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Revenue Statement - 2025/26
2.9 Definitions
community titles lot: a lot in a scheme created under the Body Corporate and Community
Management Act 1997 or a predecessor Act, the Mixed Use Development Act 1993, the Integrated
Resort Development Act 1987, or cognate Queensland legislation.
extractive industry: the dredging, excavating, quarrying, sluicing or winning of materials from the
ground.
gross floor area-retail: The method, current for the time being, for measurement of retail tenancy
areas in:
(1) shopping centres;
(2) commercial buildings; and
(3) strip shops, free standing shops, semi-detached or terrace-type shops in suburban areas,
published by the Property Council of Australia Limited under the title, Method of Measurement for
Lettable Area.
home-hosted: the provision, or making available, of a habitable room, for example, a bedroom,
studio or cabin of a property, for use by 1 or more persons, other than the owner, whilst the owner
resides at the premises.
land use codes: the Department of Resources land use codes.
multi dwelling: dual occupancy, a primary and a secondary dwelling, or flats, on the same lot.
predominant use: for multiple usages, the main use that, in the opinion of Council, is being made
of the property or could potentially be made of it by virtue of the improvements made to it or the
activities conducted upon it.
primary production: farming business as defined by section 48 of the Land Valuation Act 2010:
(1) including grazing, dairying, pig farming, poultry farming, viticulture, orcharding, apiculture,
horticulture, aquaculture, vegetable growing, the growing of crops of any kind, forestry; or
any other business or industry involving the cultivation of soils, the gathering in of crops or
the rearing of livestock; and
(2) generating, for the land upon which it is conducted, a valuation concession in accordance
with Land Valuation Act chapter 2, part 2, division 5, subdivision 2.
PPR: means a dwelling that is the principal place of residence of which at least one natural person
who constitutes the owner of the land. In establishing whether a parcel is the owner’s principal place
of residence, Council may consider, without limitation, whether the owner has moved his or her
personal belongings into a residence on the land, the owner’s declared address for electoral,
taxation, social security, or national health registration purposes, or any other form of evidence
Council considers relevant.
The following dwellings are not principal places of residence:
(1) a dwelling not occupied by at least one person who is the owner, but occupied by another
person or other persons, whether in return for remuneration or not, including members of the
owner’s family or
(2) a dwelling vacant, permanently or temporarily, for more than 120 days in a given year,
except where:
(a) the dwelling is a place of residence undergoing renovation or redevelopment, and the
owner does not own any other property which they claim to be their principal place of
residence; or
(b) the property is vacant due to the owner’s absence on an extended holiday, provided
that the property remains vacant for the entire period of their absence; or
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