Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies to the occupier (other than the State or a government entity) of a structure that is on land that—
(a) is not rateable land, and therefore not subject to rates; and
(b) is in, or is adjoining, a local government area; and
(c) is below the high-water mark.
(2) The high-water mark is the ordinary high-water mark at spring tides.
(3) The local government for the local government area may, by resolution, levy a fee on the occupier of the structure for the use of the local government's roads and other infrastructure.
(4) For subsection (3), fee includes a tax.