Queensland Consolidated Acts(1) This section applies if land--
(a) becomes land on which a local government may make and levy a special rate or charge; or
(b) ceases to be land on which a local government may make and levy a special rate or charge.
Example--
the boundaries of a rural fire brigade's area change to include or exclude a parcel of rateable land
(2) The special rate or charge may be levied only for the proportion of the relevant period for which the land is land on which the local government may make and levy a special rate or charge.