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2017-06-29 Special Meeting Agenda
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AGENDA
Special Meeting
Thursday, 29 June 2017
commencing at 10am
Council Chambers, 9 Pelican Street, Tewantin
Committee: Crs Tony Wellington (Chair), Jess Glasgow, Ingrid Jackson,
Joe Jurisevic, Frank Pardon, Brian Stockwell, Frank Wilkie
“Noosa Shire – different by nature”
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Full text of sections 2 to 105 (of 193)
Section 2
SPECIAL MEETING AGENDA 29 JUNE 2017
TABLE OF CONTENTS
ITEM PAGE
ATTENDANCE & APOLOGIES -
SPECIAL MEETING REPORTS 3
1 ADOPTION OF THE 2017/18 OPERATIONAL PLAN, BUDGET AND
ORGANISATIONAL STRUCTURE 3
2 DELEGATIONS FOR THE PLANNING ACT 2016, PLANNING REGULATION 2017
AND DEVELOPMENT ASSESSMENT RULES -
Report to be tabled separately
MEETING CLOSURE -
ATTACHMENTS:
Item Folder
Ref.
1 Operational Plan Tab 1
2 Financial Sustainability Policy Tab 2
3 Investment of Surplus Funds Policy Tab 3
4 Debt Policy Tab 4
5 Procurement Policy Tab 5
6 Revenue Policy Tab 6
7 Revenue Statement Tab 7
8 2017/18 Financial Statements, Long Term Financial Forecast and Tab 8
Financial Sustainability Ratios
9 Rates and Charges Comparison Tab 9
10 Schedule of Levies and Separate Charges Tab 10
11 Fees and Charges Tab 11
12 Capital Works Program Tab 12
13 Organisational Structure Tab 13
Page 2 of 6
Section 3
SPECIAL MEETING AGENDA 29 JUNE 2017
SPECIAL MEETING REPORTS
1 ADOPTION OF THE 2017/18 OPERATIONAL PLAN, BUDGET AND ORGANISATIONAL
STRUCTURE
DOCUMENT INFORM AT ION
Author Chief Executive Officer, Brett de Chastel
CEO’s Office
Index ECM/ Subject/ 2017-2018 Budget
Attachments 1 Operational Plan
2 Financial Sustainability Policy
3 Investment of Surplus Funds Policy
4 Debt Policy
5 Procurement Policy
6 Revenue Policy
7 Revenue Statement
8 2017/18 Financial Statements, Long Term Financial Forecast and
Financial Sustainability Ratios
9 Rates and Charges Comparison
10 Schedule of Levies and Separate Charges
11 Fees and Charges
12 Capital Works Program
13 Organisational Structure
EXECUTIVE SUMMARY
The recommendations set out below will enable the Council to adopt its 2017/18 Operational Plan,
Budget and Organisational Structure. The recommendations have been structured to allow
Council to adopt separate resolutions as required.
RECOMMENDATIONS
1. Operational Plan
“That Council, pursuant to section 174 of the Local Government Regulation, adopt for the
2017/18 financial year its annual Operational Plan 2017/18, provided as Attachment 1.”
2. 2017/18 Budget
“That Council:
1. Adopt the Financial Sustainability Policy, which is provided as Attachment 2.
2. Pursuant to section 191 of the Local Government Regulation, adopt for the 2017/18
financial year the Investment of Surplus Funds Policy, which is provided as
Attachment 3.
3. Pursuant to section 192 of the Local Government Regulation, adopt for the 2017/18
financial year the Debt Policy, which is provided as Attachment 4.
4. Pursuant to section 198 of the Local Government Regulation, adopt the Procurement
Policy, which is provided as Attachment 5.
Page 3 of 6
Section 4
SPECIAL MEETING AGENDA 29 JUNE 2017
5. Pursuant to section 169 of the Local Government Regulation, adopt for the 2017/18
financial year:
a) the Revenue Policy, which is provided as Attachment 6;
b) the Revenue Statement, which is provided as Attachment 7; and
c) the long-term financial forecast for the period 2017/18 to 2026/27, which is
provided as part of Attachment 8.
6. Pursuant to section 169(1)(b) of the Local Government Regulation, adopt for the
2017/18 financial year:
a) the statement of comprehensive income
b) the statement of financial position;
c) the statement of cash flows;
d) the statement of changes in equity; and
e) details of financial sustainability ratios,
which are provided as Attachment 8.
7. Pursuant to section 169(6) of the Local Government Regulation, determines that the
total value of the change in the rates and utility charges levied for the financial year
compared with the rates and utility charges levied in the previous budget is set out in
Attachment 9.
8. Pursuant to section 80 and section 81(3) of the Local Government Regulation 2012,
for the 2017/18 financial year:
a) adopt a differential rating system; and
b) resolve that the different categories of rateable land and a description of those
categories are as stated in Table 1 of the Revenue Statement.
9. Pursuant to section 94(1)(a) of the Local Government Act and section 80 of the Local
Government Regulation, levy, for the 2017/18 financial year, general rates on all
rateable land in the local government area at the differential general rate set out for
each category of rateable land in Table 2 of the Revenue Statement.
10. Pursuant to section 77 of the Local Government Regulation, fix a minimum general rate
for each category of rateable land in the amounts set out in Table 2 of the Revenue
Statement.
11. Pursuant to section 81(4) and (5) of the Local Government Regulation, delegate the
power to identify the rating category to which each parcel of rateable land belongs to
the Chief Executive Officer.
12. Pursuant to section 94(1)(b)(i) of the Local Government Act and section 94 of the Local
Government Regulation:
a) levy the special rates and charges set out in the Revenue Statement; and
b) adopt the overall plan for each special rate and charge set out in Appendix 1-9
of the Revenue Statement.
13. Pursuant to section 94(1)(b)(ii) of the Local Government Act and section 99 of the Local
Government Regulation, levy for the 2017/18 financial year the utility charges for waste
management set out in the Revenue Statement.
14. Pursuant to section 94(1)(b)(iii) of the Local Government Act and section 103 of the
Local Government Regulation, levy for the 2017/18 financial year the separate rates
and charges set out in the Revenue Statement.
Page 4 of 6
Section 5
SPECIAL MEETING AGENDA 29 JUNE 2017
15. Pursuant to section 97(1) of the Local Government Act fix, for the 2017/18 financial
year, the cost recovery fees and commercial charges and the regulatory fees and
commercial charges provided as Attachment 11.
16. Pursuant to Section 118 of the Local Government Regulation, resolve that rates and
charges must be paid within thirty (30) days after the date of issue of a rates notice.
17. Pursuant to section 129 of the Local Government Regulation, allow the payment of
certain rates and charges by instalment in the circumstances, and on the terms, set out
in the Revenue Statement.
18. Pursuant to section 130 of the Local Government Regulation, resolve that it allow a
discount for the prompt payment of certain rates and charges on the terms set out in
the Revenue Statement.
19. Pursuant to section 133 of the Local Government Regulation, resolve that interest be
payable on overdue rates and charges in the way, and at the rate, set out in the
Revenue Statement.
20. Pursuant to section 120, section 121 and section 122 of the Local Government
Regulation, grant concessions for rates and charges to certain ratepayers, and classes
of ratepayers, as set out in the Revenue Statement.
21. Adopt the 2017/18 Capital Works Program which is provided as Attachment 12.”
3. Organisational Structure
“That Council adopt its Organisational Structure which is provided as Attachment 13.”
REPORT
This report provides Council with the necessary recommendations to enable it to adopt its
Operational Plan, 2017/18 Budget and Organisational Structure.
Resolutions to adopt Council’s annual budget have previously been reviewed by King and Co. to
ensure compliance with the relevant provisions of the Local Government Act and Local
Government Regulation.
The adoption of the Council’s 2017/18 Budget package is the second budget in this term of Council
and is the culmination of six months of hard work to ensure that we build on our strong financial
base.
I would also like to highlight the amount of work undertaken to prepare this budget by the Mayor,
Councillors and staff. Particular recognition should be provided to the Director Corporate Services
and his finance team for delivering a great budget process that will continue our financial
sustainability journey. In addition, our Managers have continued to embrace and develop our “build
from base” budgeting approach which ensures that there is a high degree of ownership of the final
budget which ensures that the delivery of our budget is smooth.
Page 5 of 6
Section 6
SPECIAL MEETING AGENDA 29 JUNE 2017
Previous Council Consideration
Council considered the Operational Plan, 2017/18 Budget and Organisational Structure at its
Special Meeting on 15 June 2017. At that meeting, Councillors identified a number of required
minor amendments and these changes have been incorporated into the final documentation.
Finance & Risk
Finance
Adoption of the annual budget is required under section 107A of the Local Government Act 2009
to provide Council the power to levy rates and charges, charge fees and expend funds on delivering
services to the community.
Risk
Council will breach section 107A of the Local Government Act 2009 should it fail to adopt the
annual budget before 1 August 2017. Council is also required to adopt an annual Operational Plan
and organisational structure under sections 104 and 196 of the Local Government Act 2009.
Consultation
External Consultation - Community & Stakeholder
Council has consulted with relevant groups including the Hastings Street Association, Noosa
Junction Association, Noosa Waters Residents Association and Tourism Noosa in relation to levies
as required during the budget process.
Internal Consultation
The budget has been developed on a build from base approach by budget managers, and
subsequently reviewed and finalised through a series of workshops with Councillors and the
Leadership Team.
Departments/Sections Consulted:
X Chief Executive Officer X Community Services X Corporate Services
Executive Officer to the Mayor & CEO Community Facilities Financial Services
Executive Support Community Development ICT
Libraries & Galleries Procurement & Fleet
Local Laws Property & Facilities
Waste & Environmental Health Revenue Services
X Executive Office X Planning & Infrastructure
Community Engagement Building & Plumbing Services
Customer Service Civil Operations
Economic Development Infrastructure Planning & Design
Governance Planning & Environment
Human Resources Strategic Land Use Planning
Sustainability
Page 6 of 6
Section 7
Operational Plan
2017 - 2018
PO Box 141 Tewantin QLD 4565
P (07) 5329 6500 | F (07) 5329 6501
[email protected]
www.noosa.qld.gov.au
Section 8
© Noosa Council 2017
www.noosa.qld.gov.au
General Enquiries:
By telephone: (07) 5329 6500
By email: [email protected]
Fax: (07) 5329 6501
Street Address: 9 Pelican Street, TEWANTIN
Postal address: PO Box 141, TEWANTIN QLD 4565
Endorsed by Noosa Council 29 June 2017
Noosa Council | Operational Plan 2017 – 2018
Page 1
Section 9
Contents
1. Achieving our Goals 2
2. Corporate Planning Overview 3
3. Corporate Reporting Overview 5
4. Operational Plan Projects 2017/18 6
4.1 Theme 1: The Noosa Environment 6
4.2 Theme 2: The Noosa Community 7
4.3 Theme 3: The Noosa Economy 8
4.4 Theme 4: Long term planning for Noosa Shire 9
4.5 Theme 5: Excellence as a Council 10
Noosa Council | Operational Plan 2017 – 2018
Page 1
Section 10
1. Achieving our Goals
Our Vision:
“Noosa Shire – different by nature”
To advance our Noosa Vision 2037, our Corporate Plan 2017-2037 identifies five themes. Within
each theme are:
20 year goals - the longer term aspirations for the Noosa Shire.
Key focus areas - actions that are to be undertaken in the first 5 fives 2017-2022. These focus
areas inform Council’s corporate planning and budget process to assist advancing Council
towards the 20 year goals. The key focus areas will be reviewed in 2021.
Theme 1: The Noosa Environment
• Our 20 year goal: Our environment is protected, enhanced
and valued by the community
Theme 2: The Noosa Community
• Our 20 year goal: Our community is connected, safe and
happy and able to meet their potential
Theme 3: The Noosa Economy
• Our 20 year goal: Our economy is diverse and resilient
Theme 4: Long term planning for Noosa Shire
• Our 20 year goal: Noosa Shire is well managed and
sustainable
Theme 5: Excellence as a Council
• Our 20 year goal: The Noosa Shire community is proud of its
Council
Noosa Council | Operational Plan 2017 – 2018
Page 2
Section 11
2. Corporate Planning Overview
To prioritise and identify various projects, initiatives This process ensures every activity undertaken by
and services to be funded and delivered by Council the organisation is appropriately funded and
on behalf of the community each year, Council carefully planned. Our annual budget also assists
undertakes a robust process to ensure all proposed Council in achieving its long term financial goals as
items align with Council’s long term goals and set out in Council’s Financial Sustainability Policy.
strategies. The process also involves identifying
the risks and opportunities associated with Operational Plan 2017/18
pursuing or not pursing a specific item leading to
informed decision making. This risk based Our Operational Plan 2017/18 details the
approach enables Council to appropriately significant initiatives that our Council will undertake
prioritise spending and the allocation of resources during the 2017/18 financial year as we progress
each year, whilst at the same time informing further towards the achievement of our strategic
possible future resourcing priorities. goals and key focus areas.
Annual Budget In accordance, with the Local Government
Regulation, the annual Operational Plan must state
Our annual budget provides the financial how the local government will:
framework for the organisation to deliver outcomes Progress the implementation of the five year
for our community. In accordance with the Local Corporate Plan; and
Government Act and Regulation, the annual Manage operational risks.
budget sets out the funding parameters for both the
significant projects and initiatives contained in the
Operational Plan, as well as our core Council
services contained in our Branch Plans.
Noosa Council | Operational Plan 2017 – 2018
Page 3
Section 12
Compliance with these legislative requirements will All branches within Council will be required to have
be achieved as follows: a detailed Branch Plan containing an overview of
The Operational Plan will clearly identify the ‘business as usual activities’, and projects. Branch
linkage between each initiative and our key plans will also include an operational risk register,
strategic goals set out in our Corporate Plan which will be reviewed on a quarterly basis by the
Major projects will have a detailed project plan, relevant Branch Manager and Director. Directors
which will include an assessment of will provide a quarterly report to Council on their
operational and project risks in accordance Department’s progress.
with Council’s Risk Management Framework.
Each Branch Plan will contain the following detail:
The Chief Executive Officer will report to Council The relevant Branch’s objectives with linkages
on a quarterly basis on the progress towards to our Corporate Plan strategic goals;
achieving Council’s Operational Plan and provide “Business as usual” services and activities
an annual “wrap up” report to Council at the planned for the next 12 months, including
conclusion of the financial year. projects approved in the 2017/18 budget
process; and
Annual Branch Plans 2017/18 Key dates, milestones and performance
measures for various business activities over
Whilst the Operational Plan specifies the significant the 12 month period.
initiatives and projects which Council will undertake
over the next 12 months, our ‘business as usual’ A comprehensive risk assessment towards
activities and smaller projects must also be subject achieving annual Branch objectives will be
to careful planning and regular review to ensure the undertaken in accordance with Council’s Risk
organisation continues to deliver and further Management Framework.
improve services provided to our community.
