Local Government Act 1993

A council, by absolute majority, may declare that the general rate, a service rate or a service charge varies within the municipal area or within different parts of the municipal area according to any or all, or a combination of any or all, of the following factors:the use or predominant use of the land; the non-use of the land; the locality of the land; any planning zone; any other prescribed factor.

For the purposes of subsection (1)(a), use means use for any of the following purposes:residential purposes; commercial purposes; industrial purposes; public purposes; primary production; sporting or recreation facilities; quarrying or mining.

If a general rate is varied under subsection (1) according to a factor, the council may, if the general rate does not include a fixed charge, set a minimum amount payable in respect of that rate as varied in accordance with that factor.

A council may not set under subsection (2A) a minimum amount payable in respect of a general rate varied under subsection (1) in accordance with a factor if the minimum amount would – in respect of the 2012-2013 financial year, apply to more than the relevant percentage in respect of the council, as determined under section 89B for that financial year, of the number of areas of land that is rateable land to which that factor relates; or in respect of any other financial year, apply to more than the relevant percentage in respect of the council, as determined under section 89B for that financial year, of the number of areas of land that is rateable land to which that factor relates.

If a minimum amount payable in respect of a general rate is set under subsection (2A) and that minimum amount applies in relation to rateable land, a minimum amount, if any, set under section 90(4) in respect of the general rate does not apply in relation to the rateable land.

A council must not apply a higher general rate on a State Government body than it would apply on a body of a similar nature that is not a State Government body.

In this section – Government Business Enterprise has the same meaning as in the Government Business Enterprises Act 1995;State Government body means a State Service Agency, a statutory authority, a State-owned company or a Government Business Enterprise;State-owned company means a company incorporated under the Corporations Act that is controlled by the Crown, a Government Business Enterprise or a statutory authority or another company that is so controlled; statutory authority means a body or authority, whether incorporated or not, that is established or constituted by or under an Act or under the Royal Prerogative, being a body or authority which, or of which the governing authority, wholly or partly comprises a person or persons appointed by the Governor, a Minister or another statutory authority but does not include a State Service Agency.