"The bureaucracy and politicians were convinced that larger local government would be more efficient economically, as well as being easier to control and administer " they were beyond wrong and significantly under-researched.
"While amalgamation might have looked like a 'bigger is better' option, I warn New Zealanders from falling into the same trap," he said.
A 2007 Reform Commission in Queensland recommended the amalgamation of 157 councils to 73. The councils are now undergoing de-amalgamation of some areas, including Noosa, where in March 2013 80 per cent of residents voted to de-amalgamate the region.
The QLGRA claims in 2008 the Queensland Government budgeted A$28 million ($29.7 million) assistance for councils to amalgamate, but actual costs were more than A$200 million.
QLGRA figures show local council debt before amalgamation was A$2 billion, but it had doubled to A$4 billion in 2014.
Operating expenditure over the same period increased by 7.4 per cent per annum, and council wages have risen by at least 3.4 per cent each year, "despite the CPI being below 2.5 per cent".
Mr Johnson said there has been strain put on communities disrupted by the whole experience. "Families and ratepayers are so disconnected from their local government they do not know who to turn to. There have been disruptions to services, a decline in Financial Assistance Grants and confusion as to where council boundaries lie."