Queensland Consolidated Acts

CITY OF BRISBANE ACT 1924 - SECT 73

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.