice, in another category an adjustment of rates will be made. (2) Subsection (1) applies to-- (a) the first rate notice given to the owner of the land during a financial year; and (b) a later rate notice given to the owner of the land during the financial year only if either of the following has changed since the previous rate notice was given to the owner-- (i) the rating category in which the land is included; (ii) the owner of the land. (3) A statement including the information mentioned in subsection (1)(a) to (c) may be contained in or accompany any other rate notice. 86 Owner's objection to categorisation (1) An owner of rateable land in relation to which a differential general rate is levied may object to the categorisation of the land on the sole ground that, having regard to the criteria determined by the council for categorising rateable land, the land should have been included, as at the date of issue of the relevant rate notice, in another of the categories determined by the council. (2) The objection must be made by giving notice of the objection to the council. (3) The notice of the objection must-- (a) be given within 30 days after the date of issue of the rate notice or such further period as the council allows; and (b) be in a form approved by the council; and (c) nominate the category determined by the council for the differential general rate in which the owner claims the land should have been included; and (d) specify the facts and circumstances on which the claim is based. 87 Determination of owner's objection (1) If the owner of rateable land objects to the categorisation of the land, a person authorised by the council for the purpose must-- (a) consider the categorisation of land to which objection is made; and (b) consider the matters claimed by the objector. (2) The person may-- (a) allow the objection; or (b) disallow the objection; or (c) determine that the land should be included in another category determined by the council for the differential general rate. (3) The person must determine the objection, and give written notice to the owner of the determination, within 60 days after the end of the period within which the objection had to be made. (4) The notice of determination of the objection must include the reasons for the determination. 88 Effect of determinations (1) Unless it is set aside on appeal, the determination of an objection to the categorisation of land has effect as provided by this section. (2) If the determination allows the objection, the land is taken to be included, for the period for which the relevant rate notice is issued, in the category nominated by the objector in the notice of objection. (3) If the determination disallows the objection, the land continues to be included in the category specified in the relevant rate notice. (4) If the determination is that the land should be in another category, the land is to be included in the category for the period for which the relevant rate notice is issued. 89 Appeal against determination (1) If the owner of rateable land is aggrieved by-- (a) the determination of an objection to the categorisation of the land; or (b) the refusal by the council to allow a further period to give a notice of objection; the owner may appeal to the Land Court against the determination or refusal. (2) The appeal must be instituted by filing a notice of appeal in the Land Court registry. (3) The notice of appeal must-- (a) be filed within 42 days after the owner received notice of the determination of the objection or the refusal; and (b) be in a form approved by the Land Court. (4) A copy of the notice of appeal must be given to the council within 7 days after the notice of appeal is filed in the Land Court registry. (5) Failure to comply with subsection (4) does not affect the making of the appeal or the jurisdiction of the Land Court to determine the appeal, but costs of any adjournment caused by the failure may be awarded against the owner of the land. 90 Constitution and procedure of Land Court (1) When exercising jurisdiction in an appeal under this division, the Land Court-- (a) is constituted by 1 member; and (b) is not bound by rules of evidence. (2) The appeal is to be conducted as directed by the Land Court with a view to its prompt disposal. 91 Determination of appeal by Land Court (1) On the hearing of an appeal against the determination of an objection to the categorisation of land, the Land Court may-- (a) set aside the determination and determine that the land should be included in a different category determined by the council for the differential general rate; or (b) disallow the appeal. (2) On the hearing of an appeal against a refusal to allow a further period to give a notice of objection, the Land Court may-- (a) allow a further period to give the notice; or (b) disallow the appeal. (3) If the Land Court sets aside the determination of the objection, the land is taken to be included in the category determined by the Land Court for the period for which the relevant rate notice is issued. 92 Levy and recovery of rate unaffected by objection or appeal The making of an objection, or the instituting of an appeal, in relation to the categorisation of land does not affect the levy and recovery of rates in relation to the land. 93 Late categorisation If rateable land in the city has been categorised and-- (a) the council is subsequently satisfied, having regard to the criteria determined by the council for the categorisation of land, that land should be included in a different category to the category in which it is included; or (b) rateable land is not categorised by the council because of accidental omission; or (c) land subsequently becomes rateable land; or (d) land that was included in 2 or more parcels of rateable land, either in the same category or different categories, is subsequently amalgamated into a single parcel; the council must determine that the land should be included in a specified category. 94 Time of effect of late categorisation A determination under section 93 has effect-- (a) if the determination is made because of section 93(a)--in relation to rates levied after the making of the determination; or (b) if the determination is made because of section 93(b)--from the start of the relevant financial year; or (c) if the determination is made because of section 93(c)--from when the land became rateable land; or (d) if the determination is made because of section 93(d)--in relation to rates levied after the amalgamation of the land. 95 Funds (1) The council must maintain-- (a) an operating fund to be called the city fund; and (b) a trust fund. (2) The council must keep an account at a financial institution and separate accounting records for each fund. 96 Trust fund (1) The following amounts must be credited to the trust fund-- (a) amounts paid to the council-- (i) by way of deposit; or (ii) in trust for any person; (b) amounts required by an Act to be paid to the council's trust fund. (2) An amount credited to the trust fund is to be applied-- (a) in payment to or on behalf of the person entitled to the amount according to law; or (b) as prescribed by the Act under which the amount was paid to the trust fund. (3) An amount credited to the trust fund may, with the Minister's prior consent, be transferred to the city fund if the purpose for which the amount was credited has ceased to exist. 97 Reserves (1) The council may establish specific reserves within the city fund. (2) The council must keep separate accounting records for each reserve. (3) Amounts held in a reserve that are no longer required may be applied for any purpose. 98 Sound accounting principles and procedures to be observed (1) Fund transactions must be consistent with sound accounting principles and procedures. (2) The council must establish and observe-- (a) systems for managing its finances; and (b) procedures for recording, and reporting on, its financial operations and position. (3) The systems and procedures must be consistent with sound accounting principles and procedures. (4) Nothing in this section prevents the council from continuing to apply until 30 June 1996 systems and procedures that were being applied by the council immediately before the commencement of this section. 99 Financial institution accounts (1) The council must appoint at least 1 financial institution for the purposes of this division. (2) All amounts received by the council must be deposited to an account in the name of the council kept with a financial institution appointed under subsection (1). 