Queensland Subordinate Legislation as Made
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LOCAL GOVERNMENT (FINANCE, PLANS AND REPORTING) REGULATION 2010 NO.
124
TABLE OF PROVISIONS
Contents
CHAPTER 1--PRELIMINARY
1. Short title
2. Commencement
3. Definitions
4. What this regulation is about
CHAPTER 2--RATES AND CHARGES
Part 1--Preliminary
Division 1--Introduction
5. What ch 2 is about
Division 2--Interpretation
6. What is the value of land
Part 2--Land exempt from rating
7. Land that is exempt from rating—Act, s 93
Part 3--Value of land used for rates
8. Rateable value of land
9. Working out the 2-year averaged value
10. Working out the 3-year averaged value
Part 4--Minimum general rates
11. Minimum general rates for land generally
12. Minimum general rates on time shared property
13. Value of mining claim for fixing minimum general rates
Part 5--Differential general rates
Division 1--Introduction
14. Differential general rates
15. Categorisation of land for differential general rates
16. Later categorisation
Division 2--Entering land to categorise land
17. What div 2 is about
18. Appointing categorisation officer
19. Identity card for categorisation officer
20. Exercise of power of entry
21. End of appointment of categorisation officer
Division 3--Notice of categorisation of land
22. Notice to owner of categorisation
Division 4--Objecting to rates category
23. What div 4 is about
24. Land owner's objection to rates category
25. Decision on a land owner's objection
26. Land owner's appeal against decision
27. Decision on a land owner's appeal
Part 6--Special rates and charges
28. Levying special rates or charges
29. Carrying special rates or charges forward to a later financial year
30. Surplus special rates or charges after plan is carried out
31. Surplus special rates or charges after plan is cancelled
32. Returning special rates or charges incorrectly levied
Part 7--Utility charges
33. Utility charges
34. Utility charges before facilities are constructed
35. Working out utility charges for water services
36. Reading meters for utility charges
Part 8--Separate rates and charges
37. Levying separate rates or charges
Part 9--Levying and adjusting rates and charges
Division 1--Rate notices
38. Rate notice for rates or charges
39. Other amounts under rate notice
40. Entities to whom rate notice must be given
41. Issue of and period covered by rate notice
42. Electronic issue of rate notice
Division 2--Adjusting rates or charges
43. Application of div 2
44. Land stops being rateable land
45. Change in unimproved value
46. Change in rating category
47. Special rates become or stop being payable
48. Loss of entitlement to occupy land from State
49. Rates or charges paid before adjustment
Division 3--Other matters about levying rates or charges
50. Limitation of increase in rates levied
51. Rates may be levied or adjusted after end of financial year
52. When rates or charges must be paid
Part 10--Concessions
53. Concession for rates or charges
54. Criteria for granting concession
55. Types of concession
56. Resolutions for granting concession
57. Special provision for rebate for land occupied by pensioners
58. Refund of rebated rates or charges already paid
59. Special provision for agreement to defer rates or charges
60. Special provision for agreement to accept land transfer
Part 11--Paying rates and charges
61. Who must pay rates and charges
62. Paying part of rates and charges
63. Paying rates or charges by instalments
64. Discount for prompt payment of rates or charges
65. Other benefits for prompt payment
Part 12--Overdue rates and charges
Division 1--General provisions
66. What are overdue rates or charges and when do they become overdue
67. Interest on overdue rates or charges
Division 2--Court proceedings for overdue rates or charges
68. Court proceedings for overdue rates or charges
69. Selling or acquiring land ends liability for overdue rates or charges
Division 3--Selling or acquiring land for overdue rates or charges
Subdivision 1--Preliminary
70. What div 3 is about
71. Reference to market value
Subdivision 2--Selling land for overdue rates or charges
72. Selling land that is subject to a State encumbrance
73. Selling land that is subject to other restrictions
74. Notice of intention to sell land for overdue rates or charges
75. When procedures for selling land must be started
76. Procedures for selling land
77. Conduct of auction
78. Procedures after sale of land to local government
79. Application of proceeds of sale
80. Local government's failure to comply with this subdivision
Subdivision 3--Acquiring land for overdue rates or charges
81. Application of sdiv 3
82. Requirements for notice of intention to acquire land
83. Time to start procedures to acquire
84. Acquisition procedures
Division 4--State pays overdue rates or charges
85. Satisfaction on termination of tenure
Part 13--Land record of local government
Division 1--Land record
86. What pt 13 is about
87. Land record to be kept
88. Public may inspect land record
89. Amending a land record
90. Evidence of land record
Division 2--Review of decisions by QCAT to amend land record
91. Who may apply for review
92. Powers of QCAT on review
Division 3--Change in ownership of land
93. Definitions for div 3
94. Notice of change of owner of land for sale or other ownership changes for land
95. Local government to record change of owner
96. Previous owner can continue to be liable to pay rates or charges
CHAPTER 3--FINANCIAL SUSTAINABILITY AND ACCOUNTABILITY