Noosa Council | Operational Plan 2017 – 2018
Page 4
Section 13
3. Corporate Reporting Overview
Noosa Council | Operational Plan 2017 – 2018
Page 5
3. Corporate Reporting Overview
' '
ween | Operational Plan and Budget Progress
Co
the end of FY and update in each
Annual Report by CEO
Integrated development of annual budget /
Op / branch plans
Implementation of the above supported by yAN a N iB a B lr a a : : e a j :
detailed planning / risk management
Quarterly updates on Strategic Risk
progress reported to Council's Audit
and Risk Committee Quarterly Op Plan progress reports to Council
by CEO including corporate KPI's
Monthly budget reports to Council with
quarterly reviews
Gua rterly Branch Plan and Op Risk Management and Officer performance
reviews conducted by Managers in Quarterly Departmental updates to Council 6 lanning discu ssn
3 x Strategic Risk Review sessions with Briefing notes/updates on major projects consultation with Directors P B
Council 's Leadership Team each year /emerging issuses to LT
Strategic LT meeting discussion topics
Noosa Council | Operational Plan 2017 — 2018
Page 5Section 14
4. Operational Plan Projects 2017/18
4.1 Theme 1: The Noosa Environment
No. Project Responsibility
1 Develop and commence implementation of Zero Emissions Action Plan Environmental Services Manager
2 Implementation of Zero Waste Strategy
- Roll out of Garden Waste Recycling Bins Waste and Environmental Health Manager
- Introduce compostable dog waste bags Local Laws Coordinator
3 Ongoing negotiations with the Queensland Government regarding Noosa River management Environmental Services Manager
4 Pursue potential Yurol and Ringtail Forests environmental project Chief Executive Officer
5 Assist Noosa Biosphere Reserve with the UNESCO Biosphere renewal process Environmental Services Manager
6 Finalise Environment Policy and Strategy and commence implementation Director Environment and Sustainable
Development
Noosa Council | Operational Plan 2017 – 2018
Page 6
Section 15
4.2 Theme 2: The Noosa Community
No. Project Responsibility
1 Implementation of Social Strategy Director Community Services
- Purchase of Johns Landing and transition of long term residents to alternative accommodation
- Finalise development of Arts and Cultural Heritage Plan and commence implementation
- Finalise development of Sport and Recreation Plan and commence implementation
2 Commence community consultation for an iconic playground at Cooroy Infrastructure Planning, Design and Delivery
Manager
3 Implementation of Library Strategic Plan Libraries and Galleries Manager
4 Partner with the Cooroy Memorial Hall Committee for building restoration and refurbishment Infrastructure Planning, Design and Delivery
Manager
5 Develop a Regional Art Gallery Strategy Libraries and Galleries Manager
Noosa Council | Operational Plan 2017 – 2018
Page 7
Section 16
4.3 Theme 3: The Noosa Economy
No. Project Responsibility
1 Commence renewal of Park Road boardwalk Infrastructure Planning, Design and Delivery
Manager
2 Finalise construction of Rufous Street Digital Hub project (Stage 1) and adoption of hub operating Economic Development Manager
model
3 Continued implementation of Local Economic Plan incl. providing support to existing industry Economic Development Manager
representative groups and evaluation of peak body models
Noosa Council | Operational Plan 2017 – 2018
Page 8
Section 17
4.4 Theme 4: Long term planning for Noosa Shire
No. Project Responsibility
1 Finalise drafting of new Noosa Planning Scheme and obtain Queensland Government approval Planning Scheme Project Manager
2 Develop Climate Change Adaptation Plan and actions (Stage 1) Project Coordinator - Climate Change
Adaptation
3 Finalise Noosa River foreshore management plan and commence implementation Property Manager
4 Complete detailed asset management plans for identified pilot areas and commence development of Asset Planning Manager
asset management plans for the remaining infrastructure classes
5 Commence implementation of priority actions from Council’s Transport Strategy Director Infrastructure Services
6 Commence detailed design of North Shore Beachfront campground redevelopment including Property Manager
environmental restoration works
7 Review of Noosa Community Support operating model in preparation for new funding arrangements Community Facilities Manager
8 Development of a robust 10-year Capital Works Program Asset Planning Manager
Noosa Council | Operational Plan 2017 – 2018
Page 9
Section 18
4.5 Theme 5: Excellence as a Council
No. Project Responsibility
1 Develop a master plan for the Tewantin administration building Director Infrastructure Services
2 Negotiate new employee Certified Agreement People and Culture Manager
3 Test and review Council’s Business Continuity Plans Governance Advisor
4 Focus on continuing to develop our organisational culture and values Chief Executive Officer
5 Continue TechnologyOne CIA transition including core enterprise suite conversion and planning for ICT Manager
property and compliance transition
6 Review of general rating structure and rating concessions Revenue Services Manager
7 Continue to provide excellence in customer service Director Executive Services
8 Commence a review of service levels for key Council services Executive Officer
Noosa Council | Operational Plan 2017 – 2018
Page 10
Section 19
Council Policy
FINANCIAL SUSTAINABILITY
POLICY
Corporate Plan Reference: Long term planning for Noosa Shire
Endorsed by Council: 29 June 2017
Policy Author: Director Corporate Services
POLICY BACKGROUND
Council has a responsibility to ensure that it has sufficient resources now and into the future to
provide levels of service that are both affordable and at a level considered appropriate by the
community. This responsibility encompasses how decisions are made regarding the allocation of
ratepayer funds to Council’s day to day operations as well as towards the replacement of existing
assets and procurement of new assets.
Responsible ongoing financial management by Council will achieve the following objectives:
Council operates in an efficient and effective manner, minimising general rate increases.
Full cost pricing compliance for Council business activities.
Ongoing operating surpluses to ensure Council’s equity is not degraded and future financial
risk can be adequately mitigated.
Appropriate collection of cash funds for ongoing infrastructure and asset replacement and
renewal.
Future trunk infrastructure financial obligations can be met.
Informed decisions are made on discretionary new operating or capital investment proposals
(i.e. business cases including whole of life cost analysis).
Infrastructure and assets are maintained to required service levels.
Debt levels will be minimised, and returns on cash holdings maximised.
Achieving all of the minimum financial sustainability benchmarks set by legislation.
The key measurement criteria for whether Council is achieving its financial sustainability objectives
over the short and medium term are the three financial sustainability ratios required to be published
under legislation, namely the:
1. Operating surplus ratio;
2. Net financial liabilities ratio; and
3. Asset sustainability ratio.
Council’s current and expected financial sustainability performance will be measured and reported
against the benchmarks set by the state government, as well as by ongoing periodic sustainability
assessments undertaken by the Queensland Treasury Corporation (QTC).
Page 1
Section 20
FINANCIAL SUSTAINABILITY POLICY
COUNCIL POLICY
Operating surplus
Council will ensure that it maintains an operating surplus each year over the life of the ten (10) year
financial plan. An operating surplus is achieved when operating revenues are greater than operating
expenses (including depreciation and interest on debt). The operating surplus ratio is one of the
three (3) key measures of financial sustainability required under legislation. It calculates the
operating surplus (or deficit) as a percentage of Council operating revenue. The target operating
surplus ratio set by the state government is between 0% and 10%.
Council will target to achieve an operating surplus commensurate with mitigating known risks with
respect to appropriately funding future trunk infrastructure requirements, whilst also ensuring that
the operating surplus ratio is contained within the required benchmarks.
Expenditure management
Council will ensure that expenditure on goods and services to meet established service levels will
be undertaken efficiently and effectively. This will be achieved via the development of the annual
operating expenditure budget from a zero base, ensuring staff compliance with Council’s policies
and procedures as well as partnering with key stakeholders such as Local Buy to ensure efficient
cost procurement options are implemented.
Expenditure management outcomes will be measured by how Council performs annually against its
operating and capital expenditure budget allocations.
Asset management
Council will ensure that it maintains its infrastructure and assets on an ongoing basis at defined
levels to ensure that services are able to be provided effectively to the community.
The asset sustainability ratio is one of the three (3) key measures of financial sustainability required
under legislation. This ratio is calculated by measuring the annual expenditure on the renewal and
rehabilitation of Council’s assets against the annual depreciation charge. It is a measure of whether
Council is reinvesting appropriately in existing infrastructure assets. The target asset sustainability
ratio set by the state government is greater than 90%.
Council will target over the life of the ten (10) year financial plan to achieve a minimum asset
sustainability of 90% consistent with the benchmark.
Established management plans for Council’s asset and infrastructure classes will incorporate annual
maintenance financial estimates as well as ten (10) year renewal / replacement forecasts developed
from regular asset condition assessments. Asset management plan financial forecasts will be
incorporated into Council’s ten (10) year financial plan and annual budget to ensure financial
sustainability implications are appropriately considered.
Annual depreciation forecasts will be developed on an asset by asset basis utilising methodology
endorsed by the Queensland Audit Office, with assets regularly revalued in accordance with
legislative requirements
The QTC project decision framework will be utilised for business case analysis for all new and
replacement capital projects in accordance with policy. The outcomes from the analysis will be used
to inform Council of whole of life costing implications associated with each project.
Page 2
Section 21
FINANCIAL SUSTAINABILITY POLICY
Debt management
Total Council debt will reduce over the life of the ten (10) year financial plan.
New debt will only be incurred for specific capital projects where other funding sources have been
exhausted, and where debt will be utilised for intergenerational equity purposes.
The net financial liabilities ratio is one of the three (3) key measures of financial sustainability required
under legislation. The net financial liabilities ratio represents Council’s net financial liabilities (total
liabilities less current assets) expressed as a percentage of total operating revenue. A negative
percentage indicates that current assets exceed total liabilities. The target net financial liabilities ratio
set by the state government is less than 60%.
Council will adopt a conservative approach to new debt to ensure that the net financial liabilities ratio
is below the target over the life of the ten (10) year financial plan. New debt that may be required to
assist with the funding of trunk infrastructure to cater for population growth will be considered on a
case by case basis.
Full cost pricing
Council will ensure that competitive neutrality and full cost pricing outcomes required under
legislation with respect to its business activities are complied with on an annual basis.
Commercial opportunities
Commercial opportunities will only be considered if they provide value for money to the community
and have a positive net impact on overall general rate funding requirements of Council.
The QTC project decision framework will be utilised for business case analysis for all new identified
commercial opportunities. The outcomes from the analysis will be used to inform Council of whole
of life costing implications associated with each commercial proposal.
ROLES AND RESPONSIBILITIES
The Mayor is responsible for the preparation and presentation of the annual budget to Council in
accordance with section 12 (4) (b) of the Local Government Act 2009.
The Chief Executive Officer is responsible for the delivery of the annual budget.
RELEVANT LEGISLATION
Local Government Act 2009
Local Government Regulation 2012
Version control:
Version Reason/ Trigger Change (Y/N) Endorsed/ Reviewed by Date
1.0 Create new Council 29/06/2015
2.0 Review N Director Corporate Services 16/05/2016
3.0 Review Y Director Corporate Services 19/05/2017
Page 3
Section 22
Council Policy
INVESTMENT OF SURPLUS
FUNDS POLICY
Corporate Plan Reference: Long term planning for Noosa Shire
Endorsed by Council: 29 June 2017
Policy Author: Director Corporate Services
POLICY BACKGROUND
The intent of this document is to outline Noosa Shire Council’s (Council) investment of surplus funds
policy and guidelines regarding the investment of surplus funds, with the objective to maximise
earnings within approved risk guidelines, following ethical investment principles where appropriate
to ensure the security of funds.
The activities of the investment officers or fund managers responsible for stewardship of Council’s
funds will be measured against the standards in this policy and its objectives. Activities that defy the
spirit and intent of this policy will be deemed contrary to the policy.
For the purpose of this policy, investments are defined as arrangements that are undertaken or
acquired for producing income and apply only to the cash investments of Council. This policy applies
to the investment of all surplus funds held by Council.
For the purposes of the appointment of an external fund manager pursuant to section 59 of the Act,
to operate in a manner consistent with this policy will constitute compliance.
COUNCIL POLICY
Council has been granted authority to exercise Category 1 investment power under Part 6 of the
Statutory Bodies Financial Arrangement Act 1982 (the Act) without further approval.
The Treasurer may from time to time constrain the investing activities of local government by
limitation, caveat, restriction and/or other relevant regulation. Where this occurs, this Investment
Policy will be reviewed and reissued for the subsequent change in legislation.
AUTHORITY
All investments are to be made in accordance with:
Statutory Bodies Financial Arrangements Act 1982
Statutory Bodies Financial Arrangements Regulation 2007
Local Government Act 2009
Page 1
Section 23
INVESTMENT OF SURPLUS FUNDS POLICY
ETHICS AND CONFLICTS OF INTEREST
Prudent Person Standard
The standard of prudence is to be used by investment officers when managing the overall portfolio.
Investments will be managed with the care, diligence and skill that a prudent person would exercise
in managing the affairs of other persons. This includes having in place appropriate reporting
requirements that ensure the investments are being reviewed and overseen regularly.
Investment officers are to manage the investment portfolios not for speculation, but for investment
and in accordance with the spirit of this policy. Investment officers are to avoid any transactions that
might harm confidence in Council and will consider the safety of capital and income objectives when
making investment decisions.
Ethics and conflicts of interest
Consideration will be given to ethical investment principles in determining the approved counterparty
for investment of funds.
Investment officers / employees shall refrain from personal activities that would conflict with the
proper execution and management of Council’s investment portfolio. This includes activities that
would impair the investment officer’s ability to make impartial decisions. This policy requires that
employees and investment officials disclose to the Chief Executive Officer (CEO) any conflict of
interest or any investment positions that could be related to the investment portfolio.
Delegation of authority
Authority for implementation of this policy is delegated by Council to the CEO in accordance with the
Local Government Act 2009, Section 257 (1) (b) – Delegation of local government powers.
Authority for the day-to-day management of Council’s Investment Portfolio is to be delegated by the
CEO to the Director Corporate Services and to the Manager Financial Services in accordance with
section 259 of the Local Government Act 2009, and subject to regular reviews with the Director
Corporate Services and CEO.
GUIDING PRINCIPLES
Council’s overall objective is to invest its funds at the most advantageous rate of interest available
to it at the time, for that investment type, and in a way that it considers most appropriate given the
circumstances. In priority, the order of investment activities shall be the preservation of capital,
liquidity, and return.
Preservation of capital
Preservation of capital shall be the principal objective of the investment portfolio. Investments are to
be performed in a manner that seeks to ensure security of principal of the overall portfolio. This would
include managing credit and interest rate risk with given risk management parameters and avoiding
any transactions that would prejudice confidence in Council or its associated entities.
Credit Risk
Council will evaluate and assess credit risk prior to investment. The investment officer will minimise
credit risk in the investment portfolio by prequalifying all transactions including the brokers / securities
dealers with which they do business, diversify the portfolio and limit transactions to secure
investments.
Page 2
Section 24
INVESTMENT OF SURPLUS FUNDS POLICY
Interest Rate Risk
The investment officer shall seek to minimise the risk of a change in the market value of the portfolio
because of a change in interest rates. This would be achieved by measuring the investment term
against the cash flow requirements of Council and structuring the portfolio accordingly. This will avoid
having to sell securities prior to maturity in the open market. Secondly, interest rate risk can be limited
by investing in shorter term securities.
Maintenance of liquidity
The investment portfolio will maintain sufficient liquidity to meet all reasonably anticipated operating
cash flow requirements of Council, as and when they fall due, without incurring significant transaction
costs due to being required to sell an investment. For these purposes, illiquid investments are
defined as investments that are not publicly traded in sufficient volume to facilitate, under most
market conditions, prompt sale without severe market price effect.
Examples include:
investment in private placements;
a security that is not supported or priced by at least two approved brokers/securities dealers;
sub investment grade (i.e., a lower than rating BBB- (Standard and Poor’s) or equivalent), and
in most cases, BBB rated investments; and
unrated securities.
Return on investments
The portfolio is expected to achieve a market average rate of return and take into account Council’s
ethical investment appetite, risk tolerance, current interest rates, budget considerations, and the
economic cycle. Any additional return target set by Council will also consider the risk limitations,
ethical and prudent investment principles and cash flow characteristics identified within this policy.
Comparison of performance
For performance purposes, the portfolio will be compared to the Bloomberg AusBond Bank Bill Index
and/or the Bank Bill Swap Reference Rate over a rolling one-year period. The benchmark target is
to be set equal to or above the benchmark yield and consider the expected types of securities held
in each portfolio. In comparing performance, the portfolio will be market valued and take into account
all coupons, deposits and withdrawals to / from the portfolio.
ROLES AND RESPONSIBILITIES
Authorised personnel
The Director Corporate Services and the Manager Financial Services are authorised to invest funds
at their discretion in investments consistent with this policy and legislation.
The Manager Financial Services will report to Council for investment guidelines and oversight of
investment activities for the purposes of this policy.
Internal controls
The Manager Financial Services in consultation with the Director Corporate Services shall establish
internal controls and processes that will ensure investment objectives are met and that the
investment portfolios are protected from loss, theft or inappropriate use.
Page 3
Section 25
INVESTMENT OF SURPLUS FUNDS POLICY
The established processes will include monthly and quarterly reporting, as well as an annual review
of the policy. The internal controls will address the following:
control of collusion;
accounting and record keeping;
evidence of quotes for each investment transaction;
delegated authority to investment officers;
compliance and oversight of investment parameters; and
reporting guidelines.
The internal controls will be subject to periodic reviews by Council’s Internal Audit function to verify
compliance with the policy and legislation.
INVESTMENT PARAMETERS
Investable funds
For the purposes of this policy, investable funds are the moneys available for investment at any one
time and include Council’s bank account balance. Included in this balance is any moneys held by
Council on behalf of external parties (for example cash performance bonds).
Investable funds will be determined against the cash flow needs of Council following the adoption of
the annual budget.
Authorised investments
Without specific approval from Council or the Treasurer, investments are limited to those prescribed
by Section 6 of the Statutory Bodies Financial Arrangements Act 1982 for local governments with
Category 1 investment power, which include:
deposits with a financial institution;
interest bearing deposits;
commercial paper;
bank accepted/endorsed bank bills;
bank negotiable certificates of deposit;
short term bonds;
floating rate notes;
QIC Cash Fund; and
QTC Capital Guaranteed Cash Fund, Debt Offset Facility, Fixed Rate Deposit (up to 12 months)
and QTC Working Capital Facility.
