Interest on overdue rates and charges secured by a statutory charge on land is subject to the 6-year limitation period in s 26(5) of the Limitation of Actions Act 1974 (Qld), not the 12-year period in s 26(1), because interest retains its character as interest notwithstanding statutory definitions that include interest within 'rates' and 'charges'. The majority (Dalton J and Philippides JA) held that where a council's action to recover rates falls within both s 10(1)(d) (6-year period) and s 26(1) (12-year period), both provisions apply concurrently and the shorter period prevails; Fraser JA held that s 26(1) applies to the exclusion of s 10(1)(d) but that s 26(5) applies to interest. An implicit request for continued supply of water and sewerage services is sufficient to ground liability under s 59(1)(b) of the 2010 Regulation.
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