Queensland Consolidated Regulations
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LOCAL GOVERNMENT REGULATION 2012
- Made under the Local Government Act 2009
- As at 1 July 2024
- Reg 236 of 2012
TABLE OF PROVISIONS
CHAPTER 1 - PRELIMINARY
1. Short title
2. Definitions
CHAPTER 2 - LOCAL GOVERNMENTS
PART 1 - LOCAL GOVERNMENT AREAS, NAMES AND REPRESENTATION
3. What pt 1 is about
4. Names of local government areas
5. Classifications of local government areas
6. Boundaries of local government areas and any divisions
7. Number of councillors for a local government and any divisions of the local government area
PART 2 - CHANGING A LOCAL GOVERNMENT AREA, NAME OR REPRESENTATION
Division 1 - Changing boundaries of a local government
8. What div 1 is about
9. Communities of interest
10. Joint arrangements
11. Planning
12. Resource base sufficiency
Division 2 - Changing classification of a local government area
13. Changing classification of a local government area
Division 3 - Implementing particular local government changes
13A. What div 3 is about
13B. Implementing local government changes relating to changes of the boundaries of local government areas
CHAPTER 3 - THE BUSINESS OF LOCAL GOVERNMENTS
PART 1 - LOCAL LAWS
14. Local law register—Act, s 31
15. Anti-competitive provisions and review procedures
16. (Repealed)
PART 2 - BUSINESS REFORM, INCLUDING COMPETITIVE NEUTRALITY
Division 1 - Introduction
17. What pt 2 is about
18. Reforming a significant business activity
Division 2 - Identifying significant business activities for reform
19. Thresholds for significant business activities—Act, s 43
20. Identifying significant business activities for report
Division 3 - Full cost pricing
21. What div 3 is about
22. Full cost pricing
23. Cost of community service obligations
24. Community service obligations
25. Taking account of government taxes
Division 4 - Commercialisation
26. What div 4 is about
27. Commercial business unit
28. What are the key principles of commercialisation
29. Converting a business unit to a commercial business unit
30. Creating a commercial business unit
Division 5 - Code of competitive conduct
31. What div 5 is about
32. Elements of code of competitive conduct
33. Applying the competitive neutrality principle
34. Estimated activity statement
35. Activity statement
36. Cost of community service obligations
37. Particular roads activities not to include community service obligations
38. Building certifying activity—Act, s 47
39. Prescribed business activities—Act, s 47
Division 6 - Water and sewerage services
40. What div 6 is about
41. Full cost recovery for water and sewerage services
Division 7 - Competitive neutrality complaints
Subdivision 1 - Introduction
42. What div 7 is about
Subdivision 2 - Complaint process
43. Application of sdiv 2
44. Minimum requirements for complaint process
45. Making a complaint
46. Competition authority must investigate and report on complaint
47. Competition authority requiring further information
48. Competition authority refusing to investigate
49. Notice of intention to investigate
50. Power to require certain information from relevant local government or corporatised business entity
51. Matters competition authority must consider when investigating
52. Competition authority’s report on investigation
53. Public access to report
54. Information to persons given an investigation notice
55. Local government response to competition authority’s report
55A. Confidentiality requests
Subdivision 3 - Miscellaneous provision
56. Register
PART 3 - ROADS AND OTHER INFRASTRUCTURE
Division 1 - Roads
57. Prescribed particulars for register of roads—Act, s 74
Division 2 - Malls
58. Other matters connected with managing, promoting or using malls—Act, s 80A
Division 3 - Marine and aquatic matters
59. Harbours, jetties, breakwaters and ramps
60. Canals
61. The foreshore
62. Bathing reserves
Division 4 - Other matters
63. Public thoroughfare easements
64. Boundary works
PART 4 - LEVY ON KURANDA RAIL LINE
65. Definitions for pt 4
66. Imposition of levy
67. Payment of levy
68. Obligation to give annual statements
69. (Repealed)
70. Expiry
CHAPTER 4 - RATES AND CHARGES
PART 1 - PRELIMINARY
71. What ch 4 is about
72. What is the value of land
