Local Government Regulation 2012

A local government may levy utility charges on any basis the local government considers appropriate.

For example, utility charges may be levied on the basis of any, or any combination, of the following—

the rateable value of land;

the use made of—

a particular parcel of land; or

a particular structure; or

a class of land or structure;

any circumstances that are peculiar to the supply of a service to—

a particular parcel of land; or

a particular structure; or

a class of land or structure.

A local government may do 1 or both of the following—

levy utility charges for services that have been supplied or are to be supplied during part of the financial year and part of another financial year;

levy differing utility charges for services that have been supplied or are to be supplied during various periods in 1 or more financial years, and decide the way the charges are to be apportioned.

However, a local government may only levy utility charges for services—

supplied in the last financial year; or

supplied, or to be supplied, in the current financial year; or

to be supplied in the next financial year.