Part 1--General matters about financial management systems
97. Requirement to keep record of particular matters
Part 2--Financial management documents
Division 1--Annual budget
98. Requirements for annual budget
99. Budget contents
100. Adoption and amendment of the budget
101. Unauthorised spending
Division 2--General purpose financial statement
102. Preparation of general purpose financial statement
Division 3--Community financial report
103. Preparation of community financial report
Division 4--Long-term financial forecast
104. Preparation of long-term financial forecast
Division 5--Asset register
105. Non-current physical assets to be recorded
Division 6--Revenue statement
106. Preparation of revenue statement
107. Revenue statement contents
Part 3--Planning and accountability documents
Division 1--Annual report
Subdivision 1--Preparation
108. Preparation of annual report
Subdivision 2--Contents
109. What sdiv 2 is about
110. General purpose financial statement
111. Community financial report
112. Relevant measures of financial sustainability
113. Resolutions
114. Councillors
115. Administrative action complaints
116. Overseas travel
117. Expenditure on grants to community organisations
118. Reserves and controlled roads
119. Other contents
Division 2--5-year corporate plan
120. Preparation of 5-year corporate plan
121. 5-year corporate plan contents
Division 3--Annual operational plan
122. Preparation and adoption of annual operational plan
123. Annual operational plan contents
Division 4--Long-term community plan
124. What div 4 is about
125. Process for preparing a long-term community plan
126. Adoption of long-term community plan
127. Long-term community plan contents
128. Community engagement for reviewing long-term community plan
129. Changing long-term community plan
Division 5--Community engagement policy
130. Community engagement policy
Division 6--Financial plan
Subdivision 1--General requirements
131. Financial plan requirements
Subdivision 2--Requirements for policies outlined in plan
132. Investment policy
133. Debt policy
134. Revenue policy
Division 7--Long-term asset management plan
135. Preparation of long-term asset management plan
136. Long-term asset management plan contents
Part 4--Community grants
137. Grants to community organisations
138. Community grants policy
Part 5--Spending
139. Entertainment and hospitality
140. Entertainment and hospitality policy
141. Advertising spending
142. Advertising spending policy
143. Procurement policy
Part 6--Public access to particular documents
144. Public access to relevant financial and planning documents
Part 7--Local government funds and accounts
Division 1--Trust fund
145. Trust fund
146. Transferring money to or from a trust fund
Division 2--Operating fund
147. Operating fund
148. Creating a reserve
149. Transfers to or from an operating fund reserve
Division 3--Discretionary funds
150. Requirements about discretionary funds—Act, s 109
Part 8--Accounting records
151. Accounting records for funds generally
152. Financial report
153. Statement of estimated financial position
Part 9--Asset accounting
154. Valuation of non-current physical assets
Part 10--Auditing
Division 1--Internal audit function
Subdivision 1--Internal auditing and reporting
155. Internal audit
156. Internal audit progress report
Subdivision 2--Audit committee
157. Application of sdiv 2
158. Prescribed class for large local government—Act, s 105
159. Audit committee composition
160. Audit committee meetings
Division 2--External auditing
161. Auditing of general purpose financial statement by auditor-general
162. Presentation of auditor-general's report
Part 11--Other matters
163. Required amounts for insurances—Act, s 107
164. Notice of payment of notional GST
CHAPTER 4--CONTRACTING
Part 1--Introduction
165. What ch 4 is about
Part 2--Strategic contracting procedures
166. What pt 2 is about
167. Power to choose strategic approach
168. Effect of choice
169. Contracting plans
170. Significant contracting plans
171. Contracting activities manual
Part 3--Default contracting procedures
Division 1--Introduction
172. What pt 3 is about
Division 2--Entering into particular contracts
173. What div 2 is about
174. Medium-sized contract—quotes needed first
175. Large-sized contract—tenders needed first
176. Valuable non-current asset contract—tenders or auction needed first
177. Tender process
Division 3--Exceptions for medium and large-sized contracts
178. What div 3 is about
179. Exception if quote or tender consideration plan prepared
180. Exception for contractor on approved contractor list
181. Exception for register of pre-qualified suppliers
182. Exception for a preferred supplier arrangement
183. Exception for LGA arrangement
184. Other exceptions
Division 4--Exceptions for valuable non-current asset contracts
185. Exceptions for valuable non-current asset contracts
Part 4--Publishing details of particular contracts
186. Publishing details of contracts worth $100000 or more
Part 5--Other matters
187. Entering into a contract under a delegation
CHAPTER 5--GRANTS COMMISSION
188. What ch 5 is about
189. Recommendations
190. Allocation and distribution of financial assistance amount
191. Public may attend public hearings
CHAPTER 6--TRANSITIONAL PROVISIONS
192. Amendment of annual budget for 2010-2011 financial year
193. Requirements for reporting complaints for 2010-2011 financial year
194. Long-term community plan
SCHEDULE -- DICTIONARY
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