Prohibited investments
This Policy prohibits any investment carried out for speculative purposes. The Manager Financial
Services may include a prohibited investments list within the Investment Guidelines.
The following investments are prohibited by this investment policy:
derivative based instruments (excluding floating rate notes);
principal only investments or securities that provide potentially nil or negative cash flow;
stand-alone securities issued that have underlying futures, options, forward contracts and swaps
of any kind; and
securities issued in non-Australian dollars.
Page 4
Section 26
INVESTMENT OF SURPLUS FUNDS POLICY
Portfolio investment parameters and credit requirements
The following table shows the credit ratings and counterparty limits for Council:
Short Term Rating (Standard & Poor’s) or equivalent Individual Total Limit
Counterparty
Limit
A1+ - Financial Institutions 35% 100%
A1+ - Bond Mutual Funds 30% 50%
A1 – Financial Institutions 30% 30%
A2 – Financial Institutions 15% 30%
A3 – Financial Institutions 5% 10%
Unrated Nil Nil
QIC / QTC Pooled Cash Management Fund 100% 100%
It is noted that for the purposes of this investment portfolio, the percentage limits apply effective from
the date of purchase as a percentage of the market value of the portfolio. No more than 20 per cent
of the portfolio is to be invested in Floating Rate Notes.
When considering investment options, the investment officer will establish a margin of 10 basis
points in interest rate returns to give preference to those institutions considered to be responsible
investors (e.g. do not invest in fossil fuel companies).
Maturity
The maturity structure of the portfolio will reflect a maximum term to maturity of no longer than 12
months.
Liquidity requirement
Given the nature of the funds invested, no more than 20 per cent of the investment portfolio will be
held in illiquid securities and at least 10 per cent of the portfolio can be called at no cost or will mature
within 0-7 days.
Breaches
Any breach of this policy is to be reported to the CEO and rectified within 24 hours of the breach
occurring.
Where Council holds an investment that is downgraded below the minimum acceptable rating level,
as prescribed under regulation for the investment arrangement, Council shall within 28 days after
the change becomes known to the local government, either obtain Treasurer’s approval for
continuing with the investment arrangement or sell the investment arrangement (including, for
example, withdrawing a deposit).
Where limits for different risk categories or where counterparty limits are breached, the Manager
Financial Services will bring the matter to the attention of the Director Corporate Services with a
recommendation on potential options (e.g. continuing with the investment through until maturity, or
withdrawing a deposit).
Safekeeping and custody
Each transaction will require written confirmation by the broker / dealer / bank. Council will hold
security documents, or alternatively a third party custodian authorised by the Manager Financial
Services and evidenced by safekeeping receipts may hold security documents.
Page 5
Section 27
INVESTMENT OF SURPLUS FUNDS POLICY
Criteria of authorised dealers and broker
Council will maintain a list of authorised financial institutions and securities brokers that the
investment officers may deal with. These financial intermediaries must have a minimum long term
rating of at least either A+/A1/A+ from Standard and Poors, Moodys or Fitch IBCA.
All transactions undertaken on behalf of the investment portfolio of Council will be executed either
by Council directly, or through securities brokers registered as Australian Financial Service
Licensees (ASIC) with an established sales presence in Australia, or direct issuers that directly issue
their own securities which are registered on Council’s approved list of brokers/dealers and direct
issuers.
REPORTING
The Manager Financial Services will prepare a monthly report and evaluation of the transactions,
concentrations, performance and compliance of the investment portfolio. The report will include:
summary of securities held at the end of the reporting period by counterparty;
liquidity of the portfolio as at reporting date;
percentage of the portfolio considered ethical investment;
percentage of the portfolio held by investment risk category; and
performance of the portfolio [relative to Bloomberg AusBond Bank Bill Index benchmark and/or
BBSW].
On an annual basis, the policy will be reviewed and amended where required, with any amendments
to be approved by Council prior to implementation as part of annual budget adoption.
PERFORMANCE MEASUREMENT
The investment return for the portfolio shall be measured using the market value of the portfolio,
including withdrawals and deposits, and total performance of the portfolio compared to the
Bloomberg AusBond Bank Bill Index. This is to include changes in the capital value of assets held
(where applicable), income from managed investment portfolio assets, proceeds of sales of assets
sold and cost of assets acquired. The market value of the portfolio is to be calculated at least monthly
to coincide with monthly reporting. In defining market value, at least two pricing sources should be
included in the valuation of the securities.
DEFINITIONS
BBSW – Bank Bill Swap Rate – This is the daily calculation of the yields on bank bills of 1, 2, 3, 4,
5, and 6 month maturities used for the setting of financial arrangements.
Bloomberg AusBond Bank Bill Index – widely considered to be the industry benchmark for short
term cash fund performance and is used by market participants as a means of comparing the returns
generated by the various cash funds available in the market.
Credit Risk – is the risk of loss due to the failure of an investment issuer or guarantor
Ethical Investment Principles – Investment in companies or industries that promote positive
approaches to environmental, social and corporate governance issues; or the avoidance of
investment in industries deemed harmful to health or the environment. These principles have been
recognised by the United Nations Principles for Responsible Investment.1
1
Further information on the United Nations Principles for Responsible Investment, including a schedule of Australian signatories, can be
obtained from the following website http://www.unpri.org/principles/
Page 6
Section 28
INVESTMENT OF SURPLUS FUNDS POLICY
Financial Institution is defined as an authorised deposit-taking institution within the meaning of the
Banking Act 1959 (Cwlth), Section 5.2
Investments are defined as arrangements that are undertaken or acquired for producing income
and apply only to the cash investments of Noosa Shire Council.
Market Value of the portfolio is the book value of fixed term fixed interest deposits plus a market
value assessment of commercial paper, bank bills, and bonds or floating rate notes.
QIC – Queensland Investment Corporation.
QTC – Queensland Treasury Corporation.
RELEVANT POLICIES AND LEGISLATION
Statutory Bodies Financial Arrangements Act 1982
Statutory Bodies Financial Arrangements Regulation 2007
Local Government Act 2009
Banking Act 1959 (Cwlth)
Version control:
Version Reason/ Trigger Change (Y/N) Endorsed/ Reviewed by Date
1.0 Create new on de-amalgamation from Y Manager Financial Services 22/12/2013
Sunshine Coast Regional Council
2.0 Annual Review Y Manager Financial Services 02/06/2014
3.0 Annual Review Y Manager Financial Services 13/05/2015
4.0 Annual Review N Manager Financial Services 20/05/2016
5.0 Annual Review Y Director Corporate Services 19/05/2017
2
For a list of authorised deposit taking institutions, refer to the website of the Australian Prudential Regulation Authority:
http://www.apra.gov.au/adi/.
Page 7
Section 29
Council Policy
DEBT POLICY
Corporate Plan Reference: Long term planning for Noosa Shire
Endorsed by Council: 29 June 2017
Policy Author: Director Corporate Services
POLICY BACKGROUND
The purpose of this policy is to ensure the sound management of Council’s existing and future debt.
The policy will provide clear guidance for staff in the management of Council’s debt portfolio and
maintenance of appropriate debt and debt service levels.
This policy applies to all Councillors and Council staff and extends to all borrowing activities of
Council and any controlled entities.
COUNCIL POLICY
Council will utilise a debt management strategy based on sound financial management principles
and ensure net debt (net financial liabilities) remains within financial sustainability targets.
Borrowing Purposes
1. Council will not utilise loan funding to finance operating activities or recurrent expenditure.
2. Council undertakes full analysis of all funding options as outlined in the Long Term Financial
Model, including a forward program of capital works, to determine loan funding requirements.
3. Council recognises that infrastructure demands placed upon Council can often only be met
through borrowings, but will always be mindful of the additional cost incurred by the community
when assets are acquired through borrowings which increases the cost of providing capital
infrastructure.
4. Council will endeavour to fund all capital renewal projects from operating cash flows and
borrow only for new or upgrade capital projects, having regard to sound financial management
principles and giving consideration to inter-generational equity for the funding of long term
infrastructure projects.
5. Where capital expenditure is deferred from one year to the next, the drawdown of approved
loan funds will be reviewed to minimise interest expenses.
6. Borrowings for infrastructure that provides a positive rate of return on investment will take
priority over borrowing for other assets.
Debt Term
7. Where capital projects are financed through borrowings, Council will repay the loans within a
term not exceeding the life of those assets, and over a term that optimises cash flow efficiency.
7.1. If surplus funds become available, and where it is advantageous to Council, one-off loan
repayments will be made to reduce the term of existing loans.
7.2. In an environment of fluctuating interest rates, and where there is a distinct economic
advantage to Council, consideration will be given to renegotiating any outstanding loans
to obtain the best long-term benefit to Council.
Page 1
Section 30
DEBT POLICY
Repayment Ability
8. Council will maintain close scrutiny of debt levels to ensure that relative sustainability indicators
will not exceed target parameters recommended by Queensland Treasury Corporation and the
Local Government Regulation 2012
Borrowing Sources
9. Council will raise all external borrowings at the most competitive rates available and from
sources available as defined by legislation. Consideration will be given to provision of loans to
business activities from surplus cash reserves held by Council by way on an internal loan.
Proposed Borrowings
10 Pursuant to section 192 Local Government Regulation 2012, Council must prepare a debt
policy each year that states the new borrowings planned for the current financial year and the
next 9 financial years.
10.1 Proposed Borrowings are outlined in Appendix A
Leases
11. Funding alternatives for asset acquisition includes leasing. Leases are defined as being either
operating leases or finance leases. Lease vs. Buy analysis will be undertaken prior to entering
into any contract for leasing.
11.1. Operating leases are undertaken for office equipment, computer equipment and vehicles
under master lease facilities subject to periodic review.
11.2. Finance leases are essentially loans and require prior approval by Treasury under the
Statutory bodies Financial Arrangements Act 1982.
Internal Loans
12. The provision and approval of an internal loan will depend on the availability of surplus funds
at the time of application and the capacity of either the business or operational activity to repay
the loan.
12.1. All applications for internal loans will be made by reference to the Financial Services
team for consideration in accordance with the Long Term Financial Forecast.
12.2. The term of the loan will be appropriate to the life of the asset being financed.
12.3. The interest rate will be the sum of (a) the equivalent QTC borrowing rate for the
proposed term; (b) the QTC administration charge; and (c) an additional margin above
the QTC borrowing rate. In all cases, where business activities are subject to the
provisions of the National Competition Policy, the cost to the business will be no less
than what would apply to an equivalent private sector business.
12.4. The interest rate applicable to internal loans relating to operational activities of Council
will be the actual borrowing cost from QTC including administrative charges.
12.5. Council may, upon reasonable notice being given, require repayment of part or all of the
balance of the loan at any time, which would require the business activity to convert the
outstanding balance of the loan to an external facility.
12.6. The balance of the outstanding loan will be recorded as a liability in the balance sheet of
the business activity and an asset in the balance sheet of Council.
12.7. Provision for the repayment of the loan will be included in the annual budget for the
business activity.
Page 2
Section 31
DEBT POLICY
GUIDING PRINCIPLES
The purpose of establishing a Debt Policy is to:
Provide a comprehensive view of Council’s long term debt position and the capacity to fund
infrastructure growth for the Shire;
Increase awareness of issues concerning debt management;
Enhance the understanding between Councillors, community groups and Council staff by
documenting policies and guidelines;
Demonstrate to government and lending institutions that Council has a disciplined approach
to borrowing.
ROLES AND RESPONSIBILITIES
Pursuant to section 192 of the Local Government Regulation 2012 detail of the proposed borrowing
for the current year and the future 9 years will be prepared annually as part of the budget process.
Applications outlining proposed borrowings will be forwarded to the Minister for Local Government
for approval.
Credit Reviews will be undertaken periodically by the QTC on behalf of the Minister for Local
Government.
Loan proceeds will be drawn down subject to cash flow requirements annually so as to minimise
interest expenses.
All lease proposals will be referred to Financial Services for evaluation against the QTC Asset
Financing Model to assess alternatives for funding asset acquisition and to ensure statutory
compliance.
MEASUREMENT OF SUCCESS
Financial sustainability indicators remain within target ranges and the provision of necessary
infrastructure is not constrained through the lack of capital funding.
Details of outstanding loans will be reported annually in Council’s Financial Statements and Annual
Report.
DEFINITIONS
Business Activity – A Council activity subject to the application of full cost pricing principles as
defined in the Local Government Act 2009 and Local Government Regulation 2012.
Inter-generational equity – This relates to the fairness of the distribution of the costs and benefits
of a policy when costs and benefits are borne by different generations. (i.e. the principle whereby
those who derive a direct benefit from the service or infrastructure provided actually pay for that
service).
Net financial liabilities ratio – This is an indicator of the extent to which the net financial liabilities
of Council can be serviced by its operating revenues. A ratio greater than zero (positive) indicates
that total liabilities exceed current assets, whereas a ratio of less than zero (negative) indicates that
current assets exceed total liabilities and therefore Council would appear to have the capacity to
increase loan borrowings.
QTC – Queensland Treasury Corporation.
Page 3
Section 32
DEBT POLICY
RELEVANT POLICIES AND LEGISLATION
Local Government Act 2009
Local Government Regulation 2012
Statutory Bodies Financial Arrangements Act 1982
Statutory Bodies Financial Arrangements Regulation 2007
Version control:
Version Reason/ Trigger Change (Y/N) Endorsed/ Reviewed by Date
1.0 Create new Manager Financial Services 23/12/2013
2.0 Annual Review Manager Financial Services 02/06/2014
3.0 Annual Review Y Manager Financial Services 02/06/2015
4.0 Annual Review N Manager Financial Services 20/05/2016
5.0 Annual Review Y Director Corporate Services 19/05/2017
Page 4
Section 33
Appendix A
Schedule of Proposed Borrowing:
2017/2018 2018/2019 2019/2020 2020/2021 2021/2022 2022/2023 2023/2024 2024/2025 2025/2026 2026/2027
$,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000
Proposed Borrowings 1,225 3,517 3,000 3,000 0 0 0 0 0 0
Borrowing Purpose Capital projects as outlined in the adopted 5 year capital program
Page 5
Section 34
Council Policy
PROCUREMENT POLICY
Corporate Plan Reference: Long term planning for Noosa Shire
Endorsed by Council: 29 June 2017
Policy Author: Director Corporate Services
POLICY BACKGROUND
This document sets out Council’s policy for the procurement of goods and services (including the
carrying out of works) and the disposal of assets. This policy applies to the procurement of all
goods, equipment and related services, construction contracts and service contracts (including
maintenance).
The procurement of all Council goods and services must be carried out in compliance with the
Local Government Act 2009 (the Act) and the Local Government Regulation 2012 (the Regulation).
The purpose of this policy is:
To facilitate the procurement of goods and services in the most cost-effective, timely and
practical manner.
To ensure that Council complies with legislation and where appropriate, the State Procurement
Policy.
To ensure that all delegated officers have a clear understanding of their responsibilities.
To maintain adequate internal control over all aspects of purchasing, supply and disposal.
To ensure purchased works, goods and services contribute positively to Council’s delivery
of quality infrastructure and services.
Council’s procurement activities aim to achieve advantageous procurement outcomes by:
promoting value for money with probity and accountability;
advancing Council’s economic, social and environmental policies;
providing reasonable opportunity for competitive local businesses that comply with relevant
legislation to supply to Council; and
promoting compliance with relevant legislation.
In accordance with the contracting provisions contained in Chapter 6 of the regulation, this policy
incorporates relevant requirements regarding the procurement of goods and services and the
carrying out of the sound contracting principles as stated in Section 104 of the Act.
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Section 35
PROCUREMENT POLICY
COUNCIL POLICY
1. SOUND CONTRACTING PRINCIPLES
Council officers must have regard to the following procurement principles in all purchasing activities:
a) Value for money
Council must harness its purchasing power to achieve the best value for money. The concept of
value for money is not restricted to price alone. The value for money assessment must include
consideration of:
contribution to the advancement of Council’s priorities;
fit for purpose, quality, services and support;
whole-of-life costs including costs of acquiring, using, maintaining and disposal;
internal administration costs;
technical compliance issues;
risk exposure; and
the value of any associated environmental benefits.
b) Open and effective competition
Purchasing should be open and result in effective competition in the provision of goods and
services. Council must give fair and equitable consideration to all prospective suppliers.
c) The development of competitive local business and industry
Where price, performance, quality, suitability and other evaluation criteria are comparable, the
following areas may be considered in evaluating offers:
creation of local employment opportunities;
more readily available servicing support;
more convenient communications for contract management; and
the benefit to Council of an associated local commercial transaction.
d) Environmental protection and emissions reduction
Council promotes environmental protection and emissions reduction through its purchasing
procedures. In undertaking any purchasing activities Council will:
promote the purchase of environmentally friendly goods and services that satisfy value for
money criteria;
foster the development of products and processes of low environmental and climatic impact;
include in procurement decision making goods and services that contribute to achieving
Council’s zero emission organisational strategy;
provide an example to business, industry and the community by promoting the use of
climatically and environmentally friendly goods and services; and
encourage environmentally responsible activities.
e) Ethical behaviour and fair dealing
Council officers involved in purchasing are to behave with impartiality, fairness, independence,
openness, integrity, and professionalism in their discussions and negotiations with suppliers and
their representatives.
