Queensland Consolidated Acts Queensland Consolidated Acts(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.