100 Basis of accounting The council must adopt an accrual accounting basis for its financial operations. 101 Accounting periods (1) The council may, by resolution, determine the parts of a financial year that are to be accounting periods. (2) Unless the council otherwise determines, each month is an accounting period. 102 Accounting records (1) The council must ensure that-- (a) proper accounting records are kept for both funds; and (b) accurate and regular entries of financial transactions and affairs are made for both funds. (2) The records must be sufficient to explain the council's financial operations and financial position. 103 Surpluses and deficits All surpluses and deficits made by the council in a financial year must accrue to the city fund. 104 Accounting manual (1) The council must prepare an accounting manual specifying the principles, practices and procedures to be observed in the council's financial administration. (2) The accounting manual must comply with this Act and any other Act that applies to the council's financial administration. 105 Losses and ex gratia payments (1) Losses in relation to the council's operations may be written off. (2) Ex gratia payments may be made from the council's accounts. 106 Parking receipts Amounts received from the council's regulated and off-street parking operations must be credited to the city fund. 106A Preparation and adoption of revenue policy (1) The council must, for each financial year, prepare and, by resolution, adopt a revenue policy. (2) The council must ensure each revenue policy is prepared and adopted in enough time, before the start of the financial year for which it is prepared, to allow preparation and adoption of a budget for the financial year consistent with the policy. (3) When the policy is adopted by the council, it becomes the council's revenue policy for the financial year for which it is prepared. 106B Requirements and content of revenue policy (1) The council's revenue policy, or an amendment of the policy, must comply with financial management standards prescribed under section 127. (2) The revenue policy must, if, under section 79A, the council intends to remit rates or defer payment of rates for the financial year, state the purpose of the remittance or deferral. (3) The council may, by resolution, amend its revenue policy for a financial year at any time before the year ends. 106C Copies of revenue policy to be available for inspection and purchase The council must-- (a) ensure its revenue policy is open to inspection; and (b) make copies available for purchase at its public office at a price not more than the cost to the council of producing the copy and, if a copy is supplied to a purchaser by post, the cost of postage. 107 Presentation of budget In each June, the mayor must present to the council a budget for the city fund for the next financial year. 108 Content of budget documents (1) Each budget presented to the council by the mayor must-- (a) be framed in a program format detailing financial and non- financial performance targets and strategies for the financial year; and (b) distinguish between capital and recurrent revenues and expenditures for each program; and (c) comprise-- (i) statements of individual program budgets prepared on an accrual accounting basis; and (ii) a report on the council's financial position, performance and outlook; and (d) be accompanied by the council's revenue statement for the financial year; and (da) be developed consistently with the council's revenue policy; and (e) be accompanied by a schedule specifying all expenditure items of a capital nature for general local government works if the estimated expenditure for the item is greater than-- (i) $50000; or (ii) if another amount is determined by the council by resolution--that amount; and (ea) state, for each of its significant business activities to which the Local Government Act, chapter 8, part 5 or 6 or chapter 10 applies, its estimated revenue and expenditure (whether by note to the individual program budgets or otherwise); and (f) be the basis on which the rates are to be made and levied by the council for the financial year. (2) The amount of any surplus or deficit that is estimated will exist at the end of the financial year in which the budget is presented must be taken into account-- (a) in the budget; and (b) in making and levying rates. 109 Adoption of budget--the approved budget (1) The council must consider the budget presented by the mayor and must, by resolution, adopt the budget with or without amendment. (2) The council must adopt a budget for each financial year before the start of the financial year. (3) The budget adopted by the council, as subsequently amended from time to time by resolution, is the council's approved budget for the financial year. (4) An estimate of program expenditure specified in the approved budget constitutes an authorisation to spend amounts from the city fund for the program. 109A Adoption of revenue statement The council must adopt, by resolution, a revenue statement for each financial year before the start of the financial year. 109B Requirements and content of revenue statement (1) The council's revenue statement, or an amendment of the statement, must comply with financial management standards prescribed under section 127. (2) A revenue statement must state each of the following matters-- (a) if the council makes and levies a differential general rate for the financial year-- (i) the categories into which rateable land in the city is to be categorised; and (ii) the criteria by which land is to be categorised; (b) if the council makes and levies a special rate or charge, for the financial year, for a service, facility or activity supplied by another local government under arrangements entered into under the Local Government Act, section 59--a summary of the terms of the arrangements; (c) if the council fixes a regulatory fee for the financial year--the criteria used to decide the amount of all regulatory fees fixed for the year. (3) The council may, by resolution, amend its revenue statement for a financial year at any time before the year ends. 110 Budget reporting and monitoring (1) As soon as practicable after the end of each accounting period, there must be prepared and tabled in the council a financial statement in relation to the approved budget for the period of the financial year to the end of the accounting period. (2) A financial statement must-- (a) be consistent with sound accounting principles and procedures; and (b) show both the budgeted and actual positions, with such explanations as will give a true indication of the progressive state of the approved budget. (3) The last financial statement prepared before 1 May must include an estimate of the anticipated position of the approved budget at 30 June. (4) Financial statements must be available for inspection and purchase at the council's office. 111 Members' liability for unauthorised expenditure (1) If, other than in an emergency, the council approves expenditure that is not authorised by the approved budget, the councillors of the council who knowingly consented to the expenditure are jointly and severally liable to pay to the council the amount expended. (2) An amount for which councillors of the council are jointly and severally liable under subsection (1) may be recovered as a debt due and payable to the council by-- (a) the council; or (b) a person appointed by the Minister for the purpose; or (c) an elector or ratepayer; by action in a court having jurisdiction for the recovery of debts up to the amount concerned. (3) An amount recovered by a person specified in subsection (2)(b) or (c) must be immediately paid to the council. 112 Council is statutory body (1) Under the Statutory Bodies Financial Arrangements Act 1982, the council is a statutory body. (2) The Statutory Bodies Financial Arrangements Act 1982, part 2B sets out the way in which the council's powers under this Act are affected by the Statutory Bodies Financial Arrangements Act 1982. 