2021-06-30 Special Meeting Agenda

SPECIAL MEETING AGENDA    30 JUNE 2021


                         ATTACHMENT 5




                           Page 29 of 67

SPECIAL MEETING AGENDA                                                                   30 JUNE 2021

                                                                                      ATTACHMENT 5

  EE om      NOOSA                                                         Council Policy
   er i      Reelenree                                               GENERAL RATE
                                                             DONATIONS POLICY

  Corporate Plan Reference:                  The Noosa Community
  Endorsed by Council:                      30 June 2021
  Policy Author:                             Director Corporate Services

 POLICY BACKGROUND

 Noosa Council recognises that community organisations provide an extensive range of valuable
 community, sporting, recreational, environmental and cultural services to residents of the shire.
 These services play a key role in the development of strong and connected communities and the
 provision of positive lifestyle choices for residents.
 Council currently supports these organisations through a number of mechanisms including direct
 staff assistance and advice, the annual Council community grants program and via reduced fees
 payable including development fees and contributions.
 Council is also committed to supporting community organisations by providing a donation up to the
 value of the annual general rates levied on a property owned or utilised by an eligible community
 organisation.
 COUNCIL POLICY

 Legislative requirements
 Section 93 (3) of the Local Government Act 2009 states that certain land is exempt from general
 rates. Section 73 of the Local Government Regulation 2012 further details land that is exempt from
 rating in accordance with Section 93(3)(j)(ii) of the Locaf Government Act 2009.
 Section 119 of the Loca/ Government Regulation 2012 states that Council may grant a ratepayer a
 concession for rates or charges. Section 120(1)(b)(i) states that the concession may be granted if
 Council is satisfied the land is owned by an entity whose objects do not include making a profit.
 Eligibility Criteria
 To be eligible for a donation under this policy, community organisations must meet the following
 eligibility criteria. Organisations must:
 All;   Be an incorporated not for profit organisation or a company limited by guarantee that has
        been endorsed by the Australian Taxation Office as a charity (tax exempt fund or deductible
        gift recipient);
 2.     Be a registered not for profit association in Queensland;
 3.     Either own, lease or be trustee for the subject land, and be directly responsible for the
        payment of rates and charges levied by Council;
 4.     Be substantially volunteer-based and not in receipt of Queensland or Australian
        Government operational funding;
 3.     Not operate under a commercial business model; and
 6.     Organisations must demonstrate their eligibility by completing the ‘Donations In-lieu of
        Rates and Charges Levied by Council’ form.

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