Local Government Act 2009

Rates may be levied on rateable land.

Rateable land is any land or building unit, in the local government area, that is not exempted from rates.

The following land is exempted from rates—

unallocated State land within the meaning of the Land Act;

land that is occupied by the State or a government entity, unless—

the government entity is a GOC or its subsidiary (within the meaning of the Government Owned Corporations Act 1993) and the government entity is not exempt from paying rates; or

the land is leased to the State or a government entity by someone who is not the State or a government entity;

land in a state forest or timber reserve, other than land occupied under—

an occupation permit or stock grazing permit under the Forestry Act; or

a lease under the Land Act;

Aboriginal land under the Aboriginal Land Act 1991, or Torres Strait Islander land under the Torres Strait Islander Land Act 1991, other than a part of the land that is used for commercial or residential purposes;

the following land under the Transport Infrastructure Act—

strategic port land that is occupied by a port authority, the State, or a government entity;

strategic port land that is occupied by a wholly owned subsidiary of a port authority, and is used in connection with the Cairns International Airport or Mackay Airport;

existing or new rail corridor land;

commercial corridor land that is not subject to a lease;

airport land, within the meaning of the Airport Assets (Restructuring and Disposal) Act 2008, that is used for a runway, taxiway, apron, road, vacant land, buffer zone or grass verge;

land that is owned or held by a local government unless the land is leased by the local government to someone other than another local government;

land that is—

primarily used for showgrounds or horseracing; and

exempted from rating by resolution of a local government;

land that is exempted from rating, by resolution of a local government, for charitable purposes;

land that is exempted from rating under—

another Act; or

a regulation, for religious, charitable, educational or other public purposes.

The land mentioned in subsection (3)(f) stops being exempted land when either of the following events first happens—

a development permit under the Planning Act comes into force for the land for a use that is not mentioned in subsection (3)(f);

development within the meaning of the Planning Act (other than reconfiguring a lot) starts for a use that is not mentioned in subsection (3)(f).