115 Members' liability for unauthorised borrowings (1) If the council borrows money-- (a) without authority conferred under the Statutory Bodies Financial Arrangements Act 1982; or (b) for a purpose that is not the proper exercise of its jurisdiction; the councillors of the council who knowingly consented to the borrowing are jointly and severally liable to pay to the council the amount borrowed and all interest, and other penalties incurred by the council, in relation to the borrowing. (2) An amount for which councillors of the council are jointly and severally liable under subsection (1) may be recovered as a debt due and payable to the council by-- (a) the council; or (b) a person appointed by the Minister for the purpose; or (c) an elector or ratepayer; by action in a court having jurisdiction for the recovery of debts up to the amount concerned. (3) An amount recovered by a person specified in subsection (2)(b) or (c) must be immediately paid to the council. (4) This section must be given effect despite-- (a) the issue of a security in relation to the relevant borrowing by the council; or (b) the Statutory Bodies Financial Arrangements Act 1982. 116 Preparation of annual financial statements (1) As soon as practicable after the end of each financial year, but no later than 2 months after the end of the financial year or such further period as the Minister allows, the council must prepare financial statements for the year. (2) The annual financial statements must comply with financial management standards prescribed under section 127. (3) The council must certify in the statements that-- (a) the financial statements are in agreement with the council's accounting records; and (b) in the council's opinion-- (i) all requirements for establishing and keeping accounting records have been complied with in all material respects; and (ii) the statements present fairly-- (A) the council's operations for the year; and (B) the council's financial position at the end of the year. 117 Financial statements to be submitted to auditor-general (1) As soon as practicable after the financial statements for a financial year have been prepared, the council must submit them to the auditor-general. (1A) The auditor-general must audit the statements and prepare a report about them. (2) The report must state whether or not-- (a) the auditor-general received all the information and explanations that the auditor-general required; and (b) the statements are in the form required by this Act and are in agreement with the accounting records; and (c) in the auditor-general's opinion-- (i) all requirements for establishing and keeping accounting records have been complied with in all material respects; and (ii) the statements present fairly-- (A) the council's operations for the year; and (B) the council's financial position at the end of the year. (3) The auditor-general must give the financial statements, and the auditor- general's report, to the mayor. 118 Presentation, tabling etc. of annual financial statements As soon as practicable after the annual financial statements for a financial year, and the auditor-general's report, have been given to the mayor under section 117(3), the statements and report must be-- (a) reproduced in the same form; and (b) tabled in the council; and (c) made available for inspection and purchase at the council's office. 119 Annual report (1) As soon as practicable after the end of each financial year, but no later than 4 months after the end of the year, the council must prepare a written report on the council's operations for the year. (2) The annual report must include particulars in relation to the following matters-- (a) the charter; (b) the council's aims and objectives for the year, and the extent to which the aims and objectives were achieved during the year; (c) the council's management and structure; (d) indications of program efficiency and effectiveness; (e) relevant changes to the law. (3) The annual report must also contain-- (a) a list of the registers kept by the council and available for inspection; and (aa) details of action taken in relation to, and expenditure on, a service, facility or activity-- (i) for which the council made and levied a special rate or charge during the year; and (ii) supplied by another local government under arrangements entered into under the Local Government Act, section 59; and (b) a list of all resolutions made under part 2, division 12during the year; and (c) a summary of all concessions allowed by the council in relation to rates; and (d) a comparison between the council's actual performance and its projected performance proposed in its budget for the year; and (e) a summary of the salaries and allowances paid to council members; and (ea) names of shareholder's delegates of the council for its LGOCs for the year under the Local Government Act, section 643; and (eb) particulars required to be included under the Local Government Act, section 847; and (ec) each of the following details for a financial year starting on 1 July 2005 or later-- (i) the total number of breaches of the council's code of conduct committed by councillors as decided during the year by the council; (ii) the name of each councillor decided during the year by the council to have breached the code, a description of how the councillor breached the code, and details of any penalty imposed by the council on the councillor; Examples of how breaches of the code might be described-- misconduct at a council meeting misuse of confidential information (iii) the number of complaints about code of conduct breaches by councillors, other than frivolous or vexatious complaints, that were referred to the conduct review panel during the year by the council or the chief executive officer under chapter 4, part 3A of the Local Government Act; (iv) the number of recommendations made to the council by the conduct review panel during the year that were adopted, or not adopted, by the council; (v) the number of complaints resolved under the council's general complaints process during the year and the number of those complaints that related to an alleged breach by a councillor of the council's code of conduct; (vi) the number of complaints made to the ombudsman, and notified to the council, during the year about decisions made by the council in relation to enforcing its code of conduct; and (f) particulars of such other matters as are relevant to making an informed assessment of the council's operations and performance during the year. (4) The annual report must also contain-- (a) the financial statements for the year as audited by the auditor- general under section 117(1A); and (b) the auditor-general's report under section 117(2) about the financial statements. (5) In this section-- frivolous or vexatious complaint means a complaint about a code of conduct breach by a councillor considered by the conduct review panel to-- (a) concern frivolous matter; or (b) have been made vexatiously. 120 Annual report to be adopted by the council The annual report for a financial year must be adopted by the council no later than the end of the following November or within such further period as the Minister approves. 121 Copies of annual report to be given to Minister and available for inspection and purchase (1) As soon as practicable after the annual report is adopted, the council must-- (a) give a copy of the report to the Minister; and (b) give notice of the adoption of the report, and its availability for inspection and purchase, in a newspaper circulating in the city. (2) The annual report must be available for inspection and purchase at the council's office. 121A Chief executive may require information from council (1) The chief executive may, by written notice given to the council, require the council to give to the chief executive within the reasonable time stated in the notice written information about the payment of notional GST that may affect the distribution, under the Local Government Act, section 200, of financial assistance to the council. (2) The council must comply with the notice. 122 Auditor-general to conduct audits Audits of the council are to be conducted by the auditor-general under the Auditor-General Act 2009. 125 Auditor-general to audit accounts of superannuation schemes (1) The accounts of the trustees of any scheme maintained under section 23 or 25E are to be audited by the auditor-general. (1A) The auditor-general must audit the statements of accounts and prepare a report about them. (2) The report must state whether or not-- (a) the auditor-general received all the information and explanations that the auditor-general required; and (b) the statements are in the form required by this Act and are in agreement with the trustee's accounting records; and (c) in the auditor-general's opinion-- (i) all requirements for establishing and keeping accounting records have been complied with in all material respects; and (ii) the statements present fairly-- (A) the trustees' operations for the year; and (B) the trustees' financial position at the end of the year. (3) The auditor-general must-- (a) give the financial statements, and the auditor-general's report, to the mayor; and (b) give a copy of the financial statements, and the report to the trustees. (4) The mayor must table a copy of the statements and the report at the next meeting of the council. (5) The certified financial statements must be available for inspection and purchase at the council's office. 