Australian Taxation Office - Legal Database: Miscellaneous Taxation Ruling
See http://law.ato.gov.au/atolaw/view.htm?Docid=MXR/MT20061/NAT/ATO/00001 (a .pdf document)
( MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number.
... Please note that the PDF version is the authorised version of this ruling.
Preamble: This document is not a 'public ruling' for the purposes of the Taxation Administration Act 1953. The document is, however, administratively binding on the Commissioner of Taxation.
What this Ruling is about
1. This Ruling provides assistance to entities in determining their entitlement to an Australian Business Number (ABN). In doing this the Ruling considers the meaning of certain key words and phrases used to define: an entity; and an enterprise.
The registration process
12. During the registration process, an entity is allocated an ABN and its details are entered in the Australian Business Register. The public can access certain specified information contained in the Register under section 26 unless a successful application has been made that keeps details undisclosed. The Commissioner of Taxation is the Registrar of the Australian Business Register.
Body politic:
38. 'Body politic' is not a defined term. The term takes its meaning from the general law. It includes the Crown in right of the Commonwealth, a State or Territory. However, government departments are not bodies politic in their own right. Instead, they are part of the larger body politic of the Commonwealth or State or Territory (see the treatment of departments in paragraphs 87 to 88 of this Ruling). Bodies such as municipal councils are bodies corporate rather than bodies politic.
39. A body politic, like a body corporate and corporation sole, has the ability to continue in existence indefinitely and to keep its identity regardless of changes to its membership. It also has the power to act, to hold property, to enter into legal contracts and to sue and be sued in its own name, just as a natural person can." )

Council's 'Right to Information' document
.. can be found at http://lockyervalley.qld.gov.au/images/PDF/about_council/policies/final%20right%20to%20information%20policy.pdf
Snippet
( "This policy is mandated by the Right to Information Act 2009.
Definitions: Right to Information: means processes or rights related to obtaining or providing information to the public (previously Freedom of Information).
Policy Objective: This policy establishes the right to information principles to be used by Lockyer Valley Regional Council, and applies to all activitiesactivities undertaken by Council and its staff. The policy has been developed to support Council in meeting its statutory obligations.
Policy Statement: Lockyer Valley Regional Council will carry out all of its right to information processes in accordance with the prescribed legislative framework. To do so it will applyapply the sound business processes to the identification of and subsequent release of information that is in Council’s possession or under Council’s control, unless on balance, it is contrary to the public interest to give access. Council will apply principles of openness, integrity and impartiality, promoting the public good, accountability and transparency to these processes. The policy provides a framework for the development and implementation of systems, practices and controls for the efficient and effective release of information." )
The Right to Information Act 2009 can be found at www.legislation.qld.gov.au/LEGISLTN/CURRENT/R/RightInfoA09.pdf

Council's 'Councillor Code of Conduct Guidelines - Aug. 2002' document
.. can be found at http://lockyervalley.qld.gov.au/images/PDF/about_council/policies/final%20procedure%20councillor%20code%20of%20conduct.pdf
Snippet
( "Introduction
This Code of Conduct sets out the standards of behaviour expected of councillors of the Lockyer Valley Regional Council. The requirements of this code are in addition to the roles, responsibilities and obligations of councillors, as set out in the Local Government Act 2009. Council considers this code to be a “procedure”, as per section 176(4) of the Local Government Act 2009 (see below).
Key Ethical and Behavioural Obligations - Councillors must:
o ensure their personal conduct does not reflect adversely on the reputation of the Council
o demonstrate respect for fellow councillors, council staff and other members of the public
o refrain from harassing, bullying or intimidating fellow councillors, council staff or other members of the public
o not communicate with the public or media on behalf of the Council, unless expressly authorized by the Council to make that communication
o when communicating with the public or the media, make it clear when they are expressing a personal opinion, and when they are speaking on behalf of Council
o when communicating with the public or the media to express a personal opinion about a Council resolution, respect the democratic process by first acknowledging that Council resolutions represent the majority view of Council.
Consequences of Failing to Comply with this Code
Section 176(4) of the Local Government Act 2009 provides: -
4) Inappropriate conduct is conduct that is not appropriate conduct for a representative of a local government, but is not misconduct, including for example - (a) a councillor failing to comply with the local government’s procedures; or (b) a councillor behaving in an offensive or disorderly way in a meeting of the local government or any of its committees.
A failure to comply with this code by a councillor (other than by the mayor or deputy mayor) will be inappropriate conduct (as defined in section 176(4)(a) of the Local Government Act 2009) and render a councillor liable to disciplinary action prescribed by section 181(1) of that Act.
Section 181(1) provides: -
(1) If the chief executive officer refers a complaint to the mayor, the mayor may make either or both of the following orders that the mayor considers appropriate in the circumstances - (a) an order reprimanding the councillor for the in appropriate conduct; (b) an order that any repeat of the inappropriate conduct be referred to the department’s chief executive as misconduct.
A failure to comply with this code by the mayor or deputy mayor will be considered misconduct and referred to the Chief Executive of the Department of Local Government (see section 177(5)(a) of the Local Government Act 2009). ")

