Queensland Consolidated Acts Queensland Consolidated Acts(1) A local government may, by resolution, do any of the following for land owners of a class identified in the resolution--
(a) remit, wholly or partly, a rate;
(b) defer payment of a rate until a stated time.
(2) A local government may exercise a power under subsection (1) only if the local government is satisfied the exercise is justified by any of the following circumstances or factors--
(a) the land owners are--
(i) pensioners; or
(ii) entities whose objects do not include the making of profit; or
(iii) entities providing assistance or encouragement for the arts or cultural development;
(b) payment of the rate would cause the land owners hardship;
(c) the assistance or encouragement of economic development of the whole or part of the area;
(d) the preservation, restoration or maintenance of structures or places of cultural, environmental, historic, heritage or scientific significance to the local government's area;
(e) circumstances and factors prescribed under a regulation.
(3) If the local government remits a rate under subsection (1)(a) and a landowner of the class identified in the resolution has already paid the rate, the local government must refund the overpaid amount.
(4) A resolution for subsection (1)(b) may provide for any of the following, if an amount identified in the resolution is not paid by the last day (the due date) of the period stated in the resolution as the period within which the amount is payable--
(a) on the default day, for part 5, division 3--
(i) the unpaid amount becomes an overdue rate; or
(ii) the unpaid amount and all other amounts (the remaining amounts) the payment of which is provided for under the resolution and that have not been paid become an overdue rate;
(b) the unpaid amount, or the unpaid amount and all remaining amounts, may bear interest as an overdue rate from the default day, or a later day decided by the local government, under section 1018.
(5) However, if the unpaid amount was an overdue rate before the resolution was made, the unpaid amount is taken to have been an overdue rate for part 7, division 3, from the day it first became an overdue rate.
(6) Subsection (5) applies despite section 1016.
(7) A local government may exercise a power under subsection (1) for the period--
(a) stated in the resolution; or
(b) without limit of time while the owners of the land continue to be eligible for the benefit conferred by the exercise of the power.
(8) To remove any doubt, it is declared that a local government may exercise the power whether or not the rate has been levied.
(9) In this section--
default day means the day after the due date.