2014-01-02 Budget Attachments

Noosa Shire Council Revenue Statement


primary production purposes: land available for the business or industry of grazing, dairying, pig
farming, poultry farming, viticulture, orcharding, apiculture, horticulture, aquaculture, vegetable
growing, the growing of crops of any kind, forestry; or any other business or industry involving the
cultivation of soils, the gathering in of crops or the rearing of livestock; and where a farming
concession is granted by the Department of Natural Resources and Mines in accordance with
Chapter 2, Part 2, Division 5, Subdivision 2 of the Land Valuation Act 2010.
principal place of residence: a single dwelling house or dwelling unit that is the place of
residence at which at least one natural person who constitutes the owner/s of the land
predominantly resides, or a multi dwelling house or multi dwelling unit where at least one owner
is a pensioner who complies with the eligibility criteria contained in the Queensland Government’s
Rate Subsidy Scheme. In establishing principal place of residence Council may consider, but not
be limited to, the owner’s declared address for electoral, taxation, government social security or
national health registration purposes, or any other form of evidence deemed acceptable by the
Council.
The following cases do not comply with the definition of a principal place of residence namely a
single dwelling house or a single dwelling unit that is;
   (a) not occupied by at least one person/s who constitutes the owner/s, but occupied by any
       other person/s, whether in return for rent or remuneration or not, including members of the
       owner’s family; or
   (b) not occupied, whether permanently or temporarily (for more than 120 days of the financial
       year), including for the purposes of renovation or redevelopment, except in the case where;
         (i) a premises being renovated remains the registered principal place of residence for
               the purposes specified above and that the owner/s do not own any other property
               which they claim to be their principal place of residence; and
         (ii) a property is vacant for a period longer than 120 continuous days of the financial
               year due to the owner/s absence on an extended holiday, provided that the property
               remains vacant for the entire period of their absence.
         (iii) a property is occupied by the owner/s less than 120 days of the financial year due
               to the owner/s absence due to work commitments, provided that the absence is
               confirmed by the employer and the property remains vacant or is occupied by
               immediate family members only during the period of their absence.
         (iv) The owner is absent due to medical reasons of the owner or a close relative and this
               is confirmed by a health professional or a Commonwealth Carer’s Pension.
   (c) not owned by a natural person e.g. owned by a company, excepting where the ratepayer
       resides at the property as their principal place of residence.
principal residential purpose(s): means the purpose of a use of a dwelling house or dwelling
unit where that purpose is solely for a principal place of residence not containing any
improvements of a non-residential nature nor comprising any non-residential or commercial activity
unless such improvements or activity is limited to;
   (a) the owner/s working from home being either self-employed or working for their employer
       either permanently or temporarily, provided any such activity conforms with and does not
       exceed the conditions set out in the Differential General Rates Table included in
       Council’s Revenue Statement 2013/14, and/or;
   (b) engaging in a hobby or past-time that involves the sale, manufacture or provision of goods
       or services and/or the reception of customers to view, purchase or consult on any such
       goods or services on site, including low-key, kerb-side sales and stalls, provided any such
       activity conforms with and does not exceed the conditions set out in the Differential
       General Rates Table included in Council’s Revenue Statement 2013/14.

property: a parcel or parcels of land recorded together within Council’s systems for rating and
charging purposes.
rateable value is the value of land for the financial year as issued by the Department of Natural
Resources and Mines in accordance with the Land Valuation Act 2010.




                                              Noosa Shire Council Budget six months ending 30 June 2014   12