126 General reporting provisions (1) The auditor-general may prepare a report on any audit performed by the auditor-general. (2) A copy of the report must be given to-- (a) if the report arose out of an audit of the council--the mayor; or (b) if the report arose out of an audit of the accounts of the trustees of a scheme maintained under section 23 or 25E--the trustees and the mayor. (3) The auditor-general must also give a copy of the report to the Minister. (4) The mayor must table a copy of the report at the next meeting of the council. (5) This section is in addition to, and not in substitution for, the Auditor- General Act 2009. 127 Financial management standards (1) A regulation may prescribe financial management standards for the purposes of this Act. (2) A regulation may make standards about-- (a) the council giving the Minister information on an annual basis about the payment of notional GST that may affect the distribution, under the Local Government Act, section 200, of financial assistance to the council; and (b) requirements for full cost pricing and their application to significant business activities of the council under the Local Government Act 1993, chapter 8, part 5; and (c) commercialisation and its application to the council's commercial business units under the Local Government Act 1993, chapter 8, part 6; and (d) corporatisation and its application to corporatised corporations of the council under the Local Government Act 1993, chapter 8, part 7; and (e) a code of competitive conduct for application of competitive neutrality principles to the council's business activities, roads business activities and building certification business activities under the Local Government Act 1993, chapter 9; and (f) facilitating the implementation of the Local Government Act 1993, chapter 10 including-- (i) charging arrangements for, and bases of operation of, relevant business activities providing water and sewerage services; and (ii) providing how the following are to be applied-- (A) consumption as the basis for utility charges for water services; (B) full cost recovery for water and sewerage services; (C) identification and disclosure of cross- subsidies between classes of consumers and community service obligations in the provision of water and sewerage services; (D) disclosure of the classes of consumers who are provided with water or sewerage services at an amount below full cost and the amount. (3) The council, significant business entities (including corporatised corporations) and trustees of any scheme maintained under section 23 or 25E, must comply with the standards. 132 Publication of proclamations and orders in council (1) Every proclamation, order in council, rule and direction made under this Act shall-- (a) be published in the gazette; and (b) upon its publication in the gazette, be judicially noticed and such publication shall be conclusive evidence of the matters contained therein; and (c) take effect on and from the date of such publication, unless in the case of any such order in council, rule or direction a later date is specified in that or any other such order in council, rule or direction for its commencement when in such event it shall take effect from that later date; and (d) be laid before the Legislative Assembly within 14 sitting days after such publication if the Legislative Assembly is in session, and if not, then within 14 sitting days after the commencement of the next session. (2) If the Legislative Assembly passes a resolution, of which notice has been given at any time within 14 sitting days after any such proclamation, order in council, rule or direction has been laid before the Legislative Assembly, disallowing such proclamation, order in council, rule or direction or part thereof, that proclamation, order in council, rule or direction or part shall thereupon cease to have effect, but without prejudice to the validity of anything done thereunder in the meantime or to the power to make a new proclamation, or, as the case may be, order in council, rule or direction. 133 Regulation-making power The Governor in Council may make regulations for the purposes of this Act. 134 Resumption of land by council (1) Where in respect of excluded land-- (a) an application is made by, on behalf of or with the consent of the registered proprietor of the land to include the land in a zone other than a special uses zone in respect of which the purpose indicated on the relevant scheme maps included in the town plan is 'television station purposes'; or (b) the land is sold or offered for sale and the council forms the opinion that the land is likely to be used for a purpose other than television station purposes or purposes incidental thereto; or (c) the land is being used for a purpose other than television station purposes or purposes incidental thereto; the council may resolve to acquire the land either by agreement under the Acquisition of Land Act 1967 or compulsorily for a purpose specified in that Act. (2) Where the council resolves pursuant to subsection (1) to take excluded land pursuant to the Acquisition of Land Act 1967 and that resolution or an instrument issued pursuant to that Act as a consequence of that resolution specifies the public purpose for which the land is to be or is taken as 'park', 'recreation ground', or 'road', neither the purpose for which the land is to be or is taken nor the bona fides of the council in taking the land for that purpose, shall be questioned in a court. (3) The power conferred on the council by subsections (1) and (2) shall be read and construed as being in addition to and not in derogation of the powers conferred on the council as a constructing authority under and pursuant to the Acquisition of Land Act 1967. (4) Words and expressions used in this section and in the repealed Land (Mt Coot-tha Television Stations) Sales Act 1986 continue to have the same respective meanings as they had in that repealed Act. 135 References to vice mayor In an Act or document, a reference to the vice mayor of the city, if the context permits, may be taken to be a reference to the deputy mayor of the city. 136 Application of certain provisions This Act, as amended by sections 5(3), 7 and 15 to 18 of the Local Government Legislation Amendment Act 2003, applies for the financial year beginning on 1 July 2003 and each later financial year. 137 Transitional provision for Local Government Legislation Amendment Act 2003- -general charges (1) A general charge relating to a matter mentioned in the Local Government Act, section 1071A(1)(a) to (d), (a prescribed general charge) is taken to be a regulatory fee fixed under section 1071A of that Act. (2) A general charge that is not a prescribed general charge is taken to be a charge made under section 6A. (3) In this section-- general charge means a charge fixed by the council under section 59, before the commencement of the Local Government Legislation Amendment Act 2003, section 4. 2006-2007 financial year (1) From the commencement of this section, the council may, for the 2006-2007 financial year, adopt, by resolution, a procurement plan and an asset disposal plan as if the new contracting provisions had commenced. (2) In this section-- new contracting provisions means part 2, division 12, as the division is to be amended under the Local Government and Other Legislation Amendment Act 2005. 137B Transitional provisions for old contracting provisions (1) To remove any doubt, it is declared that the repeal of the old contracting provisions does not, of itself, affect a contractual obligation or right of the council. (2) If, immediately before the commencement of the new contracting provisions-- (a) the council had, under the old contracting provisions, invited tenders or sought quotations in relation to a particular procurement activity; and (b) tenders or quotations had been given or made in response to the invitation or the seeking of quotations; and (c) the council had not accepted, or decided not to accept, any of the tenders or quotations; the old contracting provisions continue to apply to the council for the activity as if the new contracting provisions had not been enacted. (3) In this section-- new contracting provisions means part 2, division 12, as amended under the Local Government and Other Legislation Amendment Act 2005. old contracting provisions means part 2, division 12 as in force immediately before the commencement of the amendments to that division under the Local Government and Other Legislation Amendment Act 2005. 