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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