Queensland Consolidated Acts Queensland Consolidated Acts(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.