Queensland Consolidated Acts Queensland Consolidated Acts(1) The council may enter into an arrangement to defer payment of a rate until a specified time.
(2) Deferment of liability may be for the lifetime of an owner of the relevant land if the owner is a pensioner.
(3) The arrangement may provide for payment of a premium because of deferment of payment of the rate.
(4) Section 67 does not apply to payment under the arrangement if the terms of the arrangement applicable to the payment of the rate are met.
(5) The terms of the arrangement may make provision in relation to--
(a) the application of section 67 to the payment of the rate; and
(b) the immediate payment of the rate;
if the terms of the arrangement applicable to the payment of the rate are not met.
(6) A rate identified in the arrangement is taken to have been an overdue rate for the Local Government Act, chapter 14, part 7, division 3, from the day it first became an overdue rate if--
(a) the rate is not paid as required under the arrangement; and
(b) the rate was, before the arrangement was entered into, an overdue rate.