PART 2 - LAND EXEMPT FROM RATING
73. Land that is exempt from rating—Act, s 93
PART 3 - VALUE OF LAND USED FOR RATES
74. Rateable value of land
75. Working out the 2-year averaged value
76. Working out the 3-year averaged value
PART 4 - MINIMUM GENERAL RATES
77. Minimum general rates for land generally
78. Minimum general rates on timeshare property
79. Value of mining claim for fixing minimum general rates
PART 5 - DIFFERENTIAL GENERAL RATES
Division 1 - Introduction
80. Differential general rates
81. Categorisation of land for differential general rates
82. Later categorisation
Division 2 - Entering land to categorise land
83. Appointing categorisation officer
84. Identity card for categorisation officer
85. Exercise of power of entry
86. End of appointment of categorisation officer
87. Entering private property with notice
Division 3 - Notice of categorisation of land
88. Notice to owner of categorisation
Division 4 - Objecting to rates category
89. What div 4 is about
90. Land owner’s objection to rates category
91. Decision on a land owner’s objection
92. Land owner’s appeal against decision
93. Decision on a land owner’s appeal
PART 6 - SPECIAL RATES AND CHARGES
94. Levying special rates or charges
95. Carrying special rates or charges forward to a later financial year
96. Surplus special rates or charges after plan is carried out
97. Surplus special rates or charges after plan is cancelled
98. Returning special rates or charges incorrectly levied
PART 7 - UTILITY CHARGES
99. Utility charges
100. Utility charges before facilities are constructed
101. Working out utility charges for water services
102. Reading meters for utility charges
PART 8 - SEPARATE RATES AND CHARGES
103. Levying separate rates or charges
PART 9 - LEVYING AND ADJUSTING RATES AND CHARGES
Division 1 - Rate notices
104. Rate notice for rates or charges
105. Other amounts under rate notice
106. Entities to whom rate notice must be given
107. Issue of and period covered by rate notice
108. Electronic issue of rate notice and rating category statement
Division 2 - Adjusting rates or charges
109. What div 2 is about
110. Land stops being rateable land
111. Change in value
112. Change in rating category
113. Special rates become or stop being payable
114. Loss of entitlement to occupy land from State
115. Rates or charges paid before adjustment
Division 3 - Other matters about levying rates or charges
116. Limitation of increase in rates or charges levied
116A. Limitation of increase in rates or charges levied continues after compulsory acquisition of land
117. Rates or charges may be levied or adjusted after end of financial year
118. When rates or charges must be paid
Division 4 - (Expired)
PART 10 - CONCESSIONS
119. Concession for rates or charges
120. Criteria for granting concession
121. Types of concession
122. Resolutions for granting concession
123. Special provision for rebate for land occupied by pensioners
124. Refund of rebated rates or charges already paid
125. Special provision for agreement to defer rates or charges
126. Special provision for agreement to accept land transfer
PART 11 - PAYING RATES AND CHARGES
127. Who must pay rates and charges
128. Paying part of rates and charges
129. Paying rates or charges by instalments
130. Discount for prompt payment of rates or charges
131. Other benefits for prompt payment
PART 12 - OVERDUE RATES AND CHARGES
Division 1 - General provisions
132. What are overdue rates or charges and when do they become overdue
133. Interest on overdue rates or charges
Division 2 - Court proceedings for overdue rates or charges
134. Court proceedings for overdue rates or charges
135. Selling or acquiring land ends liability for overdue rates or charges
Division 3 - Selling or acquiring land for overdue rates or charges
Subdivision 1 - Preliminary
136. What div 3 is about
137. Reference to market value
Subdivision 2 - Selling land for overdue rates or charges
138. Selling land that is subject to a State encumbrance
139. Selling land that is subject to other restrictions
140. Notice of intention to sell land for overdue rates or charges
141. When procedures for selling land must start and end
142. Procedures for selling land
143. Conduct of auction
144. Procedures for selling land by another auction or negotiation
