Noosa Council Annual Report 24/25

Business Activities                                                                                                          Summary of Concessions
A business activity is defined in Schedule 4 of the LG
Act as the trading in goods and services by the local
                                                                   methodology prescribed by sections 19 and 20 of the
                                                                   LG Regulation, Council’s waste management activity
                                                                                                                             for Rates and Charges
government.                                                        was considered a significant business activity for the    General Rate Concessions                                               To be eligible to defer up to 50% of the general rate the
                                                                   period.                                                   In addition to classes of land granted a general rate                  applicant must:
Council conducted the following business activities                                                                          exemption, Council also provides general rates                          1 - own and occupy the property; and
during the period:                                                 Commercial Business Units                                 concessions to land deemed eligible in accordance                       2 - have no overdue rates and charges on the
 — Waste management                                                Pursuant to section 27(2) of the LG Regulation, a         with Council’s General Rate Concession Policy.                               property; and
 — H  oliday parks, including the Boreen Point                    commercial business unit is a business unit that                                                                                  3 - the/an occupier must hold:
     Campground, Noosa North Shore Beachfront                      conducts business in accordance with the prescribed       Applications received during the 2025/26 year that                            a) Pension Concession Card issued by Centrelink
     Caravan Park and Noosa River Holiday Park.                    key principles of commercialisation.                      meet the policy eligibility requirements will be granted                          or the Department of Veteran Affairs; or
                                                                                                                             a general rate concession for the year. Property owners                       b) Repatriation Health (Gold) Card issued by the
Significant Business Activity                                      Council did not nominate any business activities as       must immediately notify Council if there is a substantive                         Department of Veteran Affairs; or
In accordance with threshold of expenditure and the                commercial business units during the period.              change of land use for a property in receipt of a general                     c) Commonwealth Seniors Health Card; or
                                                                                                                             rate concession.                                                              d) Queensland Seniors Card issued by the
                                                                                                                                                                                                               Queensland State Government.


Competitive Neutrality                                                                                                       This general rate concession to eligible property
                                                                                                                             owners will be allowed under section 120(1)(b) of the LG               Note that automatic eligibility applies to those




                                                                                                                                                                                                                                                                    Noosa Council Annual Report 24/25
                                                                                                                             Regulation.                                                            ratepayers currently receiving a Pension Concession
Council is committed to ongoing compliance with                     — Operational and resource costs                                                                                                on their rate notice. Eligibility for those ratepayers with a
National Competition Policy principles and its legislative          — Administration and overhead costs                      Deferment of General Rates                                             Seniors Card will be assessed accordingly.
obligations in this area. Furthermore, Council is                   — Depreciation                                           Chapter 4, Part 10 of the LG Regulation allows Council
committed to ensuring that its business activities                  — Tax and debt equivalents                               to grant a rating concession to certain ratepayers by                  Interest charges, or the payment of an additional
operate on a level playing field with private businesses            — Return on capital / return on cost.                    entering an agreement to defer payment of the rates                    charge, will be applied to all general rates deferred
in the community.                                                                                                            and charges.                                                           under section 122(5) of the LG Regulation. The interest
                                                                   During the period, there were no investigation                                                                                   will be compound interest, calculated at daily rests. The
Council ensures that the pricing practises for each                notices provided to Council relating to competitive       Pursuant to sections 120(1)(a), 121(b), and 122(1)(b) of the           interest rate will be set at the 90-day bank bill rate as at
business activity comply with the principles of full cost          neutrality complaints. Accordingly, the Queensland        LG Regulation, Council may allow eligible pensioners to                the adoption of the 2025/26 Budget.
pricing such that total revenue, inclusive of identified           Competition Authority did not make any reportable         enter an agreement to defer the payment of rates.
and measured community service obligations and                     recommendations to Council in relation to a competitive                                                                          Pensioner Concessions
net of any advantages and disadvantages of public                  neutrality complaint.                                     Deferment for Pensioners                                               Council’s pensioner rate concession to eligible
ownership, should aim to cover the following elements:                                                                       To assist eligible pensioners who have experienced                     pensioners will be allowed under Chapter 4, Part 10 of
                                                                                                                             large increases in the rateable value of their property                the LG Regulation.
                                                                                                                             as determined by the Department of Resources, or


Special Rates and Charges
                                                                                                                             have experienced financial hardship, Council will                      Method of Calculation
                                                                                                                             allow deferment of up to 50% of the general rate. The                  The concession shall be 25% of the general rate up to a
                                                                                                                             deferred rates will accumulate as a debt against the                   maximum of $230.00 per annum, $115.00 per half year.
                                                                                                                             property until it is sold or until the death of the ratepayer.
Below is a list of Council levies and special charges for
                                                                                                                                                                                                    Arrangements to Pay
the period:                                                        There were no levies or special charges supplied by
                                                                                                                             The deferment of general rates applies only to rates                   Arrangements pursuant to section 129 of the LG
 — Noosa Waters Lock and Weir Maintenance Levy                     another local government under an agreement for
                                                                                                                             payable with respect to land included in Differential                  Regulation, for payment by instalments, will be allowed
 — Noosa Waters Canal Maintenance Levy                             conducting a joint government activity.
                                                                                                                             General Rates Categories 1, 5, 6, 7, 8, 10, 22, 23,                    for properties where there are no overdue rates and
 — Noosa Junction Levy
                                                                                                                             and 25 to 30.                                                          charges from previous rating periods and the ratepayer
 — Hastings Street Precinct Levy
 — Noosa Main Beach Levy
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