Note: Equal consideration is not required to be given to each of the contracting principles.
Page 2
Section 36
PROCUREMENT POLICY
2. PROCUREMENT THRESHOLDS
Procurement thresholds refer to the aggregate expenditure with a supplier for goods and services
of a similar type.
a) Purchases < $15,000 (excl GST)
When entering into a contract for the acquisition of goods or services for less than $15,000 the
following options apply:
for purchases under $7,500 (excl GST) one verbal quotation is sufficient, however verbal
quotations can be recorded as an attachment in the Technology One (T1) procure to pay
module;
for purchases between $7,500 and $15,000 (excl GST) two written quotations are to be invited
using (where possible) the VendorPanel Marketplace e-quotation tool. Council may decide not
to accept any of the quotes it receives.
If a procurement activity is likely to be medium to high risk then a risk analysis should
be undertaken.
Records of the successful offer must be kept as an attachment in the T1 procure to pay module.
b) Purchases > $15,000 and < $200,000 (excl GST)
Council cannot enter into a medium-sized contract unless Council first invites three written quotes
for the contract. Written quotations are to be invited using (where possible) the VendorPanel
Marketplace e-quotation tool.
If a procurement activity is likely to be medium to high risk then a risk analysis should be
undertaken.
The invitation must be to at least three persons who Council considers can meet Council’s
requirements, at competitive prices. Council may decide not to accept any of the quotes it receives.
However, if Council does decide to accept a quote, Council must accept the quote most
advantageous to it having regard to the sound contracting principles identified in Section 106 of the
Act.
This requirement is subject to the exceptions identified in Item 3.
Records of the successful offer must be kept in Council’s document management system.
c) Purchases > $200,000 (excl GST)
Council cannot enter into a large-sized contract unless Council first invites written tenders for the
contract in accordance with the requirements of Section 224 of the regulation.
For purchases greater than $200,000 a formal tender process must be undertaken.
This requirement is subject to the exceptions identified in Item 3.
Council must either invite written tenders or invite expressions of interest (EOI) under Section 228
of the regulation. A Council resolution is required prior to undertaking an EOI.
The invitation for tenders must:
be made by an advertisement in a newspaper that circulates generally in the local government
area of Council; and
allow written tenders to be given to Council for at least 21 days after the advertisement
is published.
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PROCUREMENT POLICY
Council must comply with the requirements in section 228(7) of the regulation if it wants to invite
tenderers to change their tenders to take account of a change in the tender specifications.
Records of offers received must be kept on file in accordance with Council’s records management
procedures.
Council must as soon as practicable after entering a contract worth $200,000 or more (excl GST):
publish the relevant details of the contract on Council’s website; and
display the relevant details of the contract in a conspicuous place in Council’s public office
in Tewantin.
The relevant details must be published or displayed for a period of at least 12 months.
3. EXCEPTIONS FOR MEDIUM AND LARGE SIZED CONTRACTUAL ARRANGEMENTS
Section 229 of the Regulation identifies exceptions for medium and large-sized contracts. If one of
the exceptions applies, Council may enter into:
a medium-sized contract without first inviting written quotes; or
a large-sized contract without first inviting written tenders.
The exceptions are:
if Council decides, by resolution, to prepare a quote or tender consideration plan and prepares
and adopts the plan in accordance with the requirements of section 230 of the regulation;
entering into a contract if the contract is made with a person who is on an approved contractor
list established by Council in accordance with the requirements of section 231 of the regulation;
entering into a contract if the contract is entered into with a supplier from a register of pre-
qualified suppliers established by Council in accordance with the requirements of section 232
of the regulation;
entering into a contract for goods or services if the contract is entered into with a preferred
supplier under a preferred supplier arrangement that is made in accordance with the
requirements of section 233 of the regulation;
entering into an arrangement with an approved supplier arrangement under an LGA
arrangement established in accordance with the requirements of section 234 of the regulation;
and
entering into a medium-sized contract or a large-sized contract if:
o Council resolves that it is satisfied that there is only one supplier who is reasonably
available; or
o Council resolves that, because of the specialised or confidential nature of the services
that are sought, it would be impractical or disadvantageous for Council to invite
quotes or tenders; or
o a genuine emergency exists; or
o the contract is for the purchase of goods and is made by auction; or
o the contract is for the purchase of second-hand goods; or
o the contract is made with, or under an arrangement with, a government body.
4. DELEGATIONS
Only the Council officers listed in the financial delegations register are entitled to sign / approve
requisitions, and then only in accordance with their financial delegation limits. By signing or
approving a requisition / purchase order all officers are confirming that they have taken full notice
of this policy and will comply with all of the requirements of this policy.
Page 4
Section 38
PROCUREMENT POLICY
5. REVIEW
It is the responsibility of the Director Corporate Services to monitor the adequacy of this policy and
recommend appropriate changes. This policy will be formally reviewed by Council annually.
ROLES AND RESPONSIBILITIES
Council officers responsible for the procurement of goods and services must comply with this
policy. It is the responsibility of Council officers involved in the procurement process to understand
the meaning and intent of this policy.
RELEVANT LEGISLATION
Council’s Corporate Plan
Council’s Operational Plan
Council’s Financial Delegations
Employee Code of Conduct
Councillor Code of Conduct
Procurement and Contracting Procedures
Purchase Card Procedures
Version control:
Version Reason/ Trigger Change (Y/N) Endorsed/ Reviewed by Date
1.0 New policy Council 06/03/2014
2.0 Review policy Y Director Corporate Services 16/05/2016
3.0 Review policy Y Director Corporate Services 11/05/2017
Page 5
Section 39
Council Policy
REVENUE POLICY
Corporate Plan Reference: Long term planning for Noosa Shire
Endorsed by Council: 29 June 2017
Policy Author: Director Corporate Services
POLICY BACKGROUND
Council is required to prepare and adopt a Revenue Policy in accordance with Section 193 of the
Local Government Regulation 2012. The purpose of this policy is to set out the principles used by
Council for:
The levying of rates and charges;
Granting concessions for rates and charges;
The recovery of overdue rates and charges; and
Cost recovery methods.
This policy applies to all areas identified in Section 193 of the Local Government Regulation 2012,
and will be used to guide Council in the development of the Revenue Statement for the 2017/18
financial year.
COUNCIL POLICY
This policy must be reviewed annually and in sufficient time to allow an annual budget to be adopted
that is consistent with the policy. Accordingly, the principles contained within this policy are applied
in the determination of the rates, fees and charges as detailed in the Revenue Statement.
Council levies rates and charges to fund the provision of specific services to our community. When
adopting its annual budget Council will set rates and charges at a level that will provide for both
current and future community requirements. Council will apply the principle of transparency in
making rates and charges.
General Rates
General rate revenue funds services not otherwise funded through subsidies, grants, contributions
or donations from other entities, or not funded by other levies or fees and charges. Council will
consider all cost recovery options before determining general rate revenue levels.
Council is required to raise an amount of revenue it sees as being appropriate to maintain and
replace assets and provide services to the region as a whole. In deciding how that revenue is raised,
Council has formed the opinion that a differential general rating scheme based primarily on land use,
provides the most equitable basis for the distribution of the general rate burden.
The rateable value for each property is the basis for determining the amount of the general rate
levied. Council recognises that significant valuation fluctuations may have an adverse effect on
pensioners, therefore Council has a Deferment of General Rates Policy to provide eligible
pensioners with the opportunity to apply for a deferment of general rates.
Page 1
Section 40
REVENUE POLICY
Special and Separate Rates and Charges
Where appropriate Council will fund certain services, facilities or activities by means of separate or
special rates or charges.
In accordance with Section 94 of the Local Government Regulation 2012 Council will levy special
rates and charges on certain properties that are considered to be specially benefited by the provision
of a specific service, facility or activity.
Special rates are based on the rateable value of the land and special charges are a flat charge per
property, where this is considered to provide a more equitable basis for the sharing of the cost.
In accordance with Section 103 of the Local Government Regulation 2012 Council will levy a
separate rate or charge on all rateable land in the region to fund a particular service, facility or activity
where Council believes that the service, facility or activity is key in achieving Council’s vision for the
region.
Other Charges
In general, Council will be guided by the principle of user pays in making all other charges.
The Levying of Rates and Charges
In levying rates and charges, Council will apply the principles of:
Consistency by scheduling the issue of rate notices on a half yearly basis;
Communication by advising ratepayers about rate notice issue dates and discount dates;
Clarity by providing meaningful information on rate notices to enable ratepayers to clearly
understand their responsibilities; and
Flexibility by providing payment arrangements to ratepayers in financial difficulty, along with a
wide array of payment options.
In making and levying rates and charges, Council will be guided by the principles of:
Equitable distribution of the general rates burden as broadly as possible;
Transparency in the making and levying of rates;
Flexibility, to take account of changes in the local economy;
Clarity in terms of responsibilities (Council’s and ratepayers’) in regard to the rating process;
National Competition Policy legislation where applicable; and
Having in place a rating regime that is efficient to administer.
The Purpose of and Granting of Concessions for Rates and Charges
Council has determined that pensioners as defined by the Local Government Regulation 2012 are
entitled to receive concessions on rates and various other services that Council provides to the
community. Council may grant a concession for land that is owned by a pensioner under Section
120(1) (a) of the Local Government Regulation 2012. The purpose of the concessions for pensioners
is to assist pensioner property owners to remain in their own home by reducing the financial impact
of rates and charges.
In accordance with Section 120(1) (b) of the Local Government Regulation 2012 other charitable
organisations and community based groups may also be entitled to concessions.
The purpose of these concessions is to encourage and support not for profit organisations,
community groups and sporting associations as they contribute to the health and well-being of the
community and the social cohesion of the region.
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REVENUE POLICY
In exercising these concession powers Council will be guided by the principles of:
Transparency by making clear the requirements necessary to receive concessions;
Communication by raising the awareness of target groups that may qualify for these concessions;
and;
Equity by ensuring that all applicants of the same type receive the same concession.
The Recovery of Rates and Charges
Council will exercise its rate recovery powers pursuant to the provisions of Chapter 4 Part 12 of the
Local Government Regulation 2012 in order to maintain liquidity through adequate cash flows and
to reduce the overall rate burden on ratepayers, and will be guided by the principles of:
Equity by treating all ratepayers in similar circumstances in the same manner and by having
regard to their capacity to pay;
Transparency by making clear the obligations of ratepayers and the processes used by Council
in assisting them to meet their financial obligations; and
Flexibility by accommodating ratepayers’ needs through short-term payment arrangements.
Council may use its other powers under the Local Government Act and Local Government
Regulation to recover overdue rates and charges. In particular, Council may exercise its power
under section 95 of the Local Government Act to register a charge over land where rates and charges
become overdue.
Alternatively, Council may elect to bring court proceedings against a ratepayer to recover overdue
rates and charges as a debt pursuant to section 134 of the Local Government Regulation.
Cost Recovery Fees
All fees and charges will be set with reference to cost recovery pricing. Commercial charges will be
at market rates and / or apply the competitive neutrality principle.
New Development Costs
Developer contributions for infrastructure are determined each year in accordance with the
philosophy that a developer should pay reasonable and relevant contributions towards the capital
cost of the provision of infrastructure to meet past and future augmentation costs associated with
new development, subject to State Government requirements. Infrastructure agreements are
negotiated outcomes between Council and the developer.
ROLES AND RESPONSIBILITIES
All Council staff are bound by the principles outlined in this policy in determining the level of rates,
fees and charges, and in the application of concessions relating to those rates, fees and charges.
RELEVANT LEGISLATION
Local Government Act 2009
Local Government Regulation 2012
Version control:
Version Reason/ Trigger Change (Y/N) Endorsed/ Reviewed by Date
1.0 Create new N Director Corporate Services 02 January 2014
2.0 Review Y Manager Revenue Services 04 June 2014
3.0 Review Y Manager Revenue Services 03 June 2015
4.0 Review Y Manager Revenue Services 07 May 2016
5.0 Review Y Director Corporate Services 11 May 2017
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REVENUE STATEMENT
2017/18
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TABLE OF CONTENTS
1. INTRODUCTION ...................................................................................................................... 3
2. ADMINISTRATION .................................................................................................................. 4
2.1 Issue of Rates Notices .................................................................................................... 4
2.2 Adjustment of Rates and Charges................................................................................... 4
2.3 Early Payment Discount .................................................................................................. 4
2.4 Pensioner Concessions .................................................................................................. 6
2.5 Outstanding Rates and Charges ..................................................................................... 7
2.6 Deferment of General Rates ........................................................................................... 8
2.7 General Rate Exemptions and Concessions ................................................................... 9
2.8 Fees and Charges ........................................................................................................ 10
2.9 Definitions ..................................................................................................................... 10
3. GENERAL RATES ................................................................................................................. 12
3.1 Basis of Rates ............................................................................................................... 12
3.2 Rates to Apply............................................................................................................... 12
3.3 Discounts ...................................................................................................................... 13
3.4 Notices .......................................................................................................................... 13
4 SPECIAL RATES AND CHARGES........................................................................................ 18
4.1 Tourism and Economic Levy ......................................................................................... 18
4.2 Noosa Waters Lock and Weir Maintenance Levy .......................................................... 19
4.3 Noosa Waters Canal Maintenance Levy ....................................................................... 20
4.4 Noosa Junction Levy ..................................................................................................... 21
4.5 Hastings Street Precinct Maintenance Levy .................................................................. 22
4.6 Noosa Main Beach Maintenance Levy .......................................................................... 23
4.7 Rural Fire Charge ......................................................................................................... 24
4.8 Hastings Street Community Safety Program Charge..................................................... 25
4.9 Lower Noosa North Shore Electricity Charge ................................................................ 26
5 UTILITY CHARGES ............................................................................................................... 27
5.1 Waste Management Charge ......................................................................................... 27
5.2 Holding Tank Charge .................................................................................................... 33
6 SEPARATE CHARGES ......................................................................................................... 34
6.1 Environment Levy ......................................................................................................... 34
6.2 Sustainable Transport Levy........................................................................................... 35
6.3 Heritage Levy ................................................................................................................ 36
APPENDIX 1: TOURISM AND ECONOMIC LEVY ....................................................................... 37
APPENDIX 2: NOOSA WATERS LOCK AND WEIR MAINTENANCE LEVY .............................. 38
APPENDIX 3: NOOSA WATERS CANAL MAINTENANCE LEVY............................................... 39
APPENDIX 4: NOOSA JUNCTION LEVY .................................................................................... 41
APPENDIX 5: HASTINGS STREET PRECINCT MAINTENANCE LEVY ..................................... 42
APPENDIX 6: NOOSA MAIN BEACH MAINTENANCE LEVY ..................................................... 45
APPENDIX 7: RURAL FIRE CHARGE ......................................................................................... 48
APPENDIX 8: HASTINGS STREET COMMUNITY SAFETY PROGRAM CHARGE .................... 50
APPENDIX 9: LOWER NOOSA NORTH SHORE ELECTRICITY CHARGE ................................ 51
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1. INTRODUCTION
Section 169(2) of the Local Government Regulation 2012 requires a local government to prepare
and adopt a revenue statement each financial year as part its budget. Section 172 of the Local
Government Regulation 2012 specifies the content to be included in the revenue statement.
Pursuant to Sections 169(2) and 172 of the Local Government Regulation 2012, Council hereby
resolves to adopt the following revenue statement, which provides details of the following:
General Rate
Separate Charges (a charge made and levied equally on all rateable land)
o Environment Levy
o Public Transport Levy
o Heritage Levy
Special Rates (a rate made and levied on the rateable value of some, but not all, rateable land
in the shire)
o Tourism and Economic Levy
o Noosa Waters Lock and Weir Maintenance Levy
o Noosa Waters Canal Maintenance Levy
o Noosa Junction Levy
o Hastings Street Precinct Maintenance Levy
o Noosa Main Beach Maintenance Levy
Special Charges (a charge made and levied on some, but not all, rateable land in the shire).
o Rural Fire Charge
o Hastings Street Community Safety Program Charge
o Lower Noosa North Shore Electricity Charge
Waste Management Charges
Holding Tank Charges
Administration which covers Pensioner Concessions, Discounts, Arrangements, General Rate
Deferments, General Rate Concessions and Interest
The criteria used to decide the amount of cost-recovery fees and
The criteria used to decide the amount of charges for a Council business activity’s goods and
services.
