Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies if--
(a) a person is entitled to occupy land--
(i) that is a holding; or
(ii) under a licence or permission given by the State; and
(b) the person loses the entitlement because of expiry, surrender or forfeiture of the relevant lease, licence or permission, or for some other reason.
(2) A rate levied on the land must be calculated only on the proportion of the relevant period for which the person was entitled to occupy the land.