Fire Services Act 1990

A levy notice may be given to the owner of prescribed property—

as an item on a rate notice given to the owner in respect of that property; or

as a separate notice given before 1 January of the financial year to which the notice relates.

Where for any financial year a local government gives to the owner of prescribed property in respect of that property 2 or more rate notices, each relating to part of that financial year, a levy notice is taken to be given to the owner in accordance with subsection (1)(a) if each rate notice contains an item for the payment in respect of that property of—

such amount as bears to the total of the annual contribution for the financial year the same proportion as the period (in months) for which the rate notice is given bears to 12; and

the amount of any arrears of annual contribution.

Where notification is given as a separate notice, that notice is taken to be a rate notice under the Local Government Act 2009 or, in the case of Brisbane City Council, the City of Brisbane Act 2010.

A notification must not be given as an item on a rate notice unless—

where only 1 rate notice is given for a financial year—that rate notice is given before 1 January of that financial year;

where 2 or more rate notices are given for a financial year—the first of those notices is given before 1 January of that financial year.