Local Government Act 1993 No 30
Current version for 14 May 2020 to date (accessed 7 June 2020 at 20:29)
Chapter 15 Part 4 Section 536
536   What criteria are relevant in determining the base amount?
(1)  In determining a base amount of a rate, the council must have regard to (but is not limited to) the following—
  its general administration and overhead costs
  the extent to which projected ad valorem rates on individual properties do not reflect the cost of providing necessary services and facilities
  the level of grant or similar income available to provide necessary services and facilities
  the degree of congruity and homogeneity between the values of properties subject to the rate and their spread throughout the area
  whether a rate that is wholly an ad valorem rate would result in an uneven distribution of the rate burden because a comparatively high proportion of assessments would bear a comparatively low share of the total rate burden
  in the case of a special rate—the cost of providing the works, services, facilities or activities to the parcels of land subject to the rate (ignoring the rateable value of those parcels).
(2)  The council, in having regard to its general administration and overhead costs, must use net costs, with income being included in the calculation of standard costs for all community service functions, library services, recreational and cultural facilities and amenities and the like.