Council's 'Advertising Spending' document
.. can be found at http://lockyervalley.qld.gov.au/images/PDF/about_council/policies/final%20advertising%20spending%20policy.pdf
Snippet
(" Definitions: This policy applies to advertising, which is, “promoting an idea, goods or services to the public where a fee is paid”.
Policy Statement:
1. LVRC may incur expenditure for the purpose of advertising providing:
a. the basis of the advertising is to educate and/or inform the public of Council matters
b. the informative and/or educational material is seen to be in the best interest of the local community
c. advertising is provided in a manner consistent and compliant with this policy document.
3. LVRC may not engage in advertising where:
a. it would be commonly determined that the message may be misinterpreted as being on behalf of a political party or local group
b. a political party or local group or individual is being disparaged or held to ridicule
c. members and/or staff of LVRC are named, depicted or otherwise promoted in a way that would be commonly deemed as being excessive
or gratuitous
d. the method or medium of advertising could be perceived as being manifestly excessive or extravagant in relation to the objective being
pursued.
5. When approving advertising expenditure, LVRC must ensure there is a clear line of accountability for content and expenditure and that
Council’s advertising policy is strictly adhered to. ")

Local Government Act 2009
Visit www.legislation.qld.gov.au/LEGISLTN/CURRENT/L/LocalGovA09.pdf
 Snippets:
"Sect. 4 (2) The local government principles are--
(a) transparent and effective processes, and decision-making in the public interest; and
(b) sustainable development and management of assets and infrastructure, and deliverydelivery of effective services; and
(c) democratic representation, social inclusion and meaningful community engagement; and
(d) good governance of, and by, local government; and
(e) ethical and legal behaviour of councillors and local government employees."
"Sect. 11 Local governments are bodies corporate etc.
A local government--
(a) is a body corporate with perpetual succession; and
(b) has a common seal; and
(c) may sue and be sued in its name."
"Sect. 12 Responsibilities of Councillors
(1) A councillor must represent the current and future interests of the residents of the localthe local government area
(2) All councillors of a local government have thehave the same responsibilities, but the mayor has some extra responsibilities.
(3) All councillors have the following responsibilities--
(a) ensuring the local government— (i) discharges its responsibilities under this Act; and (ii) achieves its corporate plan; and
(iii) complies with all laws that apply toapply to local governments;
(b) providing high quality leadership to the local government and the communitythe community;
(c) participating in council meetings, policy development, and decision-making, for the benefit of the local government area;
(d) being accountable to the community for the local government’s performance."
Councillors are accountable to the community for the local government’s performance.
"Sect. 13 Responsibilities of local government employees
(1) All employees of a local government have the same responsibilities, but the chief executive officer has some extra responsibilities.
(2) All employees have the following responsibilities--
 - (a) implementing the policies and priorities of the local government in a way that promotes--
 (i) the effective, efficient and economical management of public resources; and
 (ii) excellence in service delivery; and
 (iii) continual improvement;
- (b) carrying out their duties in a way that ensures the local government--
 i) discharges its responsibilities under this Act; and (ii) complies with all laws that apply to local governments; and (iii) achieves its
 corporate plan;
 - (c) providing sound and impartial advice to the local government;
 - (d) carrying out their duties impartially and with integrity;
 - (e) ensuring the employee’s personal conduct does not reflect adversely on the reputation of the local government;
 - (f) improving all aspects of the employee’s work performance;
 - (g) observing all laws relating to their employment;
 - (h) observing the ethics principles under the Public Sector Ethics Act 1994, section 4;
 - (i) complying with a code of conduct under the Public Sector Ethics Act 1994."