145. Procedures after sale of land
146. Application of proceeds of sale
147. Local government’s failure to comply with this subdivision
Subdivision 3 - Acquiring land for overdue rates or charges
148. Application of sdiv 3
149. Requirements for notice of intention to acquire land
150. Time to start procedures to acquire
151. Acquisition procedures
Division 4 - State pays overdue rates or charges
152. Satisfaction on termination of tenure
PART 13 - LAND RECORD OF LOCAL GOVERNMENT
Division 1 - Land record
153. What pt 13 is about
154. Land record to be kept
155. Public may inspect land record
156. Amending land record
157. Evidence of land record
Division 2 - Review of decisions by QCAT to amend land record
158. Who may apply for review
159. Powers of QCAT on review
Division 3 - Change in ownership of land
160. Definitions for div 3
161. Notice of change of owner of land for sale or other ownership changes for land
162. Local government to record change of owner
163. Previous owner can continue to be liable to pay rates or charges
CHAPTER 5 - FINANCIAL PLANNING AND ACCOUNTABILITY
PART 1 - GENERAL MATTERS ABOUT FINANCIAL MANAGEMENT SYSTEMS
164. Requirement to keep record of particular matters
PART 2 - FINANCIAL PLANNING DOCUMENTS
Division 1 - 5-year corporate plan
165. Preparation of 5-year corporate plan
166. 5-year corporate plan contents
Division 2 - Long-term asset management plan
167. Preparation of long-term asset management plan
168. Long-term asset management plan contents
Division 3 - Annual budget
169. Preparation and content of budget
170. Adoption and amendment of budget
171. Long-term financial forecast
172. Revenue statement
173. Unauthorised spending
Division 3A - (Expired)
Division 4 - Annual operational plan
174. Preparation and adoption of annual operational plan
175. Annual operational plan contents
PART 3 - FINANCIAL ACCOUNTABILITY DOCUMENTS
Division 1 - Financial statements and report
176. Preparation of financial statements
177. General purpose financial statement
178. Financial sustainability statements
179. Community financial report
Division 2 - Asset register
180. Non-current physical assets to be recorded
Division 3 - Annual report
181. What div 3 is about
182. Preparation of annual report
183. Financial statements
184. Community financial report
185. Particular resolutions
186. Councillors
187. Administrative action complaints
188. Overseas travel
189. Grants to community organisations and discretionary funds
190. Other contents
PART 4 - FINANCIAL POLICIES
191. Investment policy
192. Debt policy
193. Revenue policy
PART 5 - COMMUNITY GRANTS
194. Grants to community organisations
195. Community grants policy
PART 6 - SPENDING
196. Entertainment and hospitality
197. Advertising spending
198. Procurement policy
PART 7 - PUBLIC ACCESS TO PARTICULAR DOCUMENTS
199. Public access to relevant financial and planning documents
PART 8 - LOCAL GOVERNMENT FUNDS AND ACCOUNTS
Division 1 - Trust fund
200. Trust fund
201. Transferring money to or from a trust fund
Division 2 - Discretionary funds
201A. Purpose of division
201B. Requirements for local government about discretionary funds
202. Requirements for councillors about discretionary funds—Act, s 109
202A. Requirements for notice of allocation
PART 9 - ACCOUNTING RECORDS
203. Accounting records for funds generally
204. Financial report
205. Statement of estimated financial position
PART 10 - ASSET ACCOUNTING
206. Valuation of non-current physical assets
PART 11 - AUDITING
Division 1 - Internal audit function
Subdivision 1AA - Preliminary
206A. Prescribed class for large local government—Act, s 105
Subdivision 1 - Internal auditing and reporting
207. Internal audit
Subdivision 2 - Audit committee
208. Application of sdiv 2
209. (Repealed)
210. Audit committee composition
211. Audit committee meetings
Division 2 - External auditing
212. Auditing of financial statements by auditor-general
213. Presentation of auditor-general’s observation report
Division 3 - Controlled entities
213A. Notices for notifiable events and governing documents
213B. Local government to obtain copy of audited financial statements of controlled entities
PART 12 - OTHER MATTERS
214. Required amounts for insurances—Act, s 107