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2. ADMINISTRATION
2.1 Issue of Rates Notices
Council will issue rate notices in July 2017 for the billing period 1 July 2017 to 31 December 2017
and in January 2018 for the billing period 1 January 2018 to 30 June 2018.
2.2 Adjustment of Rates and Charges
Supplementary rates notices for variations in rates and charges may be issued as required during
the financial year. It is the owner’s responsibility to check that all rates and charges are correct at
the time of the issue of the rate notice. Adjustments to rates and charges levied in prior financial
years will not be made where:
(a) a property has been categorised in Differential General Rate Categories 16,17,18,19, or 27
(i.e. not principal place of residence) and the owner/s have not provided a declaration that the
property is his / her / their principal place of residence per section 3.2.3 of this revenue
statement.
(b) a property has been categorised as Transitory Accommodation – Urban or Transitory
Accommodation – Rural for the purposes of levying the Tourism and Economic Levy and the
owner/s have not provided a Tourism and Economic Levy declaration form advising Council
that the property is not offered for short term residential rental.
2.3 Early Payment Discount
Discounts for prompt payments shall be allowed on the rates and charges stipulated in Council's
revenue statement as having discount applying to them. Such discounts are allowed pursuant to
Section 130 of the Local Government Regulation 2012.
2.3.1 Method of Calculation
Subject to section 2.3.2 of this revenue statement the following discount will be allowed on general
rates where the net amount shown on the rate notice is paid by the designated due date:
5% of the general rate; or
$200.00 per annum (i.e. $100.00 for each half yearly rate period)
whichever is the lesser amount.
In the case of pensioners complying with the eligibility criteria contained in the Queensland
Government’s Rate Subsidy Scheme and Retirement Villages as per differential general rate
category 23, the half yearly discount offered will be 5% of the general rates. No maximum will apply.
No Discount is allowable on the following charges which may appear on the rates notice:
State Emergency Management Levy
All Special Rates and Charges
All Separate Charges
Waste Management Charges
Change of Ownership Fee
Backflow Device Registration Fee
Valuation Fee
Holding Tank Charges
Any property charge relating to the provision of temporary services or the carrying out of
Council works on or in connection with the property
Any non-rate item included on rate notice
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Legal costs incurred by Council in rate collection
Interest charges on overdue rates
Any other rate, charge or amount unless a discount is specifically permitted by this revenue
statement.
2.3.2 Payments Made Before the Due Date
A discount shall be allowed where full payment of the current period rates and charges, plus any
overdue rates and charges and interest thereon, is received before the first working day following
the due date. This shall apply to all payments made at a Council office, an approved agency, or by
electronic means. For payments made through an approved agent or by electronic means the
payment is deemed to be received on the transaction date provided by the approved agent or
relevant financial institution.
2.3.3 Allowance of Early Payment Discount for Late Payments
There are occasions when payment by the due date is not achieved through circumstances beyond
the control of the ratepayer and the Section 130(10) of the Local Government Regulation 2012
provides Council with a discretionary power to allow discount in such circumstances.
2.3.3.1 Payments Made after the Due Date
Discount will be allowed if the full payment of the overdue rates and charges is made within a period
specified by Council and the applicant provides proof satisfactory to Council of any of the following:
Illness involving hospitalisation and/ or incapacitation of the ratepayer at or around the due
date for payment
The death or major trauma (accident/ life threatening illness/ emergency operation) of the
ratepayer and/ or associated persons (Spouse/ Children/ Parents) at or around the due date
for payment
The loss of records resulting from factors beyond the ratepayer’s control (Fire/ Flood etc.)
and Council is satisfied that the event was the cause of the ratepayer’s failure to make full payment
by the due date.
2.3.3.2 Late Payments Due to Delivery Difficulties
Discount will be allowed following the non-receipt of the rates notice by the ratepayer or the non-
receipt or late receipt of the rates payment by Council where the reason for such non-receipt or late
receipt is separately substantiated by:
a written statement from the ratepayer detailing non receipt of the rates notice provided
discount has not been allowed on a previous late payment in similar circumstances in the last
five (5) years; or
other evidence that payment of the rates was made by the ratepayer at the time, but did not
reach Council due to circumstances beyond the control of the ratepayer; or
where an administrative error occurred at the Department of Natural Resources and Mines
which resulted in the rates notice being incorrectly addressed by Council.
Discount may also be allowed if substantiated by evidence that the return of the rate notice to Council
although correctly addressed is through no fault or instigation of the ratepayer and beyond the
ratepayer’s reasonable control.
Discount will NOT be allowed if the circumstances above are:
as a result of the failure of the ratepayer to ensure that Council was given correct notification
of the postal address for service of notices prior to the issue of the rate notices; or
as a result of the failure of the ratepayer to ensure that Council was given the correct
notification of the email address for service of the notices prior to the issue of the rate notices
where the option for delivery by electronic means has been selected; or
as a result of a change of ownership, where Council received notification of the change of
ownership after the issue of the rates notice.
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2.3.3.3 Administrative Errors
An extended discount period will be allowed if Council has failed to correctly issue the rates notice
in sufficient time to permit the ratepayer to make payment before the expiration of the discount
period. The extended discount period will be equivalent to that period provided to other ratepayers
and will commence from the date Council specifies.
2.3.3.4 Payment Errors
Where there is an apparent accidental short payment of the rates resulting from a miscalculation of
the net amount due, arising from the payment of a number of rate notices at one time (i.e. addition
error) OR the tendering of an incorrect amount for a single rate notice (i.e. transposition error) THEN
discount will be allowed in the following manner:
WHERE THE AMOUNT OF THE ERROR IS $50.00 OR LESS
Full discount will be allowed and the underpaid amount will be treated as ‘Arrears of Rates’.
WHERE THE AMOUNT OF THE ERROR EXCEEDS $50.00
The Ratepayer will be advised in writing of the error and given 14 days to pay the shortfall. If the
shortfall is paid by the extended due date so advised full discount will be allowed at that time.
Allowance of discount in these circumstances will NOT be allowed if any transposition error or
addition error exceeds 20% of the total net rates payable on the single rate notice or the number of
rate notices paid at one time.
2.4 Pensioner Concessions
Council’s pensioner rate concession to eligible pensioners shall be allowed under Chapter 4, Part
10 of the Local Government Regulation 2012.
2.4.1 Eligibility Criteria
The pensioner:
1. Must comply with eligibility criteria contained in the Queensland Government’s Rate Subsidy
Scheme and must possess a current, valid qualifying concession card, namely:
Pensioner Concession Card issued by Centrelink or the Department of Veteran Affairs OR
Repatriation Health (Gold) Card - (for all Conditions) issued by the Department of Veteran
Affairs; and
2. Must be the owner (either solely or jointly), or be an eligible life tenant, in accordance with the
guidelines for the State Government Rate Subsidy Scheme, of property within the shire which
is their principal place of residence, and must have (either solely or jointly) with a co-owner,
the legal responsibility for payment of rates and charges which are levied in respect of the said
property by the Council. In the case of joint ownership, the concession will apply only to the
approved pensioner’s proportionate share of the applicable rates and charges, except where
the co-owners are an approved pensioner and his/ her spouse. In this situation the concession
will apply to the full amount of applicable rates and charges; and
3. Must, if a ‘first time’ applicant, lodge and complete the prescribed application to be entitled to
a rate concession. The information on this application form will be used by Council to verify the
eligibility of all pensioners (Centrelink and Veteran Affairs pension recipients). Upon proof of
eligibility, the entitlement to a concession will commence from either the card start date shown
on the Pensioner Concession Card or the date of occupation of their principal place of
residence or the start of the current rating period, whichever is the latter date. Such entitlement
shall continue until the sale of that property or until the entitlement to a pension ceases to exist;
and
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4. Must, if an ‘existing’ applicant, lodge another application if required by Council OR on the
acquisition of a replacement property within the shire. Entitlements to a concession will
continue without interruption if such application is received within a month of the request for a
new application or of the property settlement; and
5. Must have owned, or otherwise paid rates on, property within the shire for the preceding 3
years. Pensioner concession may be allowed where the applicant has paid rates on property
within the shire for 5 of the last 10 years, so long as the "gap" between ownerships in this
period does not exceed 12 months. Discretion may be applied in relation to contribution to the
shire regarding continuous residency consistent with the pensioner concession arrangements
as listed above. The three-year ownership provision is waived for the following pensions:
(i) holders of the Repatriation Health (Gold) card issued by the Department of Veteran
Affairs who have been classified as totally and permanently incapacitated;
(ii) Centrelink Disability Support; and
(iii) Centrelink Carers.
2.4.2 Method of Calculation
Pension Rate Sole title to the property Joint title to the property
$230 p.a. maximum $180 p.a. maximum
Maximum level of pension
$115 per half year $90 per half year
$115 p.a. maximum $65 p.a. maximum
Not Maximum level of pension
$57.50 per half year $32.50 per half year
2.4.2.1 Single Owner on the Maximum Rate of Pension
Where the pensioner is in receipt of the maximum level of pension and has sole title to the property
that is their principal place of residence the concession shall be 25% of the general rate up to a
maximum amount of $230.00 per annum.
2.4.2.2 Joint Owner on the Maximum Rate of Pension
Where the pensioner is in receipt of the maximum level of pension and owns the property jointly with
one or more people the concession shall be 25% of the general rate up to a maximum amount of
$180.00 per annum.
2.4.2.3 Single Owner not on the Maximum Rate of Pension
Where the pensioner is not in receipt of the maximum level of pension and has sole title to the
property that is their principal place of residence the concession shall be 25% of the general rate up
to a maximum amount of $115.00 per annum.
2.4.2.4 Joint Owner not on the Maximum Rate of Pension
Where the pensioner is not in receipt of the maximum level of pension and owns the property jointly
with one or more people the concession shall be 25% of the general rate up to a maximum amount
of $65.00 per annum.
2.5 Outstanding Rates and Charges
2.5.1 Interest Charges
Interest Charges shall be applied to all Overdue Rates or Charges under Section 133 of the Local
Government Regulation 2012. The interest shall be compound interest, calculated on daily rests.
The interest rate shall be 11% per annum.
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2.5.2 Arrangements to Pay
Arrangements to pay pursuant to Section 129 of the Local Government Regulation 2012 will be
entered into for properties with the differential general rate category of 1, 6, 7, 8, 9, 10, 11, 12, 13,
14, 15, 16, 17, 18, 19, 27 or 28, where there are no overdue rates and charges from previous rating
periods and the ratepayer and Council agree that such arrangements will allow the outstanding rates
or charges payable to be paid by the end of the current billing period.
An application for an arrangement should be received by Council prior to 31 July 2017 or 31 January
2018. Under an arrangement no discount will be provided for rates which are due. Repayments will
be calculated as at the time of applying for an arrangement and will not incur interest charges.
Where a ratepayer defaults on an arrangement to pay, the arrangement will be cancelled, and
interest will be charged on the overdue rates and charges in accordance with section 2.5.1 of this
revenue statement from the date of default. Additionally, Council will not enter into any further
arrangements during the rating period covered by the initial arrangement request.
2.6 Deferment of General Rates
Chapter 4 Part 10 of the Local Government Regulation 2012 allows Council to grant a rating
concession to certain ratepayers by entering an agreement to defer the payment of rates and
charges.
Pursuant to section 120(1)(a), section 121(b) and section 122(1)(b) of the Local Government
Regulation 2012 Council may allow eligible pensioners to enter into an agreement to defer the
payment of rates.
2.6.1 Deferment for Pensioners
To assist eligible pensioners who have experienced large increases in the value of their property as
determined by the Department of Natural Resources and Mines or have experienced financial
hardship Council will allow deferment of up to 50% of the general rate. The deferred rates will
accumulate as a debt against the property until it is sold or until the death of the ratepayer.
The deferment of general rates applies only to rates payable with respect to land included in
Differential General Rates Categories 1, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15 & 28.
To be eligible to defer up to 50% of the general rate the applicant must:
own and occupy the property; and
have no overdue rates and charges on the said property; and
be the holder of a Pension Concession Card issued by Centrelink or the Department of Veteran
Affairs; OR
a Repatriation Health (Gold) Card issued by the Department of Veteran Affairs; OR
a Commonwealth Seniors Health Card; OR
a Queensland Seniors Card issued by the Queensland State Government.
Note that automatic eligibility applies to those ratepayers currently receiving a Pension Concession
on their rate notice. Eligibility for those ratepayers with a Seniors Card will be assessed accordingly.
2.6.2 Interest Charges
Interest Charges, or the payment of an additional charge, shall be applied to all deferred general
rates under Section 122(5) of the Local Government Regulation 2012. The interest shall be
compound interest, calculated in daily rests. The interest rate shall be set at the 90-day bank bill rate
as at the adoption of the 2017/18 Budget.
2.6.3 Application to Defer
Ratepayers will be required to apply for a deferment of the general rate. Upon approval of the
application the deferment agreement will continue until Council is notified in writing to cease the
agreement, or until such time as the property is sold, or upon the death of the ratepayer, or until the
due date for payment as specified in the provisions of the deferment agreement
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2.7 General Rate Exemptions and Concessions
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 Local Government Act 2009.
In applying these sections of the Local Government Act 2009 and supporting regulation, Council will
be guided by the principle of communication by raising the awareness of target groups that may
qualify for these exemptions.
Section 73 of the Local Government Regulation 2012 states that for Section 93(3)(j)(ii) of the Act,
the following land is exempted from rating:
(a) land owned by a religious entity if the land is less than 20ha and is used for 1 or more of the
following purposes:
(iv) religious purposes, including, for example, public worship;
(v) the provision of education, health or community services, including facilities for aged
persons and persons with disabilities;
(vi) the administration of the religious entity;
(vii) housing incidental to a purpose mentioned in paragraph (i), (ii) or (iii);
(b) land vested in, or placed under the management and control of, a person under an Act for:
(i) a public purpose that is a recreational or sporting purpose; or
(ii) a charitable purpose;
(c) land used for purposes of a public hospital if:
(i) the public hospital is
(A) part of a private hospital complex; or
(B) a private and public hospital complex; and
(ii) the land used for the purposes is more than 2ha and is separated from the rest of the
complex;
(d) land owned by a community organisation if the land is less than 20ha and is used for providing
the following:
(i) accommodation associated with the protection of children;
(ii) accommodation for students;
(iii) educational, training or information services aimed at improving labour market
participation or leisure opportunities;
(e) land used for a cemetery.
In addition to those classes of land granted a general rate exemption under Section 93(3) of the
Local Government Act 2009 and Section 73 of the Local Government Regulation 2012 Council
grants a general rates concession to land identified in Section 120(1)(b) of the Local Government
Regulation 2012 to the extent Council is satisfied the land is owned by an entity whose objects do
not include making a profit or an entity that provides assistance or encouragement for arts or cultural
development and is one of the following:
Boy Scout and Girl Guide Associations
Surf Lifesaving and Coastguard organisation
Community Sporting Organisation – Not for profit organisations without a commercial liquor
licence
Community Cultural or Arts Organisation – Not for profit organisations without a commercial
liquor licence
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Charitable Organisations
(a) Not for profit organisation; and
(b) Registered as a charity institution or a public benevolent institution; and
(c) Providing benefits directly to the community; and
(d) Endorsed by the Australian Tax Office - Charity Tax Concession.
The concession shall be 100% of the general rate. Applications received during the 2017/18 year
that fall within the categories above will be granted a general rate concession for the year. If a
property has previously been granted a general rate concession in the 2016/17 year the owner will
not be required to re-apply to obtain the concession for the 2017/18 financial year, however they
may be required to provide proof of their ongoing eligibility if requested to do so. Property owners
must immediately notify Council if there is a substantive change of land use for a property in receipt
of a general rate concession.
2.8 Fees and Charges
Section 97 of the Local Government Act 2009 allows a local government to fix a cost recovery fee
and Section 172(1) (c) of the Local Government Regulation 2012 provides that the revenue
statement must state the criteria used to decide the amount of any cost recovery fees. All fees and
charges will be set with reference to cost reflective pricing. Cost recovery fees will be charged up to
a maximum of full cost. Any non-profit, volunteer, charitable, community, sporting, or religious
organisation not in possession of a permanent liquor or gaming licence or a surf lifesaving club (or
similar organisation) in possession of a permanent liquor licence is eligible for a single discount of
50% reduction in development application fees.
