Queensland Consolidated Acts

CITY OF BRISBANE ACT 1924 - SECT 80

(1) When the council resolves to make and levy a rate, it may also resolve that the amount levied will not be more than--

(a) for all or stated classes of land on which the rate levied for the previous financial year was for the full year--

(i) the amount of the rate levied for the previous financial year; or

(ii) the amount of the rate levied for the previous financial year increased by a stated percentage; or

(b) for land on which the rate levied for the previous financial year was for a period less than the full year--

(i) the corresponding annual amount for the rate levied for the previous financial year; or

(ii) the corresponding annual amount for the rate levied for the previous financial year increased by a stated percentage.

(2) The resolution may specify different percentages in relation to--

(a) different land or classes of land; or

(b) different rates.

(3) In this section--

corresponding annual amount, for a rate levied for a previous financial year for a period less than the full year, means the amount worked out by--

(a) reducing the amount of the rate levied for the previous financial year to a daily amount; and

(b) multiplying the daily amount by 365.