Local Government Regulation 2012
Visit www.legislation.qld.gov.au/LEGISLTN/CURRENT/L/LocalGovR12.pdf
 Snippet:
"Division 2 - External auditing -
212 - Auditing of financial statements by auditor-general :
(1) A local government’s general purpose financial statement and current-year financial sustainability statement for a financial year must be given to the auditor-general for auditing.
(2) Also, a local government’s long-term financial sustainability statement for the financial year must be given to the auditor-general for information."

Public Sector Ethics Act 1994 - Queensland
Visit www.legislation.qld.gov.au/LEGISLTN/CURRENT/P/PublicSecEthA94.pdf
 Snippets:
"Division 2 The ethics values
 - Sect. 6 Integrity and impartiality
In recognition that public office involves a public trust, public service agencies, public sector entities and public officials seek to promote public confidence in the integrity of the public sector and--
 - (a) are committed to the highest ethical standards; and
 - (b) accept and value their duty to provide advice which is objective, independent, apolitical and impartial; and
 - (c) show respect towards all persons, including employees, clients and the general public; and
 - (d) acknowledge the primacy of the public interest and undertake that any conflict of interest issue will be resolved or appropriately managed
 in favour of the public interest; and
 - (e) are committed to honest, fair and respectful engagement with the community. "
Public office officials, from the mayor to the receptionist behind the front desk, or on the phone, must perform to the highest ethical standards.
"Sect. 9 Accountability and transparency
In recognition that public trust in public office requires high standards of public administration, public service agencies, public sector entities and public officials--
(a) are committed to exercising proper diligence, care and attention; and
(b) are committed to using public resources in an effective and accountable way; and
(c) are committed to managing information as openly as practicable within the legal framework; and
(d) value and seek to achieve high standards of public administration; and
(e) value and seek to innovate and continuously improve performance; and
(f) value and seek to operate within a framework of mutual obligation and shared responsibility between public service agencies, public
sector entities and public officials."
Queensland government > Code of Conduct > Local Government, at www.ethics.qld.gov.au/code-of-conduct/local-government.aspx reads,
“Local Government --- The Public Sector Ethics Act 1994(PSEA) provides for two types of codes of conduct: 1. The Code of Conduct for the Queensland Public Service - which is applicable to all public service agencies; 2. Entity Specific Codes of Conduct which apply to the specific public sector entity that developed the code.The PSEA requires that both types of codes are based upon the ethical principles and values contained within that Act. As Local Governments do not fall within the definition of public service agencies they are required to develop their own code.”
As the PSEA does not apply to employees (incl. the mayor and councillors) of the Lockyer Valley Regional Council, it is envisaged that the ethical standards per the PSEA would at least be a guide for minimal conduct by council employees, incl. the mayor and councillors.

Minister for Local Government, Community Recovery and Resilience
David Crisafulli MP, Member for Mundingburra
Level 18, Mineral House, 41 George Street, Brisbane Qld. 4000
P.O. Box 15031, City East Qld. 4002
Ph: 07 32341870 ; Fax: 07 30128901
Department of Local Government, Community Recovery and Resilience
see www.dlg.qld.gov.au/about-lg/our-department.html
Local Government Remuneration and Discipline Tribunal
www.dlgcrr.qld.gov.au/about-local-government-and-councils/local-government-remuneration-and-discipline.html reads
"The Local Government Remuneration and Discipline Tribunal is established under chapter 6, part 3 of the Local Government Act 2009. The tribunal is an independent body, made up of three suitably qualified persons appointed by the Governor in Council. It is responsible for regularly reviewing and determining the remuneration payable to councillors and for dealing with complaints of serious misconduct by councillors.
The department provides administrative and secretariat assistance to the tribunal to enable it to effectively perform its responsibilities."
Statutory forms for local governments, other than Brisbane City Council
www.dlg.qld.gov.au/statutory-forms/local-government/resources-lg/statutory-forms.html reads
"Warrants to enter property --- may be sought from a magistrate's court to enable access to property where there are reasonable grounds to suspect that evidence of an offence under a Local Government Act may be found. Only an authorised person may apply for a warrant. The requirements for applying for a warrant and executing a warrant are set out under sections 130 and 131 of the Local Government Act 2009 (LGA). An application for a warrant must be submitted to a magistrate using the following approved form."

 

 

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