215. Notice of payment of notional GST
CHAPTER 6 - CONTRACTING
PART 1 - INTRODUCTION
216. What ch 6 is about
PART 2 - STRATEGIC CONTRACTING PROCEDURES
217. What pt 2 is about
218. Power to choose strategic approach
219. Effect of choice
220. Contracting plans
221. Significant contracting plans
222. Contract manual
PART 3 - DEFAULT CONTRACTING PROCEDURES
Division 1 - Introduction
223. What pt 3 is about
Division 2 - Entering into particular contracts
224. What div 2 is about
225. Medium-sized contractual arrangement—quotes needed first
226. Large-sized contractual arrangement—tenders needed first
227. Valuable non-current asset contract—tenders or auction needed first
228. Tender process
Division 3 - Exceptions for medium-sized and large-sized contractual arrangements
229. What div 3 is about
230. Exception if quote or tender consideration plan prepared
231. Exception for contractor on approved contractor list
232. Exception for register of pre-qualified suppliers
233. Exception for a preferred supplier arrangement
234. Exception for LGA arrangement
235. Other exceptions
Division 4 - Exceptions for valuable non-current asset contracts
236. Exceptions for valuable non-current asset contracts
PART 4 - PUBLISHING DETAILS OF PARTICULAR CONTRACTUAL ARRANGEMENTS
237. Publishing details of contractual arrangements worth $200,000 or more
PART 5 - OTHER MATTERS
238. Entering into a contract under a delegation
CHAPTER 7 - MONITORING AND ENFORCING LOCAL GOVERNMENT ACTS
239. Period prescribed for carrying out particular approved inspection programs—Act, s 134
239AA. (Expired)
CHAPTER 8 - ADMINISTRATION
PART 1 - COUNCILLORS
Division 1A - Councillor conduct
239A. Approval of code of conduct—Act, s 150E
239B. Other person who may be appointed as investigator—Act, s 150BA
239C. When summary of investigation report or investigation report must be made publicly available
Division 1 - Councillor remuneration
240. What div 1 is about
241. Establishing categories of local governments
242. Criteria for establishing categories
243. Deciding and reviewing categories to which local governments belong
244. Deciding maximum amounts of remuneration
245. (Repealed)
246. Remuneration schedule
247. Remuneration payable to councillors
248. Submission to vary remuneration in exceptional circumstances
Division 2 - Reimbursement of expenses and provision of facilities
249. What div 2 is about
250. Requirement to adopt expenses reimbursement policy or amendment
251. Notification of adoption of expenses reimbursement policy
252. Meetings about expenses reimbursement policy
Division 3 - Other matters
253. (Expired)
253A. (Expired)
254. Declaration of office—Act, s 169
254AA. Councillor training—Act, s 169A
254AB. Ordinary business matters relating to documents—Act, s 150EF
PART 2 - LOCAL GOVERNMENT MEETINGS AND COMMITTEES
Division 1A - Requirements for local government meetings generally
254A. What this division is about
254B. Public notice of meetings
254C. Notice of meetings and agendas for councillors or committee members
254D. Public availability of agendas
254E. Procedure at meetings
254F. Minutes
254G. Advisory committees exempted from taking minutes
254H. Recording of reasons for particular decisions
254I. Meetings in public unless otherwise resolved
254J. Closed meetings
254K. Participating in meetings by audio link or audio visual link
Division 1 - Requirements for meetings of a local government
255. What this division is about
256. Agenda of post-election meetings
257. Frequency and place of meetings
258. (Repealed)
259. Quorum at meetings
260. (Repealed)
261. Adjournment of meetings
262. Repeal or amendment of resolutions
Division 2 - Committees and requirements for committee meetings
263. What this division is about
264. Appointment of committees
265. Advisory committees
266. Alternate members of committees
267. Chairperson of committee
268. Frequency of meetings
269. Quorum
270. (Repealed)
Division 3 - (Repealed)
Division 4 - (Expired)
PART 2A - COUNCILLOR ADVISORS
Division 1 - Particular matters relating to councillor advisors
277G. Councillor advisors—Act, s 197D
Division 2 - Recommendation of remuneration commission
277H. Matters to consider in making recommendation relating to councillor advisors
