Queensland Consolidated Acts Queensland Consolidated Acts(1) The council may exercise a power under section 75 or 76 only if--
(a) it resolves that the case justifies the exercise of the power; or
(b) the case is of a kind that has been accepted, by resolution of the council, as justifying the exercise of the power.
(2) Factors that may be accepted as justifying an exercise of power under section 75 or 76 include--
(a) that the owner of the relevant land is--
(i) a pensioner; or
(ii) a body whose objects do not include the making of profit; or
(b) that it appears to the council that the financial circumstances of the owner of the relevant land are such that the owner would suffer hardship by payment of the rates; or
(c) the assistance or encouragement of economic development of the whole or part of the city; or
(d) the preservation, restoration or maintenance of buildings or places of cultural, environmental, historic, heritage or scientific significance to the city; or
(e) another factor prescribed for the purposes of this section.