Original source · versioned page text
FURTHER REPORT - 2026-2027 FEES AND CHARGES (referred from General Committee dated 9 June 2026 Item 7.10) · Report
ORDINARY MEETING 18 JUNE 2026
12.3 FURTHER REPORT - 2026-2027 FEES AND CHARGES (referred from
General Committee dated 9 June 2026 Item 7.10)
Author Financial Services Manager, Zach Morton-Adair
Financial Services | Corporate Services Department
Index ECM/ Subject / 7.45 – 2026 – 2027 Fees and Charges
Attachments 1. Attachment 1 - 2026-2027 Fees And Charges Report - Final version
EXECUTIVE SUMMARY
At the General Committee Meeting dated 9 June 2026, a report was presented to Council
recommending the adoption of Fees and Charges for 2026-2027.
However, since the compilation of the document (i.e. Attachment 1 to the report provided to the
General Committee Meeting dated 9 June 2026), a number of amendments have subsequently been
identified with these mainly relating to the declaration of new fees by the State Government for Right
For Information applications, the removal of some environmental health fee descriptors (as these
are covered within existing forms) and the correction of a number of fee changes within waste and
cemeteries through a transmission issue between Council and its software provider.
This report updates the document with the amended 2026-2027 Fees and Charges (refer to
Attachment 1).
As noted in the previous report, the adoption of the fees and charges schedule prior to finalisation of
the budget provides transparency and advance notice to the community and service users,
supporting informed decision-making and financial planning. The proposed approach supports
Council’s financial sustainability objectives by reinforcing a user-pays framework, ensuring equitable
cost allocation, and minimising reliance on general rate revenue.
RECOMMENDATION
That Council:
A. Note the report by the Financial Services Manager to the General Meeting dated 9 June 2026
and the Further Report to the Ordinary Meeting dated 18 June; and
B. Pursuant to Sections 97, 98 and 262(3)(c) of the Local Government Act 2009, adopt the updated
2026-27 financial year cost-recovery fees and commercial charges provided as Attachment 1 to
the report.
REPORT
Section 97 of the Local Government Act 2009 requires that cost-recovery fees are to be set at a level
equal to or less than cost of providing a particular service. The general principle in setting general
cost-recovery fees and commercial charges is that the costs of services should be borne by those
who benefit from them.
As part of the 2026-2027 budget development, fees and charges were reviewed to ensure that where
possible prices were set for anticipated volumes at cost reflective levels in line with legislation.
Increases identified at levels above standard thresholds were subsequently presented to Councillors
through budget workshops for discussion and agreement.
See the original
The page text is free to read. Viewing or downloading an original file needs an account.
Log in to see the originalFull text of the other 2 pages
Page 2
ORDINARY MEETING 18 JUNE 2026 Charges which are commercial in nature are set in accordance with Section 262(3)(c) of the Local Government Act 2009. Commercial charges are applicable to both of Council’s nominated business activities, Waste Management and the Holiday Parks. Full cost price modelling was undertaken for both of these activities to ensure that charges reflected full cost and a user pays philosophy, and no general rate subsidy is required. Link to Corporate Plan Theme No. 5. - Excellence This theme focuses on customer experience, financial sustainability, innovation and technology, levels of service, governance, our employees and volunteers, funding streams and asset management practices. Objective 5.2 Continue to deliver a financially sustainable Council that has the resources now and into the future to achieve its strategic objectives. This will be supported through the introduction of enhanced sustainability reporting and performance indicators, as well as ESG (environment social and governance) accounting practices as guided by statutory requirements. Previous Council Consideration Council considers fees and charges levels annually as part of the budget process. Fees and charges can also be amended, removed or introduced during a financial year via Council resolution. Finance General cost-recovery fees and commercial charges are expected to generate approximately $31 million in the 2026-27 financial year, representing approximately 19% of Council’s combined annual operating revenue. Risk & Opportunities Failure to appropriately adopt general cost-recovery fees and commercial charges may result in Council being left without the head or power to charge for goods and services, compromising ongoing financial sustainability and Council’s reputation. Human Rights In developing this Report, the subject matter has been considered in accordance with the requirements of the Queensland Human Rights Act 2019. It is considered that the subject matter does not conflict with any human rights and supports a human rights approach to decision making by Council. Council representatives will endeavour to act and make decisions under this report in a manner that is compatible with human rights. This report should be read in conjunction with Council’s Human Rights Policy. Consultation External Consultation - Community & Stakeholder Nil. Internal Consultation
Page 3
ORDINARY MEETING 18 JUNE 2026
Departments consulted:
Office of the CEO, Mayor & Community Services Corporate Services
Councillors
X Mayor & Councillors X Director X Director
X Chief Executive Officer Community Connection X Financial Services
X Executive Officers Sport & Active Lifestyles Revenue Services
Community Engagement Arts & Culture ICT
Governance Customer Experience Procurement
People & Culture
Strategy & Environment Development & Regulation Infrastructure Services
X Director X Director X Director
Strategy & Sustainability Development Assessment Civil and Asset operations
Economic Development & Infrastructure Planning, Design
Local Laws
Destination Management and Delivery
Environmental Services Environmental Health Waste
Innovation & Digital Hub Building & Plumbing Building & Facilities
Commercial Property Property / Permits Disaster Management
Fleet