PART 3 - LOCAL GOVERNMENT EMPLOYEES
Division 1 - Disciplinary action against local government employees
278. What div 1 is about
279. When disciplinary action may be taken
280. Types of disciplinary action
281. (Repealed)
282. Suspension of employees
283. Employee to be given notice of grounds for disciplinary action
Division 2 - Portability of long service leave
284. What div 2 is about
285. Continuation of particular local government employees’ accrued rights to long service leave
286. Recognition of previous periods of employment for particular local government employees
287. Payment by former employer to new employer towards long service leave entitlements accrued with former employer
PART 4 - AUTHORISED PERSONS
288. Who may be appointed as authorised persons—Act, s 202
PART 5 - REGISTER OF INTERESTS
289. What this part is about
290. Who maintains registers of interests
291. Contents of registers of interests
292. Obligation of chief executive officer and senior executive employees to correct register of interests
293. Who may inspect a register of interests
294. Access to particular registers of interests
295. Making available particular registers of interests and extracts of those registers
296. Queries on contents of register of interests
296A. Period for keeping and making available particular registers of interests
297. Improper disclosure of registers of interests
CHAPTER 9 - OTHER PROVISIONS
PART 1 - WAY TO HOLD A HEARING
298. Procedural requirements for hearings—Act, s 213
299. Witness fees—Act, s 214
PART 2 - SUPERANNUATION
299A. Meaning of salary of a permanent employee of a local government or local government entity
300. Local government entities—Act, s 216A
301. (Repealed)
302. Prescribed amount of yearly contributions—Act, s 220
303. Prescribed amount of yearly contributions—Act, s 220A
304. Interest payable on outstanding contributions—Act, s 224
PART 3 - DELEGATION OF POWERS
305. Particulars to be contained in register of delegations—Act, s 260
PART 4 - PROCESS FOR RESOLVING ADMINISTRATIVE ACTION COMPLAINTS
306. Process for resolving administrative action complaints—Act, s 268
PART 5 - OTHER PROVISIONS
307. LGAQ Ltd.—Act, s 287
PART 6 - LOSS OF LOCAL GOVERNMENT ASSET
307A. Recording and notifying loss of local government asset
CHAPTER 10 - GRANTS COMMISSION
308. What ch 10 is about
309. Recommendations
310. Allocation and distribution of financial assistance amount
311. Public may attend public hearings
CHAPTER 11 - REPEAL AND TRANSITIONAL PROVISIONS
PART 1 - REPEAL PROVISION
312. Repeal
PART 2 - TRANSITIONAL PROVISIONS
313. Definitions for pt 2
314. Implementation of particular local government changes
315. Competitive neutrality complaints started before commencement
316. References to QCA
PART 3 - TRANSITION FROM WBWC TO FCRC
317. Definitions for pt 3
318. Purpose of this part
319. Minister may declare transfer day
320. Successor in law
321. Instruments about WBWC
322. Novation of WBWC contracts to FCRC
323. Contractual rights are unaffected
324. Preservation of rights of employees
325. Transfer of WBWC assets and WBWC liabilities to FCRC
326. Existing delegations made to WBWC
327. Registration of transferred assets
328. Dissolution of WBWC
CHAPTER 12 - TRANSITIONAL PROVISIONS FOR QUEENSLAND INDEPENDENT REMUNERATION TRIBUNAL ACT 2013
329. Definitions for ch 12
330. Purpose of ch 12
331. When omission of previous section 245 has effect
332. Provision about remuneration during relevant period
333. Remuneration schedule published under previous section 246 after 1 July 2013 of no effect
334. Decisions of tribunal in relation to new local governments to be established after de-amalgamations
CHAPTER 13 - TRANSITIONAL PROVISIONS FOR LOCAL GOVERNMENT LEGISLATION AMENDMENT REGULATION (NO. 4) 2013
PART 1 - PRELIMINARY
335. Definition for ch 13
PART 2 - PARTICULAR PROVISIONS FOR 2013–14 FINANCIAL YEAR
336. Application of pt 2
337. References to budget meeting
338. References to financial year
339. Notice to owner of categorisation
340. 5-year corporate plans
341. Content of budget for period ending 30 June 2014
342. Adoption and amendment of budget
343. Annual operational plan contents
344. Community financial report
345. Requirements about discretionary funds
346. Statement of estimated financial position