Section 172(1) (d) of the Local Government Regulation 2012 provides that if the local government
conducts a business activity the revenue statement must state the criteria used to decide the amount
of the charges for the activity’s goods and services. Commercial charge setting will have considered
the competitive neutrality principle for a business activity conducted by Council and all commercial
charges for the 2017/18 financial year are set out in the Register of General Cost-recovery Fees and
Commercial Charges 2017/18 as adopted.
2.9 Definitions
community title scheme: premises situated on land in respect of which a Community Title Scheme
has been and remains registered pursuant to the Body Corporate and Community Management Act
1997.
extractive industry: the dredging, excavating, quarrying, sluicing or winning of materials from the
ground.
land use codes those land use codes approved by Council effective from 1 July 2018.
not PPR: Land which is not the owner's principal place of residence.
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.
PPR: land which is the owner's principal place of residence.
retirement village: a facility where older members of the community or retired persons reside, or
are to reside, in independent living units or serviced units in accordance with the Retirement Villages
Act 1999.
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shopping centre: land used for major retail activities or retail warehouses.
short term residential/transitory accommodation: is temporary accommodation provided for
periods of 28 days or less during any part of the current financial year.
strata unit: is land as defined under the Body Corporate and Community Management Act 1997,
Mixed Use Development Act 1993, or similar strata title legislation, with the exception of units which
are detached separately occupied dwellings.
vacant land: land devoid of buildings or structures with the exception of outbuildings or other minor
structures not designed or used for human habitation or occupation. It does not apply to land that is
used for car parking or in conjunction with any commercial activity, e.g. heavy vehicle or machinery
parking, outdoor storage areas, assembly areas or rural activities such as cultivation, grazing or
agistment.
Any terms not defined in this revenue statement shall be as defined under the Local Government
Act 2009 and supporting regulations and if not defined there the term will be given the meaning
determined by Council.
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3. GENERAL RATES
3.1 Basis of Rates
General Rates are to be levied under Section 94 of the Local Government Act 2009. The rate so
made shall be applied to the rateable value of properties.
Council will use a system of differential general rating for the 2017/18 financial year. Council will not
make a resolution limiting the increases in general rates for the 2017/18 financial year.
3.2 Rates to Apply
The applicable rates for the 2017/18 financial year are identified in Table 2 Schedule of Rates, as
adopted in the 2017/18 Council budget. The rate shall apply to the rateable value of lands which are
within the Noosa Shire as provided by the Department of Natural Resources and Mines.
3.2.1 Differential General Rates
For the purpose of making and levying differential general rates for the financial year on all rateable
land in the shire, the Council determines that for section 81 of the Local Government Regulation:
(i) the categories into which rateable land in the shire is to be categorised are set out in column
1, table 1; and
(ii) the descriptions of each category of rateable land are set out in column 2, table 1.
For section 81(4) and (5) of the Local Government Regulation, Council delegates to the CEO the
power to identify the rating category to which each parcel of rateable land in the local government
area belongs. The identification of land in column 3, table 1 is for guidance only.
3.2.2 Minimum General Rates
Council has applied the rate in the dollar and minimum general rate levy as indicated in Schedule of
Rates Table 2.
Minimum General Rates are levied pursuant to Section 77 of the Local Government Regulation 2012.
3.2.3 Objecting to a Differential General Rate Category
In accordance with Section 90(2) of the Local Government Regulation 2012 the only ground for
objecting is that the owner considers the land should belong to a different rate category.
In accordance with Section 90(3) of the Local Government Regulation 2012 the owner may object
by giving the local government an objection notice. Section 90(4) of the Local Government
Regulation 2012 details the form an objection notice should take.
Section 90(5) of the Local Government Regulation 2012 specifies that the owner must give the
objection notice within:
(a) 30 days after the day when the rate notice was issued; or
(b) a longer period that the local government allows.
Council will only accept objections to rates category within the current financial year in which the
rates were levied.
In accordance with Section 91(5) of the Local Government Regulation 2012 if the Chief Executive
Officer decides to change the rating category of the land, the rating category is taken to have been
changed from the start of the period of the rate notice.
No objections for rates levied in previous financial years will be accepted; consequently no
adjustments for rates levied in previous financial years will be made on the basis of incorrectly
categorised land.
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3.2.4 Hardship
Where a landowner:
(a) has a property that is included in differential general rate category 16, 17, 18, 19 or 27; and
(b) is using the property to provide accommodation to a member of their immediate family, and
(c) the family member being housed has special circumstances such as a physical or mental
disability or safety and privacy concerns that preclude ownership of the property in their name
as a viable option.
Council may grant a concession to the ratepayer on the basis of hardship.
3.3 Discounts
An early payment discount as mentioned in section 2.3 and Council pensioner concessions as
mentioned in section 2.4 shall be applied to this rate.
3.4 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this rate.
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Table 1 – Rating Categories & Descriptions
Category Description Identification
(Guidance only)
1. Rural & Agricultural. Land used, or intended to be used, for rural or Land with the following
agricultural or primary production purposes. land use codes: 44, 60-
61, 64-71, 73-89 and
93 or as otherwise
identified by the CEO.
2. Non-Residential – RV Land, with a rateable value less than or equal to Land with the following
<=$175,000. $175,000, which is used, or intended to be used, land use codes: 07-20,
for non-residential purposes other than land 22-39, 41-50, 52 and
included in categories 1, 5, 20-26, 29. 91 or as otherwise
identified by the CEO.
3. Non-Residential - RV Land, with a rateable value between $175,001 and Land with the following
$175,001 - $400,000. $400,000, which is used, or intended to be used, land use codes: 07-20,
for non-residential purposes other than land 22-39, 41-50, 52 and
included in categories 1, 5, 20-26, 29. 91 or as otherwise
identified by the CEO.
4. Non-Residential - RV > Land, with a rateable value greater than $400,000, Land with the following
$400,000. which is used, or intended to be used, for non- land use codes: 07-20,
residential purposes other than land included in 22-39, 41-50, 52 and
categories 1, 5, 20-26, 29. 91 or as otherwise
identified by the CEO.
5. Extractive Industries. Land used for the purposes of extractive industry, Land with land use
other than land included in category 29. code 40 or as
otherwise identified by
the CEO.
6. Residential (PPR) and Land, with a rateable value of less than or equal to Land with the following
Other – RV $280,000 which is- land used codes: 01,
<=$280,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06
principal place of residence other than land in or as otherwise
categories 28; or identified by the CEO.
b. not included in any other category.
7. Residential (PPR) and Land, with a rateable value between $280,001 and Land with the following
Other – RV $280,001 - $450,000 which is- land used codes: 01,
$450,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06
principal place of residence other than land in or as otherwise
categories 28; or identified by the CEO.
b. not included in any other category.
8. Residential (PPR) and Land, with a rateable value between $450,001 and Land with the following
Other – RV $450,001 - $550,000 which is- land used codes: 01,
$550,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06
principal place of residence other than land in or as otherwise
categories 28; or identified by the CEO.
b. not included in any other category.
9. Residential (PPR) and Land, with a rateable value between $550,001 and Land with the following
Other – RV $550,001 - $700,000 which is- land used codes: 01,
$700,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06
principal place of residence other than land in or as otherwise
categories 28; or identified by the CEO.
b. not included in any other category.
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Category Description Identification
(Guidance only)
10. Residential (PPR) and Land, with a rateable value between $700,001 and Land with the following
Other – RV $700,001 - $800,000 which is- land used codes: 01,
$800,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06
principal place of residence other than land in or as otherwise
categories 28; or identified by the CEO.
b. not included in any other category.
11. Residential (PPR) and Land, with a rateable value between $800,000 and Land with the following
Other – RV $800,001 - $920,000 which is- land used codes: 01,
$920,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06
principal place of residence other than land in or as otherwise
categories 28; or identified by the CEO.
b. not included in any other category.
12. Residential (PPR) and Land, with a rateable value between $920,001 and Land with the following
Other – RV $920,001 - $1,100,000 which is- land used codes: 01,
$1,100,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06
principal place of residence other than land in or as otherwise
categories 28; or identified by the CEO.
b. not included in any other category.
13. Residential (PPR) and Land, with a rateable value between $1,100,001 Land with the following
Other – RV $1,100,001 and $1,400,000 which is- land used codes: 01,
- $1,400,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06
principal place of residence other than land in or as otherwise
categories 28; or identified by the CEO.
b. not included in any other category.
14. Residential (PPR) and Land, with a rateable value between $1,400,001 Land with the following
Other – RV $1,400,001 and $2,500,000 which is- land used codes: 01,
- $2,500,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06
principal place of residence other than land in or as otherwise
categories 28; or identified by the CEO.
b. not included in any other category.
15. Residential (PPR) and Land, with a rateable value greater than Land with the following
Other – RV > $2,500,000 which is- land used codes: 01,
$2,500,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06
principal place of residence other than land in or as otherwise
categories 28; or identified by the CEO.
b. not included in any other category.
16. Residential (Not PPR) – Land, with a rateable value less than or equal to Land with the following
RV <=$420,000. $420,000, used for residential purposes other than land used codes: 02,
as the owner’s principal place of residence other 03 and 05 or as
than land in category 27. otherwise identified by
the CEO.
17. Residential (Not PPR) – Land, with a rateable value between $420,001 and Land with the following
RV $420,001 - $500,000, used for residential purposes other than land used codes: 02,
$500,000. as the owner’s principal place of residence other 03 and 05 or as
than land in category 27. otherwise identified by
the CEO.
18. Residential (Not PPR) – Land, with a rateable value between $500,001 and Land with the following
RV $500,001 - $750,000, used for residential purposes other than land used codes: 02,
$750,000. as the owner’s principal place of residence other 03 and 05 or as
than land in category 27. otherwise identified by
the CEO.
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Category Description Identification
(Guidance only)
19. Residential (Not PPR) – Land, with a rateable greater than $750,000, used Land with the following
RV > $750,000. for residential purposes other than as the owner’s land used codes: 02,
principal place of residence other than land in 03 and 05 or as
category 27. otherwise identified by
the CEO.
20. Vacant Land – RV > Vacant land with a rateable value greater than Land with the following
$1,000,000 and area $1,000,000 and with an area of more than land used codes: 01,
more than 1,500 m2. 1,500m2 other than land included in category 22. 04 and 06 or as
otherwise identified by
the CEO.
21. Pump Stations, Stock Land used for the purposes of a pump station, a As identified by the
grazing and garages garage, or pursuant to a stock grazing permit with CEO.
with area less than an area less than 20m2.
20m2.
22. Subdivided land not yet Vacant land to which Chapter 2, Part 2, Division 5, Land with the following
developed Subdivision 3 of the Land Valuation Act 2010 land used code 72 or
applies. as otherwise identified
by the CEO.
23. Retirement Villages & Land used for the purposes of a retirement village, Land with the following
Nursing Homes. aged care facility or nursing home. land used code 21 or
as otherwise identified
by the CEO.
24. Shopping Centres – Land used for the purposes of a shopping centre, Land with the following
gross floor area with a gross floor area between 2,500 and 10,000 land used codes: 14,
between 2,500 and square meters. 15, 16 or 23 or as
10,000 square meters otherwise identified by
the CEO.
25. Shopping Centres – Land used for the purposes of a shopping centre, Land with the following
gross floor area greater with a gross floor area greater than 10,000 square land used codes: 14,
than 10,000 square meters. 15, 16 or 23 or as
meters otherwise identified by
the CEO.
26. Shopping Centres – Land used for the purposes of a shopping centre, Land with the following
gross floor area with a gross floor area between 1,000 and 2,500 land used codes: 14,
between 1,000 and square meters. 15, 16 or 23 or as
2,500 square meters otherwise identified by
the CEO.
27 Strata Units (Not PPR). Land which is a strata unit used for residential or Land with the following
accommodation purposes other than as the land used codes: 08 or
owner’s principal place of residence. 09 or as otherwise
identified by the CEO.
28. Strata Units (PPR). Land which is a strata unit used for residential or Land with the following
accommodation purposes as the owner’s principal land used codes: 08 or
place of residence. 09 or as otherwise
identified by the CEO.
29. Extractive Industries. Land used for the purpose of extractive industry for Land with land use
more than 50,000 tonnes per annum of material code 40 or as
from the earth. otherwise identified by
the CEO.
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Table 2 - Schedule of Rates
Category General Rate Minimum
cents in $ General Rate
(annual) (annual)
1. Rural & Agricultural 0.5172 $1,081
2. Non-Residential - RV <=$175,000 0.7453 $1,081
3. Non-Residential - RV $175,001 - $400,000 0.7075 $1,359
4. Non-Residential - RV > $400,000 0.7041 $2,947
5. Extractive Industries (not in category 29) 0.6805 $1,494
6. Residential (PPR) and Other – RV <=$280,000 0.4266 $1,081
7. Residential (PPR) and Other – RV $280,001 - $450,000 0.4065 $1,268
8. Residential (PPR) and Other – RV $450,001 - $550,000 0.4058 $1,940
9. Residential (PPR) and Other – RV $550,001 - $700,000 0.4004 $2,368
10. Residential (PPR) and Other - RV $700,001 - $800,000 0.3790 $2,974
11. Residential (PPR) and Other - RV $800,001 - $920,000 0.3671 $3,218
12. Residential (PPR) and Other – RV $920,001 - $1,100,000 0.3583 $3,584
13. Residential (PPR) and Other – RV $1,100,001 - $1,400,000 0.3217 $4,182
14. Residential (PPR) and Other – RV $1,400,001 - $2,500,000 0.3208 $4,779
15. Residential (PPR) and Other – RV > $2,500,000 0.2995 $8,511
16. Residential (Not PPR) – RV <=$420,000 0.5020 $1,298
17. Residential (Not PPR) – RV $420,001 - $500,000 0.4986 $2,238
18. Residential (Not PPR) – RV $500,001 - $750,000 0.4937 $2,646
19. Residential (Not PPR) – RV > $750,000 0.4909 $3,928
20. Vacant Land – RV > $1,000,000 and area more than 1,500m2 0.8559 $8,322
21. Pump Stations, Stock grazing permits and small lots with an area less 0.5421 $160
than 20m2
22. Vacant Land which is subject to Chapter 2, Part 2, Division 5, 0.2560 No minimum
Subdivision 3 of the Land Valuation Act 2010
23. Retirement Villages & Nursing Homes 0.6896 $1,081
24. Shopping Centres – gross floor area between 2,500 and 10,000m2 1.0544 $12,473
25. Shopping Centres – gross floor area greater than10,000m2 1.4465 $103,938
26. Shopping Centres – gross floor area between 1,000 and 2,500m2 0.8046 $4,678
27. Strata Units (Not PPR). 0.7346 $1,298
28. Strata Units (PPR). 0.6450 $1,081
29. Extractive Industries Quarries > 50,000 tonnes 1.0347 $1,493
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4 SPECIAL RATES AND CHARGES
4.1 Tourism and Economic Levy
4.1.1 Basis of Rate
Special rates and charges may be levied under Section 94(1) (b) (i) of the Local Government Act
2009.
4.1.2 Rates to Apply
Cents per dollar of
Minimum
Description of Land Rateable Value
(annual)
(annual)
A. Transitory Accommodation - Urban 0.2433 $61.00
B. Transitory Accommodation - Rural 0.1825 $61.00
C. Commercial and Industrial - Urban 0.1217 $61.00
D. Commercial and Industrial - Rural 0.0912 $61.00
No minimum shall apply to strata titled mini storage units.
4.1.3 Land to which the rate applies
The land to which the rate will be applied is described in Appendix 1.
4.1.4 Service, facility or activity
The service, facility or activity for which the charge is levied is described in Appendix 1.
4.1.5 Basis of Charge Calculation
Council considers that the rateable land described above derives a special benefit from the service,
facility and activity referred to above at differential levels reflecting the degree to which the land or
occupier is considered to derive benefit.
4.1.6 Overall Plan
The Tourism and Economic Levy Overall Plan is included in Appendix 1.
4.1.7 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in
section 2.4 shall NOT be applied to this rate.
4.1.8 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this rate.
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4.2 Noosa Waters Lock and Weir Maintenance Levy
4.2.1 Basis of Rate
Special rates and charges may be levied under Section 94(1) (b) (i) of the Local Government Act
2009.
