Building Units and Group Titles Act 1980

For all purposes in relation to the making, levying or recovery of rates or charges by a local government pursuant to the Local Government Act 2009 or the City of Brisbane Act 2010 in relation to a parcel the following provisions have effect—

the value of the parcel shown in the valuation shall be apportioned by the local government between the lots comprised in the parcel in proportion to the lot entitlements of the respective lots as shown on the registered plan;

save as is provided in section 67, the body corporate is not liable in respect of the parcel for any rate or charge made and levied by the local government;

the proprietor of each lot comprised in the parcel is deemed to be the owner in fee simple in possession of the lot as if it were a separate parcel of land having a value equal to that apportioned to it under paragraph (a) and is liable accordingly for any rate or charge made and levied by the local government on the owners of land;

where part of a parcel is subject to rates or charges or rates and charges levied by a local government in respect of water supply, sewerage, cleansing or garbage services otherwise than on the basis of value—such rates or charges or rates and charges shall be levied upon the proprietor of each lot, in accordance with such basis or bases as may be adopted by the local government pursuant to the Local Government Act 2009 or the City of Brisbane Act 2010.

However, where a rate or charge can not be directly related to use of the service within a particular lot, the rate or charge shall be apportioned by the local government between the lots in accordance with the lot entitlements of the respective lots.