Rates and Charges

Types	Levied on or payable by	Differentiation				Structure	Application
Ordinary rates (s 492)	All rateable land (ss 554, 555, 556)	4 Categories (ss 493, 514)				•  Wholly ad valorem or •  Base amount plus ad valorem (ss 497, 498, 499) Base amount may yield up to 50% of income from rate, category or subcategory (s 500)	Ordinary rate must be made each year (s 494) Ad valorem amount may be the same or different for categories (s 528) and the same or different for subcategories (s 529) Special rate may be made in addition to ordinary rate (s 495 and see note to s 495)
		Farmland (s 515)	Residential (s 516)	Mining (s 517)	Business (s 518)
		Optional subcategories (ss 493, 529)
		•  Intensity of land use •  Irrigability of the land •  Economic factors	•  Rural •  Centre of population	•  Kind of mining	•  Centre of activity
Special rates (s 492)	Rateable land that •  benefits from works, etc •  contributes to need for works, etc •  has access to works, etc (ss 495, 498, 538)	•  Works •  Services •  Facilities •  Activities provided or undertaken, or proposed to be provided or undertaken, by the council within the whole or any part of its area (other than domestic waste management services) (s 495)
Annual charges for domestic waste management services (s 496)	Each parcel of rateable land for which the service is available (s 496)	A council may determine differing amounts for the same charge (s 541)				•  Income from charges not to exceed reasonable cost to council of providing the service (s 504) •  Annual percentage increase on charge for individual property (s 510)	Charge must be made each year (s 496)
Other annual charges (s 501)	Each parcel of rateable land for which the service is provided or proposed to be provided (s 501)	•  Water supply services •  Sewerage services •  Drainage services •  Waste management services (other than domestic waste management services) •  Stormwater management services •  Other services prescribed by the regulations (s 501) A council may determine differing amounts for the same charge (s 541)				Charge may be a single amount, a rate per unit, or a combination (s 540) Charge may be of differing amounts (s 541) A minimum amount may be fixed (s 542) A single charge may be imposed for two or more services (s 501) Criteria for determining amount (s 539)	Charge may be made •  in addition to ordinary rate and •  in addition to or instead of special rate (s 503)
Charges for actual use (s 502)	The user of the service (s 502)	According to the nature of the service