138 Validation provision for Local Government and Other Legislation Amendment Act 2003 (1) This section applies if-- (a) after 31 May 2003 but before the commencement of this section, the council resolved to make and levy a rate for land on which the rate levied for the previous financial year was for a period less than the full year; and (b) the council also resolved to limit the amount levied; and (c) the resolution did not comply with section 80 as in force when the resolution was made. (2) The resolution is as valid as it would have been if section 80, as in force immediately after the commencement, had been in force on the day the resolution was made. - SCHEDULE 1 APPEALS 1 Positions to be advertised (1) No vacancy in an administrative, professional, or clerical office, or no new administrative, professional or clerical office shall be filled unless applications have been invited from employees of the council. (2) Applications may be invited by public advertisement from qualified persons outside the service of the council, and such advertisement shall contain particulars of the minimum and maximum salaries prescribed for the vacant or new office and the closing date for receipt of applications. (3) The vacant or new office shall be filled by an applicant who is an employee of the council unless in the opinion of the council all such applicants are unsuitable. 2 Composition of appeal board (1) For the purposes of appeals in accordance with the provisions of sections 25C and 25D of this Act, the appeal board shall consist of 3 persons, namely-- (a) a stipendiary magistrate, who shall be appointed in each case by the Minister; and (b) a council's representative appointed in each case by the establishment and coordination committee of the council; and (c) a members' representative appointed in each case by the executive of the union of which the appellant is a member. Chairperson (2) The stipendiary magistrate appointed as aforesaid shall be the chairperson of the appeal board. Board to hear and determine appeals (3) The appeal board shall hear and determine the appeal. Secretary to board (4) There shall be appointed by the council a secretary to the appeal board. Board to act by majority (5) All powers of the appeal board may be exercised by a majority of the members thereof. Failure to appoint representative (6) The secretary shall-- (a) in any case where the secretary is not notified within the time prescribed by section 9 and otherwise pursuant to that section of the name and address of the council's representative on the board; and (b) in any case where the secretary is not notified within the time prescribed by section 10 and otherwise pursuant to that section of the appointment of and the name and address of the members' representative on the board; immediately notify the Minister, and in any such case the Minister may appoint a person to be the council's representative or the members' representative, as the case may be, and the person so appointed by the Minister shall be deemed to have been appointed by the establishment and coordination committee as the council's representative on the board or appointed by the executive of the union of which the appellant is a member as the members' representative on the board as the case may be. (7) The Minister shall cause the secretary to be notified of the name and address of any person appointed by the Minister pursuant to subsection (6). 3 Unsuccessful applicants, when to be informed of result of application for classified office As soon as practicable after an office in respect of the filling of which there is a right of appeal has been filled, the town clerk shall inform every unsuccessful applicant accordingly, giving the name of the person appointed to the office, date of appointment, and particulars as to the seniority of the successful applicant as compared with such unsuccessful applicant. 4 Form of notice of appeal Notice of appeal shall be in the form following-- NOTICE OF APPEAL I, of , hereby give notice of appeal against the decision of the decision made by or on behalf of the Brisbane City Council and communicated to me on the day of , 19 , whereby (here insert briefly subject matter of decision). The grounds on which I make my appeal are (here insert grounds of appeal). *At present I occupy the position of , at , *I formerly occupied classification $ minimum, and $ maximum, and *am in receipt of *a salary of $ per annum. *was *wages of $ per week. I am a member of (here insert name of union) union. Dated at this day of 19 . Appellant *Cross out whichever is inapplicable. 5 Where to be forwarded Notice of appeal shall be despatched to the secretary to the appeal board within 14 days of the date on which the recommendation or decision affecting an officer or employee is communicated to the officer or employee directly. 6 Dealing with notice of appeal Upon receipt of a notice of appeal the secretary shall forward a copy of it to each of them the Minister, the town clerk, and the union of which the appellant is a member, and shall take the necessary action to cause the appeal board to be constituted to hear and determine the appeal. 7 Fixation of hearing (1) The chairperson of the appeal board shall, as early as practicable after the date of the constitution of the appeal board, fix the date on which the appeal shall be heard. (2) However, the appeal board may decline to hear or entertain any matter of appeal which in the board's opinion, is based on trivial or frivolous grounds. 8 Notice of hearing--form of notice of hearing (1) The secretary to the appeal board shall give the town clerk, the appellant, and the union not less than 7 clear days notice of the date when the appeal will be heard and the particulars provided for in the form prescribed by this section. (2) The notice of hearing shall be in the form following-- NOTICE OF HEARING OF APPEAL Appeal against the decision of the (here insert by whom decision made) whereby (here insert subject matter of decision). To Take notice that the above matter will be heard by the appeal board, at the (building and location), at (time) on (day of week and date). The names of the persons appointed to constitute the appeal board are as follows-- (here insert names of members of the board). Dated at this day of , 19 . Secretary to the board. 9 Town clerk to notify appointment of representative The town clerk shall, within 14 days of the receipt by the town clerk of the copy of the notice of appeal pursuant to section 6, inform the secretary to the appeal board of the name and address of the person appointed by the establishment and coordination committee as the council's representative on the board. 10 Union to notify appointment of representative (1) The appointment of a members' representative in accordance with the provisions of section 2, and the name and address of such representative, shall be notified by the union concerned, to the secretary to the appeal board within 14 days of the receipt by the union of the copy of the notice of appeal pursuant to section 6. (2) If the member's representative is an officer of the council, the member's representative shall be granted leave of absence on full pay to enable him or her to act as such members' representative. 11 Withdrawal of appeal If the appellant wishes to withdraw the appeal the appellant shall notify the secretary to the appeal board at least 3 days before the hearing. 12 Procedure The parties to the appeal shall be entitled to subpoena witnesses in the same manner and subject to the same penalties and conditions as witnesses may be summoned to give evidence before a Magistrates Court, and to have all witnesses examined on oath or affirmation. 13 Appellants and town clerk to supply names of witnesses The appellant and the town clerk, respectively, shall supply the secretary to the appeal board with a list of all persons to be subpoenaed by the chairperson of the board, to give evidence on behalf of the council and the appellant, respectively, relevant to the appeal. 