Queensland Consolidated Acts Queensland Consolidated Acts(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.