4.2.2 Rate to Apply
The applicable annual rate for the financial year ending 30 June 2018 shall be 0.01241 cents in the
$ of rateable valuation for all rateable properties within the benefited area with a minimum of $95.00
per annum as adopted in the 2017/18 budget.
4.2.3 Land to which the rate applies
The land delineated on the map in Appendix 2, including lots created pursuant to the Body Corporate
and Community Management Act 1997, Mixed Use Development Act 1993 or similar strata title
legislation.
4.2.4 Service, facility or activity
The service, facility or activity for which the charge is levied is described in Appendix 2.
4.2.5 Basis of Charge Calculation
Council considers that the rateable land described above derives a special benefit from the service,
facility and activity referred to above at differential levels reflecting the degree to which the land or
occupier is considered to derive benefit.
4.2.6 Overall Plan
The Noosa Waters Lock and Weir Maintenance Overall Plan was adopted by the Council on 26 June
2014. For the sake of convenience, the Overall Plan, as previously adopted by the Council, is
included in Appendix 2.
4.2.7 Annual Implementation Plan
The annual implementation plan for the 2017/18 financial year is included in Appendix 2.
4.2.8 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in
section 2.4 shall not be applied to this rate.
4.2.9 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this rate.
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4.3 Noosa Waters Canal Maintenance Levy
4.3.1 Basis of Rate
Special rates and charges may be levied under Section 94(1) (b) (i) of the Local Government Act
2009.
4.3.2 Rate to Apply
The Council will not levy the Noosa Waters Canal Maintenance Levy in the 2017/18 financial year.
4.3.3 Overall Plan
The Noosa Waters Canal Maintenance Overall Plan was adopted by the Council on 26 June 2014.
For the sake of convenience, the Overall Plan, as previously adopted by the Council, is included in
Appendix 3.
4.3.4 Annual Implementation Plan
The Council intends to levy the Noosa Waters Canal Maintenance Levy in future financial years in
accordance with the Overall Plan. Accordingly, it is still required to adopt an Annual Implementation
Plan for the 2017/18 financial year.
The Annual Implementation Plan for the 2017/18 financial year is included in Appendix 3.
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4.4 Noosa Junction Levy
4.4.1 Basis of Rate
Special rates and charges may be levied under Section 94(1) (b) (i) of the Local Government Act
2009.
4.4.2 Rate to Apply
The applicable annual rate for the financial year ending 30 June 2018 shall be 0.2300 cents in the
dollar of rateable valuation for all rateable properties within the benefited area.
4.4.3 Land to which the rate applies
The land delineated on the map in Appendix 4, including lots created pursuant to the Body Corporate
and Community Management Act 1997, Mixed Use Development Act 1993 or similar strata title
legislation.
4.4.4 Service, facility or activity
The service, facility or activity for which the charge is levied is described in Appendix 4.
4.4.5 Basis of Charge Calculation
Council considers that the rateable land described above derives a special benefit from the service,
facility or activity referred to above.
4.4.6 Overall Plan
The Noosa Junction Overall Plan is included in Appendix 4.
4.4.7 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in
section 2.4 shall NOT be applied to this rate.
4.4.8 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this rate.
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4.5 Hastings Street Precinct Maintenance Levy
4.5.1 Basis of Rate
Special rates and charges may be levied under Section 94(1) (b) (i) of the Local Government Act
2009.
4.5.2 Rates to Apply
The applicable annual rates for the financial year ending 30 June 2018 shall be 0.095 cents in the $
of rateable valuation for all rateable properties within the benefited area delineated on map 5A, and
0.027 cents in the $ of rateable valuations for all rateable properties within the benefited areas
delineated on maps 5B, 5C & 5D.
4.5.3 Land to which the rate applies
The land delineated on the maps in Appendix 5, including lots created pursuant to the Body
Corporate and Community Management Act 1997, Mixed Use Development Act 1993 or similar
strata title legislation.
4.5.4 Service, facility or activity
The service, facility or activity for which the charge is levied is described in Appendix 5.
4.5.5 Basis of Charge Calculation
Council considers that the rateable land described above derives a special benefit from the service,
facility and activity referred to above at differential levels reflecting the degree to which the land or
occupier is considered to derive benefit.
4.5.6 Overall Plan
The Hastings Street Precinct Maintenance Overall Plan was adopted by the Council on 26 June
2014. For the sake of convenience, the Overall Plan, as previously adopted by the Council, is
included in Appendix 5.
4.5.7 Annual Implementation Plan
The annual implementation plan for the 2017/18 financial year is included in Appendix 5.
4.5.8 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in
section 2.4 shall NOT be applied to this rate.
4.5.9 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this rate.
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4.6 Noosa Main Beach Maintenance Levy
4.6.1 Basis of Rate
Special rates and charges may be levied under Section 94(1) (b) (i) of the Local Government Act
2009.
4.6.2 Rates to Apply
The applicable annual rates for the financial year ending 30 June 2018 shall be 0.167 cents in the $
of rateable valuation for all rateable properties within the benefited area delineated on map 5A, and
0.045 cents in the $ of rateable valuations for all rateable properties within the benefited areas
delineated on maps 5B, 5C & 5D.
4.6.3 Land to which the rate applies
The land delineated on the maps in Appendix 6, including lots created pursuant to the Body
Corporate and Community Management Act 1997, Mixed Use Development Act 1993 or similar
strata title legislation.
4.6.4 Service, facility or activity
The service, facility or activity for which the charge is levied is described in Appendix 6.
4.6.5 Basis of Charge Calculation
Council considers that the rateable land described above derives a special benefit from the service,
facility and activity referred to above at differential levels reflecting the degree to which the land or
occupier is considered to derive benefit.
4.6.6 Overall Plan
The Main Beach Maintenance Overall Plan was adopted by the Council on 26 June 2014. For the
sake of convenience, the Overall Plan, as previously adopted by the Council, is included in Appendix
6.
4.6.7 Annual Implementation Plan
The annual implementation plan for the 2017/18 financial year is included in Appendix 6.
4.6.8 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in
section 2.4 shall NOT be applied to this rate.
4.6.9 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this rate.
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4.7 Rural Fire Charge
4.7.1 Basis of Charge
Special rates and charges may be levied under Section 94(1) (b) (i) of the Local Government Act
2009. The Rural Fire Charge is levied for the purpose of assisting the Rural Fire Boards in the areas
where the charge is applied with the operations, maintenance and provision of buildings, land and/or
equipment for those Rural Fire Boards.
4.7.2 Charge to Apply
Annual Charge
Rural Fire Board Area
2017/18
Black Mountain $25.00
Boreen Point $25.00
Cooroibah $25.00
Doonan $25.00
Federal $25.00
Kin Kin $25.00
Noosa North Shore $25.00
Ridgewood $25.00
Teewah $25.00
Tinbeerwah $25.00
4.7.3 Land to which the charge applies
The land to which this charge is to be applied is identified by the Gazetted Rural Fire Board area
maps for each particular Rural Fire Board area. The charge shall not be levied on land which is
owned or otherwise under the control of the Council but not leased; OR that land which is specifically
excluded from the provision of such a service by Council.
4.7.4 Service, facility or activity
The service, facility or activity for which the charge is levied is described in Appendix 7.
4.7.5 Basis of Charge Calculation
Council considers that the rateable land described above derives a special benefit from the service,
facility or activity referred to above.
4.7.6 Overall Plan
The Rural Fire Charge Overall Plan is included in Appendix.7.
4.7.7 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in
Section 2.4 shall NOT be applied to this charge.
4.7.8 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this charge.
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4.8 Hastings Street Community Safety Program Charge
4.8.1 Basis of Charge
Special rates and charges may be levied under Section 94(1)(b)(i) of the Local Government Act 2009
4.8.2 Charges to Apply
The applicable annual charges for the financial year ending 30 June 2018 shall be as follows:
Category Annual Charge
2017/18
Category A - All lots in a Community Titles Scheme under the provisions of the Body $170.00
Corporate and Community Management Act 1997, Mixed Use Development Act 1993
or similar strata title legislation and all other properties with an area of up to 600
square metres.
Category B - All properties with an area between 601 and 2,000 square metres. $1,075.00
Category C - All properties with an area over 2,000 square metres. $5,175.00
4.8.3 Land to which the charge applies
The land delineated on the maps in Appendix 8, including lots created pursuant to the Body
Corporate and Community Management Act 1997, Mixed Use Development Act 1993 or similar
strata title legislation.
4.8.4 Service, facility or activity
The service, facility or activity for which the charge is levied is described in Appendix 8.
4.8.5 Basis of Charge Calculation
Council considers that the rateable land described above derives a special benefit from the service,
facility and activity referred to above at differential levels reflecting the degree to which the land or
occupier is considered to derive benefit.
4.8.6 Overall Plan
The Hastings Street Community Safety Overall Plan is included in Appendix 8.
4.8.7 Annual Implementation Plan
The annual implementation plan for the 2017/18 financial year is included in Appendix 8.
4.8.8 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in
section 2.4 shall NOT be applied to this charge.
4.8.9 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this charge.
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4.9 Lower Noosa North Shore Electricity Charge
4.9.1 Basis of Charge
Special rates and charges may be levied under Section 94(1) (b) (i) of the Local Government Act
2009.
4.9.2 Charges to Apply
The applicable annual charges for the financial year ended 30 June 2018 shall be as follows:
Area Annual Charge
2017/18
A $1,399.00
B $1,996.00
4.9.3 Land to which the charge applies
The land delineated on the maps in Appendix 9, including lots created pursuant to the Body
Corporate and Community Management Act 1997, Mixed Use Development Act 1993 or similar
strata title legislation.
4.9.4 Service, facility or activity
The service, facility or activity for which the charge is levied is described in Appendix 9.
4.9.5 Basis of Charge Calculation
Council considers that the rateable land described above derives a special benefit from the service,
facility and activity referred to above at differential levels reflecting the degree to which the land or
occupier is considered to derive benefit.
4.9.6 Overall Plan
The Lower Noosa North Shore Electricity Overall Plan is included as Appendix 9.
4.9.7 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in
section 2.4 shall NOT be applied to this charge.
4.9.8 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this charge.
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5 UTILITY CHARGES
5.1 Waste Management Charge
5.1.1 Basis of Charge
Waste management charges are to be levied pursuant to Section 94(1)(b)(ii) of the Local
Government Act 2009 for the purpose of defraying the costs of operating, maintaining and managing
the disposal of waste in the Noosa Shire.
5.1.2 Charges to Apply
Charges shall apply to all properties within the shire where waste services are, or can be made
available. Services shall be provided in all cases sufficient to cater for the quantity and types of waste
generated at each property.
Council will levy the charges on properties presently serviced in the defined service area and on new
properties as Council extends the defined service area.
The mandated garden waste service area is delineated in the maps below.
Map 5.1.2A Map 5.1.2B
Map 5.1.2C Map 5.1.2D
Page 27
Section 69
Revenue Statement - 2017/18
Map 5.1.2E Map 5.1.2F
Map 5.1.2G Map 5.1.2H
Page 28
Revenue Statement-201718 eee
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Page 28Section 70
Revenue Statement - 2017/18
Map 5.1.2I Map 5.1.2J
5.1.3 Inclusions
Council will make available a 240 litre recycling bin, collected fortnightly, for each 140 or 240 litre
waste bin service at the property. Additional service capacity can be requested – see 5.1.7 for the
applicable charges.
From 1 July 2016 Council commenced implementing the first stage of a strategy to divert organic
garden waste from general waste bins (currently disposed to landfill). As part of this strategy the
owner/s of all newly constructed single dwellings and duplexes commencing a waste collection
service in 2017/18 will be provided with a minimum service of a 240 litre waste bin collected weekly,
a 240 litre recycling bin collected fortnightly and a 240 litre garden waste service, collected fortnightly,
if they are located in the mandated garden waste service area.
All owner/s of an existing single dwelling or duplex in the mandated garden waste service area that
currently do not have a garden waste service will be provided with a 240 litre garden waste bin in
August 2017, and servicing of this bin will commence in September 2017.
For each bulk waste service provided to a property, Council will make available one 1,100 litre bulk
recycling bin service. Council may, at its discretion, provide this recycling service either weekly or
fortnightly.
Where additional bulk recycling services are requested above the 1,100 litre bundled service
entitlement, the additional bulk recycling service will incur a charge in accordance with section 5.1.7
of this revenue statement.
A maximum load limit of 2,500 kilograms applies to all bulk waste and bulk recycling container
services.
Page 29
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Revenue Statement - 2017/18
5.1.4 Exclusions
That land which is owned or otherwise under the control of the Council but not leased; or that land
which is specifically excluded from the provision of such a service by Council.
The owner of a single dwelling or duplex located in the mandated garden waste service area
commencing a waste and recycling service in 2017/18 to a newly constructed dwelling or duplex, or
the owner of an existing single dwelling or duplex within the mandated garden waste service area,
may make application for an exemption from the garden waste recycling service if the owner provides
evidence that the area of the land on which their dwelling or duplex is situated (including common
land in strata titled complexes) is 400 square metres in area or less, or the owner provides evidence
that they employ a gardening contractor who regularly removes all garden waste from the property
to Council’s resource recovery facility or other approved location.
Service cancellations are not permitted for properties that are intermittently occupied such as holiday
homes, or temporarily vacant premises awaiting sale or rental occupancy. Such premises, which are
intermittently occupied for a portion of the year, are required to pay the full annual charge.
5.1.5 Minimum / Additional Charges
A minimum charge equivalent to $200.00 per annum shall apply to all properties receiving a waste
service. Minimum charges do not apply to garden waste bin services not part of a 3 bin service. For
example, where a bulk waste service is used in Strata / Group Titled units instead of individual waste
bins, a minimum charge per unit equivalent to $200.00 per annum shall be applied.
5.1.6 Adjustment of Waste Management Charges
Where the number of bins or frequency of service is altered at any time during the financial year a
supplementary rates notices may be issued.
Service cancellations are permitted in the following circumstances:
Following demolition of premises – pro-rata adjustments allowed; or
Premises that will be vacant for a full year and will not be intermittently occupied, or offered for
sale or rent. Cancellation must be made in the form required by Council (Note: If services are
cancelled and occupancy subsequently occurs during the financial year, the full annual charge
shall apply.)
Service cancellations for the garden waste bin service that is not part of the 3 bin service may be
requested at any time; however a pro rata refund will not be provided (no refund applies for a service
cancelled when paying a rate notice).
It is the owner’s responsibility to check that all waste management charges are correct at the time of
the issue of the rate notice. Council will not adjustment waste management charges levied in prior
financial years.
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Revenue Statement - 2017/18
5.1.7 Calculation of Charge
All charges shall be in accordance with the charge table details as listed below.
Standard Service Permanent
General Waste Bin – Weekly Service Annual
Recycling Waste Bin – Fortnightly Charge 2017/18
Bulk Recycling Waste Bin – Weekly
Bulk Cardboard Bin - Weekly
Garden Waste Bin - Fortnightly
Garden Waste Bin - 240 litre (optional service outside of the mandated area) $50.00
Garden Waste Bin - 360 litre (optional service outside of the mandated area) $70.00
2 Bin Services
Waste Bin – 140/240 litre + Recycling Bin - 240 litre $265.00
Waste Bin – 140/240 litre + Recycling Bin - 360 litre $280.00
Waste Bin – 360 litre + Recycling Bin – 240 litre $345.00
Waste Bin – 360 litre + Recycling Bin – 360 litre $360.00
3 Bin Services
Waste Bin – 140/240 litre + Recycling Bin - 240 litre + Garden Waste Bin - 240 litre $315.00
Waste Bin – 140/240 litre + Recycling Bin - 360 litre + Garden Waste Bin - 240 litre $330.00
Waste Bin – 140/240 litre + Recycling Bin - 240 litre + Garden Waste Bin - 360 litre $330.00
Waste Bin – 140/240 litre + Recycling Bin - 360 litre + Garden Waste Bin - 360 litre $345.00
Waste Bin – 360 litre + Recycling Bin - 240 litre + Garden Waste Bin - 240 litre $395.00
Waste Bin – 360 litre + Recycling Bin - 360 litre + Garden Waste Bin - 240 litre $410.00
Waste Bin – 360 litre + Recycling Bin - 240 litre + Garden Waste Bin - 360 litre $410.00
Waste Bin – 360 litre + Recycling Bin - 360 litre + Garden Waste Bin - 360 litre $425.00
Additional Services
Additional Residential Waste Bin or Service – 140/240 litre $265.00
Additional Residential Waste Bin or Service – 360 litre $345.00
Additional Residential Recycling Bin or Service – 240 litre $45.00
Additional Residential Recycling Bin or Service – 360 litre $60.00
Additional Garden Waste Recycling Bin – 240 litre $50.00
Additional Garden Waste Recycling Bin – 360 litre $70.00
Bulk Waste Bin Services
Bulk Waste Bin - 1100 litre low noise $2,160.00
Bulk Waste Bin – 1 cubic metre $2,010.00
Bulk Waste Bin - 1.5 cubic metre $2,570.00
Bulk Waste Bin - 2 cubic metre $3,240.00
Bulk Waste Bin - 3 cubic metre $4,570.00
Compactor Bulk Waste Bin - 3 cubic metre $9,620.00
Compactor Bulk Waste Bin – greater than 3 cubic metre Price on Application
Bulk Recycling Bin Services
Bulk Recycling Bin - 1100 litre low noise $660.00
Bulk Recycling Bin - 2 cubic metre $1,195.00
Bulk Recycling Bin - 3 cubic metre $1,790.00
Cardboard Bin – 3 cubic metre $585.00
Cardboard Bin – 4.5 cubic metre $875.00
Page 31
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Revenue Statement - 2017/18
5.1.8 Implementation of mandated 3 bin service
As the mandated 3 bin service will commence in September 2017 the following charges will apply to
those affected properties:
For the period 1 July 2017 to 31 December 2017
Waste Bin – 140/240 litre + Recycling Bin - 240 litre
$44.16
(charge for July and August)
Waste Bin – 140/240 litre + Recycling Bin - 240 litre + Garden Waste Bin - 240 litre
$105.00
(charge for September, October, November and December)
For the period 1 January 2018 to 30 June 2018
Waste Bin – 140/240 litre + Recycling Bin - 240 litre + Garden Waste Bin - 240 litre $157.50
5.1.9 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in
section 2.4 shall NOT be applied to these charges.
