Annual Report 2017-18

                                                                                        Financial Statements 2018



Noosa Shire Council

Notes to the Financial Statements
for the year ended 30 June 2018

Note 3. Revenue Analysis
                                                                                              2018              2017
                                                                                Notes         $'000             $'000


Rates, levies, grants and other revenue are recognised as revenue on receipt of funds
or earlier upon unconditional entitlements to the funds.

(a). Rates, Levies and Charges
Where rates monies are received prior to the commencement of the rating/levying
period, the amount is recognised as revenue in the period in which they are received,
otherwise rates are recognised at the commencement of rating period.

General Rates                                                                               47,955            46,988
Separate Rates                                                                               5,672             5,301
Special Rates                                                                                1,543             1,560
Waste Utility Charges                                                                       11,525            11,293
Other Rates, Levies and Charges                                                                 (1)                8
Total rates and utility charge revenue                                                      66,694            65,150
Less: Discounts                                                                             (1,888)           (1,850)
Less: Pensioner remissions                                                                    (795)             (769)

TOTAL RATES, LEVIES AND CHARGES                                                            64,011            62,531


(b). Fees and Charges
Fees and charges are recognised upon unconditional entitlement to the funds.
Generally this is upon lodgement of the relevant applications or documents, issuing
of the infringement notice or when the service is provided.

Building and Development Fees                                                                 2,741            2,524
Permits and Licences                                                                            831              745
Fines and Penalties                                                                             270              179
Registration Fees                                                                               334              293
Parking Penalties                                                                               692              587
User Fees and Charges                                                                           639              594
Other Statutory Fees                                                                            606              572

TOTAL FEES AND CHARGES                                                                       6,113            5,494




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