Under the Local Government Act 1993 (Tas), a council's general consideration that owners of industrial and commercial land have greater capacity to pay than owners of residential land does not constitute taking into account an irrelevant consideration when setting differential rates under s107(1). The minimum amount payable set under s90(4) forms part of the 'making' of the general rate and may be varied under s107(1) for different categories of land. A council may vary the general rate under s107(1) in respect of every piece of rateable land in its municipal area; there is no requirement that the unvaried general rate apply to any land.
The full text is available to signed-in members, including the 1 later case that cites this judgment.
1 of the 1 citing case carries a classified treatment. How each court treated it is available to signed-in members.