Queensland Consolidated Acts Queensland Consolidated Acts(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.