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2026-2027 FEES AND CHARGES · Report
GENERAL COMMITTEE MEETING 9 JUNE 2026
7.10 2026-2027 FEES AND CHARGES
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 - Fees and Charges Schedule 2026-27
EXECUTIVE SUMMARY
General cost-recovery fees and commercial charges are proposed to generate approximately $31
million in the 2026–27 financial year, representing around 19% of Council’s operating revenue.
Fees and charges have been reviewed as part of the 2026–27 budget process to ensure alignment
with the cost-recovery principles under the Local Government Act 2009. Cost-recovery fees are set
at or below the cost of service delivery, while commercial charges are based on full cost pricing,
having regard to market considerations and Council’s identified business activities.
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
B. Pursuant to sections 97, 98 and 262(3)(c) of the Local Government Act 2009, adopt the 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 2026-27 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.
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.
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GENERAL COMMITTEE MEETING 9 JUNE 2026
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
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
Page 3
GENERAL COMMITTEE MEETING 9 JUNE 2026
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