Annual contribution etc. deemed to be rates
152P Annual contribution etc. deemed to be rates
An amount shown in a levy notice, whether given by way of a separate notice or an item on a rate notice, is taken to be a general rate levied by the local government and the relevant provisions relating to general rates apply with all necessary modifications.
In this section—relevant provisions means the provisions of the Local Government Act 2009 or City of Brisbane Act 2010 prescribed under a regulation.
Notwithstanding subsections (1) and (2), rates or charges made and levied under the Local Government Act 2009 or City of Brisbane Act 2010 are in priority to amounts that, pursuant to subsection (1), are taken to be general rates.
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