One of things sure to cause confusion for developers is the different rules governing lot entitlements across different states.

Each one is unique – particularly in Queensland where lot entitlements are based on the valuation of the lot (the interest schedule) and the contribution schedules.

We take a look at the current state of play in Australia’s three most populous states.


Body corporate schemes in Queensland also have two lot entitlement schedules – the contribution schedule and the interest schedule.

The contribution schedule is used to calculate the share of each owner’s body corporate costs and the value of an owner’s vote when voting on an ordinary resolution.

The interest schedule calculates each owner’s share of the common property and body corporate assets. The value of the lot is also used to calculate local government rates and charges.

The interest schedule is based on the market value of the lot.

The contribution schedule is governed one of two guiding principles – the equality principle or the relativity principle.

Both are the means to the same end – that every lot owner contributes their fair share to the upkeep of the scheme. For example a larger apartment may contribute more than a smaller unit, or a restaurant on the ground floor, which uses more water and electricity contributes a greater amount.


In Victoria lot entitlements and liabilities are determined by the developer at the time of subdivision.

Like the Queensland legislation, Victoria recognises both lot entitlements and lot liabilities.

Lot liabilities are equally shared amongst all lot owners regardless of the size or value of their apartments.

Lot entitlements reflect the share of ownership of the common property and determines voting rights. A lot may be entitled to more than one vote.

New South Wales

Recent changes to the New South Wales legislation has changed how strata lot entitlements are calculated.

Prior to November 30, 2016, developers were allowed to self-assess entitlements and approve plans for lodgement.

Today, a qualified property valuer is required to assess lot entitlements using current market value as a guide and must be completed within two months prior to lodgement for registration.