347. Agenda of first meetings of new local governments
PART 3 - MISCELLANEOUS PROVISION
348. Reforming a significant business activity
CHAPTER 14 - TRANSITIONAL PROVISION FOR QUEENSLAND PRODUCTIVITY COMMISSION ACT 2015
349. Transfer of existing competitive neutrality complaints to QPC
CHAPTER 15 - TRANSITIONAL PROVISION FOR LOCAL GOVERNMENT LEGISLATION AMENDMENT REGULATION (NO. 3) 2015
PART 1 - LOCAL GOVERNMENT INFORMATION FOR 2016 QUADRENNIAL ELECTIONS
350. Local government areas and divisions for 2016 quadrennial elections—Act, s 8(4)
PART 2 - CONTINUATION OF LOCAL GOVERNMENT AREAS AFTER 2016 QUADRENNIAL ELECTION
351. Temporary continuation of local government areas
CHAPTER 16 - TRANSITIONAL PROVISION FOR LOCAL GOVERNMENT LEGISLATION (COUNCILLOR COMPLAINTS AND OTHER MATTERS) AMENDMENT REGULATION 2018
352. Application of s 186 to annual reports for particular financial years
CHAPTER 17 - TRANSITIONAL PROVISIONS FOR LOCAL GOVERNMENT LEGISLATION (IMPLEMENTING STAGE 2 OF BELCARRA) AMENDMENT REGULATION 2019
353. Application of s 186 to annual report for financial year starting 1 July 2019
354. Application of s 189 to annual report for financial year starting 1 July 2019
CHAPTER 18 - TRANSITIONAL PROVISIONS FOR LOCAL GOVERNMENT LEGISLATION (BOUNDARY CHANGES AND OTHER MATTERS) AMENDMENT REGULATION 2019
PART 1 - LOCAL GOVERNMENT AREAS AND DIVISIONS FOR 2020 QUADRENNIAL ELECTION
355. Local government areas and divisions for 2020 quadrennial election—Act, s 8
PART 2 - CONTINUATION OF LOCAL GOVERNMENT AREAS AND DIVISIONS AFTER 2020 QUADRENNIAL ELECTION
356. Temporary continuation of local government areas and divisions
CHAPTER 19 - TRANSITIONAL PROVISION FOR LOCAL GOVERNMENT LEGISLATION (INTEGRITY) AMENDMENT REGULATION 2020
357. Gifts and donations—sch 5, ss 12 and 14B
CHAPTER 20 - TRANSITIONAL PROVISIONS FOR LOCAL GOVERNMENT LEGISLATION AMENDMENT REGULATION (NO. 1) 2020
358. Definitions for chapter
359. Levy for 2020–2021 financial year
360. Selling land for overdue rates or charges
361. Copy of audited financial statements of controlled entities for financial year ending 30 June 2020
362. Existing notices about resolution to apply strategic contracting procedures
363. Existing invitations to tender and invitations for expressions of interest
364. Registers of interests of councillors
CHAPTER 21 - TRANSITIONAL PROVISION FOR QUEENSLAND FUTURE FUND (TITLES REGISTRY) ACT 2021
365. Transfer of existing competitive neutrality complaints to competition authority
CHAPTER 22 - TRANSITIONAL PROVISION FOR LOCAL GOVERNMENT (MORETON BAY CITY COUNCIL) AND OTHER LEGISLATION AMENDMENT REGULATION 2023
366. References to Moreton Bay Regional Council
CHAPTER 23 - TRANSITIONAL PROVISIONS FOR LOCAL GOVERNMENT LEGISLATION (BOUNDARY CHANGES AND OTHER MATTERS) AMENDMENT REGULATION 2023
366A. Definition for chapter
367. Particular financial documents for particular financial years
368. Budget for 2023–2024 financial year
CHAPTER 24 - TRANSITIONAL PROVISIONS FOR LOCAL GOVERNMENT (BOUNDARY CHANGES) AMENDMENT REGULATION 2023
PART 1 - LOCAL GOVERNMENT AREAS AND DIVISIONS FOR 2024 QUADRENNIAL ELECTION
369. Local government areas and divisions for 2024 quadrennial election—Act, s 8
PART 2 - CONTINUATION OF LOCAL GOVERNMENT AREAS AND DIVISIONS AFTER 2024 QUADRENNIAL ELECTION
370. Temporary continuation of local government areas and divisions
CHAPTER 25 - TRANSITIONAL PROVISIONS FOR LOCAL GOVERNMENT LEGISLATION (SUPERANNUATION) AMENDMENT REGULATION 2024
371. Definitions for chapter
372. Disciplinary actions that are deductions from salary or wages
373. Appeals relating to deductions from salary or wages
374. Employer contributions for particular existing employees during transition period
375. Employer contributions for permanent employees whose employment starts during transition period
376. Employee contributions for particular existing permanent employees other than defined benefit members
377. Employee contributions for particular existing permanent employees who are defined benefit members
SCHEDULE 1
Schedule 1A (Repealed)
SCHEDULE 2
SCHEDULE 3
SCHEDULE 3A
SCHEDULE 4
SCHEDULE 4A
SCHEDULE 5
SCHEDULE 5A
SCHEDULE 6
Schedule 7 (Repealed)
SCHEDULE 8
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