14 Leave to be granted to witnesses etc. Such leave of absence to officers as is necessary shall be granted on full pay to ensure the attendance of witnesses who are required to give evidence before the appeal board, and to admit of the appearance of officers required to act as agents for appellants. 15 Relative papers to be available for appellant Before proceeding to take evidence all papers and correspondence bearing on the decision appealed against shall be read, or otherwise made available for the use of the appellant, provided that the establishment and coordination committee may withhold from the appeal board and the appellant any papers, minutes, or correspondence, if for any reasons of public policy, of which the committee shall be the judge, it is considered undesirable to produce them. 16 Evidence to be taken in presence of appellant All evidence shall be taken in the presence of the appellant, but if the appellant fail to appear the appeal board may deal with the appeal on such evidence as is available. 17 Record of proceedings The secretary to the appeal board shall convene all meetings of the board, and keep all records of proceedings and decisions in such manner as may be directed. 18 Public or private appeal, and representation (1) An appeal under section 25C or 25D of this Act shall be heard in private except where the appellant, at any time up to the commencement of the hearing of the appeal, requests that it be heard in public, in which case the appeal shall be so heard. (2) Where an appeal under section 25C of this Act is heard in private, neither the council nor the appellant shall be represented in the proceedings by counsel or solicitor, but they may respectively be represented in the proceedings by an agent, not being counsel or solicitor, duly appointed in writing in that behalf. (3) Where-- (a) an appeal under section 25C of this Act is heard in public; (b) an appeal is heard under section 25D of this Act; the council and the appellant may respectively be represented in the proceedings by a counsel or solicitor or by an agent duly appointed in writing in that behalf. (4) Any agent who may represent the council or the appellant pursuant to this section, as well as any counsel or solicitor who may represent the council or the appellant pursuant to this section, may examine witnesses and address the board. 19 Duty of board (1) The appeal board shall in respect of every appeal transmit the evidence taken together with its decision thereon to the town clerk or, where the appeal is against the town clerk being dismissed or otherwise disciplined, to the mayor. (2) The appeal board shall make its inquiry without regard to legal forms and solemnities, and shall direct itself by the best evidence it can procure or that is laid before it, whether the same is such evidence as the law would require or admit in other cases or not. (3) For the purposes of an appeal under section 25C or 25D of this Act, the appeal board shall have and may exercise all or any of the powers, authorities, protections and jurisdictions of a commission or a commissioner within the meaning of the Commissions of Inquiry Act 1950. (4) Subject to section 25D(6) of this Act, the appeal board, in making a determination in respect of an appeal under section 25D of this Act, may-- (a) in the case of an appeal against being dismissed--dismiss the appeal or allow it or vary the decision of dismissal, and, where it allows the appeal, it shall determine that the appellant be reinstated; (b) in the case of an appeal against being otherwise disciplined-- dismiss the appeal or allow it or vary the decision of otherwise disciplining, and, where it allows the appeal, it shall determine that the appellant be in all respects in no less favourable a position than the appellant would have been had the appellant not been otherwise disciplined. (5) Every determination shall, subject to section 25D of this Act and to this schedule, have effect according to its tenor. (6) The appeal board in varying a decision of dismissal or otherwise disciplining pursuant to subsection (4) shall determine such punishment as it considers appropriate in substitution therefor and the substituted punishment shall constitute the punishment of the appellant in lieu of that appealed against. (7) However, the punishment shall be such that could have been imposed on the appellant in the first instance when the appellant was dismissed or otherwise disciplined. (8) The appeal board, in making a determination in respect of an appeal under section 25C of this Act, shall determine as it deems just having regard to the considerations prescribed for determining the claims of officers for promotion to fill a vacancy or a new office, whether-- (a) it upholds the appeal and recommends to the establishment and coordination committee that the promotion appealed against be set aside; or (b) it dismisses the appeal and recommends to the establishment and coordination committee accordingly. 20 Evidence and decision on appeal to be forwarded to council or committee (1) The town clerk shall forward to the establishment and coordination committee the evidence and decision of the appeal board in every case where it is transmitted to the town clerk pursuant to section 19, within 14 days of receiving it. (2) The mayor shall forward to the council the evidence and decision of the appeal board in every case where it is transmitted to the mayor pursuant to section 19, within 14 days of receiving it. 21 Powers of committee in respect of appeals under section 25C of this Act, and committee's decision (1) In the case of an appeal under section 25C of this Act, the establishment and coordination committee shall consider the evidence and decision forwarded to it pursuant to section 20 and may confirm or set aside the promotion appealed against. (2) In every such case the decision of the committee shall be final and shall not be subject to any further appeal to any court or tribunal whatsoever and no writ of prohibition or mandamus or certiorari shall lie in respect thereof. 22 Decision in respect of appeal to be notified to appellant (1) In the case of an appeal under section 25C of this Act, the town clerk shall, within 14 days of the decision of the establishment and coordination committee in respect of the appeal, notify the appellant of such decision. (2) The mayor shall, within the time referred to in section 20(2), cause the appellant to be notified of the decision of the appeal board in every case where the evidence and decision is transmitted to the mayor under section 19. (3) Subject as aforesaid, the town clerk shall, within the time referred to in section 20(1), notify the appellant of the decision of the appeal board in every case where the evidence and decision is transmitted to the town clerk under section 19. 23 Decision of appeal board final in respect of appeals under section 25D of this Act Subject to section 23A, a decision or determination of the appeal board in respect of an appeal under section 25D of this Act shall be final and shall be given effect to by the establishment and coordination committee and the council and shall not be subject to any further appeal to any court or tribunal whatsoever and no writ of prohibition or mandamus or certiorari shall lie in respect thereof. 23A Compensation in lieu of reinstatement (1) Notwithstanding a decision or determination of the appeal board that an appellant who has appealed against being dismissed be reinstated, the council (in the case of the dismissed employee being the town clerk) and the establishment and coordination committee (in the case of any other dismissed employee) may elect not to reinstate the dismissed employee but, in lieu, to pay to the employee compensation of an amount equivalent to 4 weeks salary or wages for each year of service with the council or, where the employee has served also with any local government constituted under the Local Government Act, for each year of service with the council and any such local government, such salary or wages being reckoned on the average of the weekly salary or wages paid to the employee during the 52 weeks immediately preceding the date upon which the employee was dismissed or paid to the employee during the employee's period of service with the council if that period is of a duration of less than 52 weeks. (2) Where in the calculation of the period of service there is part of a year as a residue, or where the period of service is for part of a year only, compensation pro rata shall be paid in respect of that part of a year. (3) In the calculation of the period of service, the employee shall be deemed to have continued in the service of the council up to the date of election referred to in this section. (4) An election shall be made by the council or the establishment and coordination committee, as the case may be, within 14 days of the appeal board's decision being forwarded to it and on making the election, it shall notify the employee forthwith. (5) Where an election is made in accordance with this section and the employee is not paid the amount of compensation as prescribed, the employee may recover the amount from the council in any court of competent jurisdiction as a debt due to the employee by the council. 