Local Government Act 1993

A council, in adopting policies and making decisions concerning the making or varying of rates, must take into account the principles that – rates constitute taxation for the purposes of local government, rather than a fee for a service; and the value of rateable land is an indicator of the capacity of the ratepayer in respect of that land to pay rates.

Despite subsection (1), the exercise of a council's powers to make or vary rates cannot be challenged on the grounds that the principles referred to in that subsection have not been taken into account by the council.