Meeting papers

Revenue Statement - 2025/26



1.       INTRODUCTION
1.1       Abbreviations
In this Revenue Statement, for brevity and convenience:
•      references to the Act are to the Local Government Act 2009
•      references to the Regulation are to the Local Government Regulation 2012
•      references to the Department of Resources are to the Queensland Department of Natural
       Resources and Mines, Manufacturing and Regional and Rural Development.
1.2       Revenue Statement Adoption
Section 169(2)(b) of the Regulation requires a local government to prepare and adopt a Revenue
Statement each financial year as part its budget. Section 172 specifies the content to be included in
the Statement.
Pursuant to sections 169(2) and 172, Council resolved to adopt this Revenue Statement at a Special
Meeting of Council on 30 June 2025.
This Revenue Statement details the following:
•     general rates;
•     special rates (rates made and levied on some, but not all, rateable land in the shire)
•     separate rates (rates made and levied on all rateable land)
•     special charges (charges made and levied on some, but not all, rateable land in the shire)
•     separate charges (each a charge made and levied equally on all rateable land)
•     waste management charges
•     holding tank charges
•     administration, which covers concessions, discounts, and interest
•     cost-recovery fees
•     commercial charges for each business activity that Council conducts on a commercial basis.

1.3       Approach to Making/Levying Rates and Charges
Council has developed this Revenue Statement in accordance with its Revenue Policy, which aims
to raise revenue sufficient to enable it:
•      to deliver a budget that provides a robust financial basis for effective administration of
       expenditure and debt
•      to provide services in a manner directed at safeguarding inter-generational equity within the
        community, i.e. by endeavouring to meet the needs of the present without compromising the
        ability of future generations to meet their needs
•      to sustain its long-term operational capabilities
•      to encourage the development of a vibrant and strong local economy served by appropriate
       infrastructure and facilities
•      to provide certainty of funding for the provision of the infrastructure and services identified in
       its long-term strategic plans.

Council applies the following criteria to structuring its rates and charges:
•      pursuit of effectiveness and efficiency in meeting the objectives (financial, social, economic,
       environmental, and other) in its corporate plan and policies


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