23B Preservation of rights of employee (1) Where an employee is reinstated in the employment of the council pursuant to this Act following an appeal by the employee against dismissal, the employee's employment shall be on terms and conditions not less favourable than those on which the employee held employment immediately prior to dismissal and, without limiting the generality of the foregoing-- (a) the employee's rights to annual, sick and long service leave, superannuation benefits and incremental payments shall be preserved, and any period of absence from duty because of such dismissal shall not be treated as a break in the period of the employee's continuous service with the council but shall be deemed to be part of such continuous service; (b) all necessary adjustments shall be made with respect to any payments made to the employee in relation to long service leave or superannuation benefits, including repayment by the employee of payments made to the employee by the council or the appropriate superannuation fund, and with respect to superannuation premiums or contributions so that the position will be the same as it would have been had the employee not been dismissed but, in lieu, had continued to be employed by the council; (c) the council shall pay to the employee the appropriate salary or wages that would have been payable to the employee from the time of dismissal to the time of reinstatement had the employee not been dismissed. (2) Where the council or the establishment and coordination committee elects pursuant to section 23A not to reinstate the employee the council shall pay to the employee the appropriate salary or wages, annual, sick and long service leave payments, payments in respect of superannuation contributions and incremental payments that would have been due or payable to the employee up to the time compensation is paid to the employee pursuant to the said section had he or she remained an employee up to that time. (3) Any moneys payable in accordance with this section may be recovered by the person to whom they are payable from the person by whom they are payable in any court of competent jurisdiction as a debt due. (4) Any payments or adjustments made pursuant to this section shall take into account any period of suspension of the employee from duties during which the employee was not paid salary or wages, and for this purpose a period between dismissal and reinstatement or election includes a period of suspension. (5) The provisions of this section apply subject to any appeal board determination with respect to a substituted punishment in accordance with section 19(6) and (7). 24 Travelling expenses (1) Any witness, not being an officer, summoned on behalf of the establishment and coordination committee to give evidence before the board, shall be paid an allowance by the unit of administration in which the appellant is employed, upon the certificate of the chairperson of the board. (2) Such allowance shall be a sum equal to the amount of salary or wages lost by the witness for the day or days of attendance at the hearing of the appeal; or, if the witness is not in receipt of salary or wages, a sum which, in the opinion of the chairperson, would be proper payment, taking into consideration the occupation of the witness, and the time lost in attendance. (3) In addition to allowance for attendance, reasonable travelling expenses actually paid by a witness may be allowed, but not exceeding 6.25c for every kilometre a witness resides from the place at which the witness is required to attend. 25 Council not responsible for expenses of appellant's witnesses (1) Except as hereinafter provided, the council shall not be responsible for travelling or other expenses of witnesses subpoenaed by the appellant. Appeal against promotion--expenses when payable by council (2) In the case of an appeal against promotion, the council will not be responsible for travelling or other expenses of any witnesses summoned by or on behalf of the appellant, excepting in cases where the appeal has been upheld by the board, and the evidence of such witnesses was, in the opinion of the chairperson, necessary and material. Officer charged with an offence--expenses when payable by council (3) The council will not be responsible for travelling or other expenses of any witnesses summoned by or on behalf of an officer charged with an offence, excepting in cases where the charge has been found to be not proved, and the evidence of such witnesses was, in the opinion of the chairperson, necessary and material. 26 Claims to be submitted to chairperson The secretary to the appeal board shall submit the claim made by a witness for expenses to the chairperson of the board, who shall give a certificate as to attendance, and determine the amount to be allowed. 27 Expenses to appellant In cases where the appellant is successful, and the appeal board considers that reasonable expenses or any part thereof should be paid to the appellant, the chairperson shall certify accordingly. 28 Expenses of board, by whom paid (1) All expenses whatsoever payable by the council in connection with appeals heard by the appeal board, including the expenses of the members of the board, secretary, reporters, and others, shall be defrayed by the unit of administration to which the appellant belongs. (2) The chairperson of the board shall certify to the vouchers for expenses, and shall be responsible for the correctness. 29 Meaning of term establishment and coordination committee (1) In this schedule-- establishment and coordination committee means the establishment and coordination committee of the Brisbane City Council constituted pursuant to chapter 59 of the ordinances of the said council, which ordinances were approved by His Excellency the Governor with the advice of the Executive Council on 1 March 1940, and published in the gazette of 1 March 1940. (2) For the purposes of section 25C of this Act and this schedule-- Seniority (a) seniority of one officer over another shall be determined according to the following rules-- (i) that officer whose position has the higher maximum salary shall be senior, and if such salaries are equal that officer who held for a longer period a position with that maximum salary shall be senior; (ii) if upon the first application of the rule in subparagraph (i) neither officer is found to be senior to the other, the same rule shall be applied a second and, if necessary, any number of subsequent times to the maximum salaries of the positions held by such officers immediately prior to the period during which the officers were found on the preceding application of the said rule to have held positions with the same maximum salary and to the periods during which they held positions carrying such firstmentioned maximum salaries until 1 of such officers shall be found to be senior to the other or until the rule can be no longer applied; (iii) if thereupon neither officer is found to be senior to the other--that officer having the longer period of service as a permanent officer of the council shall be senior; (iv) if thereupon neither officer is found to be senior to the other--the establishment and coordination committee shall determine upon such basis as it considers equitable which officer is senior. Efficiency (b) The term efficiency means special qualifications and aptitude which in the opinion of the committee or the permanent head, as the case may be, are necessary for the proper discharge of the duties of the position to be filled, together with merit, diligence, and good conduct. (c) In determining, according to the rules prescribed by this section, the seniority of an officer who is absent from the council on service with or with any service forming part of Her Majesty's naval, military, or air forces, the period during which such officer is so absent shall be taken into account, and such officer shall not during or by reason of such absence be prejudiced in respect of the officer's right to promotion to fill a vacancy in, or a new office created in, a unit of administration of the council. 30 Reports etc. may be tabled Any evidence, report, recommendation and decision in respect of any such appeal may, at the request of any councillor, be placed on the table of the council. - SCHEDULE 2 DICTIONARY administrative body means-- (a) a unit of administration; (b) a subunit of administration; (c) a permanent head of a unit of administration; (d) an office in the council service; (e) a board of officers in the council service; (f) an officer in the council service. asset disposal plan, for the council, means its most recent asset disposal plan made under section 46A, as amended from time to time under section 46C. budget meeting, of the council, means a meeting of the council at which it adopts its budget for a financial year. chief executive (valuations) means the chief executive within the meaning of the Valuation of Land Act 1944. city means the City of Brisbane. cleansing services includes services for the removal of refuse or recyclable material. code of conduct, for the council, means the code of conduct for councillors adopted, or taken to have been adopted, by the council under the Local Government Act, chapter 4, part 3A. community titles Act means any of the following-- (a) the Building Units and Group Titles Act 1980; (b) the Integrated Resort Development Act 1987; (c) the Mixed Use Development Act 1993; (d) another Act prescribed under a regulation. conduct review panel means the conduct review panel convened by the council as required under the Local Government Act, chapter 4, part 3A. corporate plan means a plan that is the same, or substantially the same, as a corporate plan under the Local Government Act. council means the Brisbane City Council. councillor means a councillor of the city, and includes the mayor and deputy mayor. Crown means the Crown in right of the State, the Commonwealth, another State or a Territory. designated disposal activities, of the council, see section 39G. differential general rate means a rate, other than a special rate, made and levied equally on the unimproved value of all rateable land in the city included in a category decided by the council in levying the rate. discount date, for a rate, means a date, decided by the council, by which the rate must be paid for a discount to be allowed. discount period, for a rate, means the period of time, decided by the council, during which the rate must be paid for a discount to be allowed. election means an election of the mayor or another councillor. elector means a person who is entitled to vote at an election. Electoral Act means the Electoral Act 1992. electoral commission means the Electoral Commission of Queensland. electoral district means an electoral district under the Electoral Act. general complaints process means the general complaints process established by the council as required under the Local Government Act, chapter 6, part 5. general rate means a rate, other than a separate rate, made and levied by the council equally on the unimproved value of all rateable land in the city. land, for part 2, division 12, subdivision 4, see section 46G. leader of the opposition means the councillor recognised for the time being as leader of the opposition in the council. Local Government Act means the Local Government Act 1993. minimum general rate levy means an amount fixed as the minimum amount payable as a general rate or differential general rate for all or any rateable land in the city. non-current assets, of the council, means any of its assets that are not current assets. notional GST means amounts the council may pay under the GST and Related Matters Act 2000, section 5. owner has the meaning given by the Local Government Act, section 4. pensioner, in part 3, division 3 has the meaning given by section 74. procurement activities, of the council, see section 39F. procurement plan, of the council, means its most recent procurement plan made under section 42, as amended from time to time under section 43. procurement principles see section 39E(2). rate means any rate or charge mentioned in section 48, and includes any interest accrued, or premium owing, on such a rate or charge. rateable land has the meaning given by section 47. regulatory fee means a fee fixed under the Local Government Act, section 1071A. separate charge means a charge made and levied by the council equally on all rateable land in the city. separate rate means a rate made and levied by the council equally on the unimproved value of all rateable land in the city. significant designated disposal activity see section 46B(1)(e). significant procurement activity see section 42(4)(g). significant procurement activity plan see section 45(1). special charge means a charge made and levied by the council on some, but not all, rateable land in the city. special rate means a rate made and levied by the council on the unimproved value of some, but not all, rateable land in the city. subunit of administration means any branch, section or like part of a unit of administration. unit of administration means a part of the council service howsoever called that is not wholly or partly included in any other unit of administration. utility charge means a charge for the supply by the council of water, sewerage or cleansing services to any land, building or structure in the city. - NOTES Page Date to which amendments incorporated 113 Key 114 Table of reprints 114 Tables in earlier reprints 115 List of legislation 115 List of annotations 123 List of forms notified or published in the gazette 149 Information about retrospectivity 150 This is the reprint date mentioned in the Reprints Act 1992, section 5(c). Accordingly, this reprint includes all amendments that commenced operation on or before 1 July 2009. Future amendments of the City of Brisbane Act 1924 may be made in accordance with this reprint under the Reprints Act 1992, section 49. Key Explanation Key Explanation AIA = Acts Interpretation Act 1954 (prev) = previously amd = amended proc = proclamation amdt = amendment prov = provision ch = chapter pt = part def = definition pubd = published div = division R[X] = Reprint No.[X] exp = expires/expired RA = Reprints Act 1992 gaz = gazette reloc = relocated hdg = heading renum = renumbered ins = inserted rep = repealed lap = lapsed (retro) = retrospectively notfd = notified rv = revised edition num = numbered s = section o in c = order in council sch = schedule om = omitted sdiv = subdivision orig = original SIA = Statutory Instruments Act 1992 p = page SIR = Statutory Instruments Regulation 2002 para = paragraph SL = subordinate legislation prec = preceding sub = substituted Reprint No. Amendments to Effective Reprint date 1 1995 Act No. 58 28 November 1995 13 February 1996 1A 1996 Act No. 81 16 December 1996 18 February 1997 1B 1997 Act No. 42 25 August 1997 1 September 1997 1C 1997 Act No. 78 1 January 1998 12 June 1998 2 1997 Act No. 78 1 January 1998 3 July 1998 2A 1999 Act No. 30 1 July 1999 5 July 1999 2B 1999 Act No. 59 29 November 1999 10 December 1999 2C 2000 Act No. 4 16 March 2000 23 March 2000 2D rv 2000 Act No. 20 1 July 2000 5 July 2000 2E rv 2001 Act No. 92 1 February 2002 15 February 2002 3 rv 2001 Act No. 92 1 February 2002 27 March 2002 Reprint No. Amendments included Effective Notes 3A rv 2002 Act No. 20 1 July 2002 3B rv 2003 Act No. 2 4 March 2003 3C rv 2003 Act No. 85 6 November 2003 3D 2005 Act No. 26 31 May 2005 3E 2005 Act No. 54 18 November 2005 3F 2005 Act No. 54 1 July 2006 R3F withdrawn, see R4 4 -- 1 July 2006 4A 2007 Act No. 21 26 April 2007 4B 2007 Act No. 31 10 August 2007 4C 2007 Act No. 36 29 August 2007 4D -- 1 January 2009 provs exp at the end of 31 December 2008 4E 2008 Act No. 74 2009 Act 1 July 2009 No. 9 Name of table Reprint No. Changed citations and remade laws 1 Changed names and titles 1 Corrected minor errors 1, 2 Obsolete and redundant provisions 1 Renumbered provisions 1 (The following information about forms is taken from the gazette and is included for information purposes only. Because failure by a department to notify or publish a form in the gazette does not invalidate the form, you should check with the relevant government department for the latest information about forms (see Statutory Instruments Act, section 58(8)).) Retrospective amendments that have been consolidated are noted in the list of legislation and list of annotations. Any retrospective amendment that has not been consolidated is noted in an editor's note to the text. >