5.1.10 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to these charges.
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Revenue Statement - 2017/18
5.2 Holding Tank Charge
5.2.1 Basis of Charge
Waste management holding tank pump out charges are to be levied pursuant to Section 94(1) (b)
(ii) of the Local Government Act 2009 for the purpose of defraying the costs of providing the service.
5.2.2 Charge to Apply
Charges shall apply to all lands and/or premises within the shire where waste services are, or can
be made available. Services shall be provided in all cases sufficient to cater for the quantity and
types of waste generated at each premises. Such charges shall apply to all lands and/or premises
which are required under the Health Act and Regulations and Sewerage and Water Supply Act to
receive a holding tank pump out.
Holding tank pump out charges are based on a maximum litreage of 5,000 litres per service.
Quantities in excess of 5,000 litres are charged at a per litre rate in accordance with Council’s Fees
and Charges.
5.2.3 Calculation of Charge
All charges shall be in accordance with the charge table details as listed below.
Permanent Service
Holding Tank Services
Annual Charge 2017/18
Weekly $5,604.00
Fortnightly $2,802.00
4 Weekly $1,401.00
8 Weekly $700.00
10 Weekly $560.00
12 Weekly $467.00
16 Weekly $350.00
5.2.4 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in
section 2.4 shall NOT be applied to these charges.
5.2.5 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to these charges.
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Revenue Statement - 2017/18
6 SEPARATE CHARGES
Separate charges may be levied under Section 94(1) (b) (iii) of the Local Government Act 2009.
6.1 Environment Levy
6.1.1 Basis of Charge
The Environment Levy, a separate charge, shall be made and levied for the 2017/18 financial year
on all rateable land in the Noosa Shire local government area to fund the costs of a range of
environmental initiatives including:
The acquisition of land (including an interest in land) identified as suitable for environment
conservation purposes and the maintenance and environmental restoration of that land.
Entering into, and meeting obligations in relation to, voluntary conservation agreements with
private property owners over land identified as a strategic acquisition for environmental
purposes.
Funding of management and administrative arrangements for the Noosa Biosphere Reserve.
Funding of environmental projects that meet the Noosa Biosphere Reserve environmental
objectives as agreed by Noosa Council, restricted to: -
a) projects submitted under the Noosa Biosphere Reserve management arrangements; and
b) other major environmental projects.
6.1.2 Charge to Apply
The applicable annual charge for the financial year ended 30th June 2018 shall be $60.00. The
charge shall apply to all rateable land within the Noosa Shire.
6.1.3 Basis of Charge Calculation
Council considers that the benefit to any particular rateable land from the range of strategic
environmental management initiatives listed in 6.1.1 cannot be distinguished from the benefit to any
other particular rateable land. Accordingly a separate charge of $60.00 per annum is to be levied
equally on all rateable land in the shire.
All rateable land in the shire will benefit from the range of strategic environmental management
initiatives listed in 6.1.1 that are funded by the charge.
6.1.4 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in
section 2.4 shall NOT apply to this charge.
6.1.5 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this charge.
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Revenue Statement - 2017/18
6.2 Sustainable Transport Levy
6.2.1 Basis of Charge
The Sustainable Transport Levy, a separate charge, shall be made and levied for the 2017/18
financial year on all rateable land in the Noosa Shire local government area to meet the costs of a
range of services and initiatives related to transport and transport related initiatives that have the
purpose of reducing traffic congestion and demand on the road network. The funding is primarily
aimed at sustainably managing congestion and reducing demand for increased capacity on the road
network and car parking. Initiatives may include, but are not necessarily limited to:
Entering into partnerships with the State Government to investigate, trial and / or deliver
sustainable transport services.
Supporting public transport services through provision of new or improvements to existing
kerb-side and public transport infrastructure such as bus shelters and facilities at transport
hubs.
Establishing and operating transport systems such as park and ride facilities or shuttle bus
services.
Investigating, acquiring and operating intelligent transport systems to manage congestion and
inform motorists and transport users.
Provision of behaviour change programs including, for example, school based programs to
reduce congestion.
Provision of flexible transport services to meet demonstrated community need.
6.2.2 Charge to Apply
The applicable annual charge for the financial year ended 30th June 2018 shall be $30.00 per
rateable property. The charge shall apply to all rateable land within the Noosa Shire.
6.2.3 Basis of Charge Calculation
Council considers that the benefit to any particular rateable land from the funding of sustainable
transport services and initiatives cannot be distinguished from the benefit to any other particular
rateable land. Accordingly a separate charge of $30.00 per annum is to be levied equally on all
rateable land in the shire.
All rateable land in the shire will benefit from the range of services and initiatives that are funded by
the charge.
6.2.4 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in
section 2.4 shall NOT apply to this charge.
6.2.5 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this charge.
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Revenue Statement - 2017/18
6.3 Heritage Levy
6.3.1 Basis of Charge
The Heritage Levy, a separate charge, shall be made and levied for the 2017/18 financial year on all
rateable land in the Noosa Shire to fund a cultural heritage program for the management, protection
and improvement of the heritage of the shire. Revenue from the levy will be expended on a range of
emerging priorities and key projects, as decided by Council with advice from relevant stakeholders,
as described below:
Council heritage assets: the maintenance and preservation of Council-owned built heritage
infrastructure, sites or collections.
Heritage projects and initiatives: to fund new and ongoing cultural heritage projects and
acquisitions by Council or in partnership with the community.
Heritage consultancy: to engage heritage architects, advisors or similar to provide advice to
Council and property owners in relation to cultural heritage matters.
Heritage sector development: to undertake networking and professional development activities
for the local heritage sector and to facilitate the Noosa Heritage Reference Group.
6.3.2 Charge to Apply
The applicable annual charge for the financial year ended 30th June 2018 shall be $10.00. The
charge shall apply to all rateable land within the shire.
6.3.3 Basis of Charge Calculation
Council considers that the benefit to any particular rateable land from the establishment of a heritage
program for the management, protection and improvement of the shire’s heritage, which includes
initiatives listed in 6.3.1, cannot be distinguished from the benefit to any other particular rateable
land. Accordingly a separate charge of $10.00 per annum is to be levied equally on all rateable land
in the shire.
All rateable land in the shire will benefit from the implementation of Council’s heritage program and
from the implementation of the initiatives listed in 6.3.1 that are funded by the charge.
6.3.4 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in
section 2.4 shall NOT apply to this charge.
6.3.5 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this charge.
Page 36
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Revenue Statement - 2017/18
APPENDIX 1: TOURISM AND ECONOMIC LEVY
OVERALL PLAN
1. Special Rate for Economic Development and Tourism Promotion in the Noosa Shire
Noosa Council has adopted a Noosa Local Economic Plan and is focused on implementing that plan
with projects and initiatives to grow the Noosa economy. The Council will undertake a range of
projects in 2017/18 to implement the Noosa Local Economic Plan including its ongoing commitment
to the Noosa Tourism sector of our economy. Tourism is a major economic driver of the Noosa
economy and Council is committed to its ongoing sustainability and appropriate promotion and
marketing via Tourism Noosa.
2. The Rateable Land to Which the Special Rate Applies
Council has agreed to fund the implementation of the Noosa Local Economic Plan. This
implementation includes the ongoing funding of the promotion of tourism and related activities and
also the implementation of other projects that will assist in delivering the strategies identified in the
Noosa Local Economic Plan. The Council has agreed to fund this expenditure through the levying
of a special rate for the 2017/18 financial year upon all rateable land within the shire which has been
categorised as Transitory Accommodation – Urban, Transitory Accommodation - Rural, Commercial
and Industrial – Urban and Commercial and Industrial - Rural which will receive a benefit from the
service, facility or activity defined below.
Commercial and Industrial properties are properties included in Differential General Rate Categories
2, 3, 4, 24, 25 and 26.
Transitory accommodation is defined as properties, either whole units or dwellings or a specific room
or rooms within a unit or dwelling, included in Differential General Rate Categories 6, 7, 8, 9, 10, 11,
12, 13, 14, 15, 16, 17, 18, 19, 27 and 28 which are offered for short term residential rental, being
rental for a period of less than 28 days, at any time during the 2017/18 financial year. Internet listings
or other publicly available rental listings showing per night or per week rates will constitute evidence
of the property being offered for short term rental.
The urban classification shall apply to all properties in the localities of Noosa Heads, Noosaville,
Tewantin, Sunshine Beach, Sunrise Beach, Marcus Beach, Peregian Beach and Castaways Beach.
Properties in all other localities shall be categorised as rural.
3. Service, facility or activity
The service, facility or activity for which the rate is levied is the carrying out of implementation of the
Noosa Local Economic Plan which includes projects and activities that are aimed at growing the
Noosa economy. This includes projects and activities that focus on diversifying the Noosa Economy
but also continuing with a key focus on tourism promotion strategies. The projects and activities
may be implemented by Council and / or approved external agencies.
4. The Estimated Cost of Implementing the Overall Plan
The estimated cost of carrying out the overall plan is $2,793,000 in the 2017/18 financial year. Of
the total amount collected under this special rate, funds will be provided to Tourism Noosa under the
terms of a funding deed between Tourism Noosa and Noosa Shire Council in order that Tourism
Noosa can undertake promotion of tourism and related activities for the Noosa region. Other funds
collected under this special rate will be used for projects and activities that assist with the carrying
out of implementation of the Noosa Local Economic Plan.
5. Estimated Time for Implementing the Overall Plan
The estimated time for carrying out the overall plan is by 30 June 2018. It is anticipated that a levy
will be made in future years as the service, facility and activities are on-going programs.
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Revenue Statement - 2017/18
APPENDIX 2: NOOSA WATERS LOCK AND WEIR MAINTENANCE LEVY
OVERALL PLAN
1. Special Rate for the Maintenance of the Noosa Waters Lock and Weir
Maintenance and operation of the Noosa Waters canal system is the responsibility of Council.
Council has developed long term cost projections associated with the operations and maintenance
of the lock and weir system at an appropriate level of service.
2. The Rateable Land to Which the Special Rate Applies
The waterfront allotments in the Noosa Waters estate, as delineated in the map below.
3. Service, facility or activity
The service, facility or activity for which the rate is levied is the operation and maintenance of the
lock and weir system servicing the Noosa Waters Estate.
4. The Estimated Cost of Implementing the Overall Plan
The estimated cost of carrying out the overall plan is $837,000.
5. Estimated Time for Implementing the Overall Plan
The estimated time for carrying out the overall plan is a period of ten (10) years ending 30 June
2024.
It is anticipated that a levy will be made in future years as the service, facility and activities are on-
going programs.
2017/18 ANNUAL IMPLEMENTATION PLAN
The annual implementation plan for the 2017/18 financial year ending 30 June 2018 is to continue
the operation and maintenance of the lock and weir system servicing the Noosa Waters Estate.
The estimated cost of works proposed to be undertaken by Council this financial year is $63,000.
Page 38
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Revenue Statement - 2017/18
APPENDIX 3: NOOSA WATERS CANAL MAINTENANCE LEVY
OVERALL PLAN
1. Special Rate for the Maintenance of the Noosa Waters Revetment Walls
Following remedial work undertaken by Council in the Noosa Waters estate canal area to address
structural problems with the revetment walls, Council has decided to implement an inspection,
maintenance and future works program upon advice from appropriately qualified consulting
engineers. Council has developed long term cost projections associated with the inspection,
maintenance and future works in the Noosa Waters estate canal area to provide support at a level
considered appropriate to ensure the long term viability of the canal revetment wall system.
2. The Rateable Land to Which the Special Rate Applies
The waterfront allotments in the Noosa Waters estate as delineated in the map below. As
approximately 8.5% of the properties bordering the canals are Council owned or controlled, Noosa
Council will contribute 8.5% of the ongoing costs for this program, and the remainder of the costs
will be met from revenue raised by the special levy.
3. Service, facility or activity
The service, facility or activity is the inspection, maintenance and undertaking of remedial works in
the Noosa Waters estate canal area to support the revetment wall system. The program, which is
designed to maintain the structural integrity of the revetment wall system, will support the following
works:
a) An on-going program of inspections of the area by Council staff and an appropriately qualified
consulting engineer. The inspection program will include the lease costs of survey equipment
and the undertaking of the physical survey work including survey of scour protection profiles.
b) Periodic maintenance and works required to maintain scour protection profiles including the
costs of any contractor to establish a work site and undertake maintenance in the Noosa
Waters estate canal area to maintain the structural integrity of the revetment wall system.
Maintenance works include the provision of rock to canal areas adjoining revetment walls to
assist with the wall structure integrity.
c) Works to address structural problems with the revetment walls in the Noosa Waters Estate.
For the sake of clarity, the scope of the works do not include any works that are or have been
undertaken that are known to Council as Stage 2 works.
Page 39
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Revenue Statement - 2017/18
4. The Estimated Cost of Implementing the Overall Plan
The estimated cost for carrying out the overall plan is $1,200,000.
5. Estimated Time for Implementing the Overall Plan
The estimated time for carrying out the overall plan is twenty (20) years ending 30 June 2034. It is
anticipated that a levy will be made in future years as the service, facility and activities undertake are
an on-going program.
2017/18 ANNUAL IMPLEMENTATION PLAN
The annual implementation plan for the financial year ending 30 June 2018 is to continue the routine
inspection program, undertake a survey of the scour protection profile and then perform a review of
the canal profiles to determine the scope of necessary future works.
It is considered that there are sufficient reserve funds available to fund the implementation of the
overall plan in 2017/18. As such, no revenue is required to be collected in 2017/18.
The estimated cost of works proposed to be undertaken by Council this financial year is $7,400.
Page 40
Section 82
Revenue Statement - 2017/18
APPENDIX 4: NOOSA JUNCTION LEVY
OVERALL PLAN
1. Special Levy for the Development of a Commercial Strategy for Noosa Junction.
Following requests from the Noosa Junction Traders Association and Noosa Junction property
owners in 2007, the former Noosa Council agreed to engage consultants to undertake a study and
develop a Commercial Strategy for Noosa Junction in 2008. During the 2008/09 financial year the
Noosa Junction Traders Association requested the Sunshine Coast Regional Council to begin
implementation of the recommendations of the Noosa Junction Commercial and Economic Planning
Strategy (NJCEPS) and this has continued over subsequent years.
Council has received a further request from the Association to continue to fund projects and
initiatives that will be implemented in 2017/18 to advance the recommendations of the Noosa
Junction Commercial and Economic Planning Strategy.
2. The Rateable Land to Which the Special Rates Applies
Properties subject to the special rate fall within the area delineated on the map below.
3. Service, facility or Activity
The Noosa Junction Association will, in consultation with Council, implement projects and initiatives
as set out in the 2017/18 Work Plan including recommendations of the Noosa Junction Commercial
and Economic Planning Strategy. Council will provide levy funding to the Noosa Junction Association
for that Association to implement those projects and initiatives on the basis that the Noosa Junction
Association satisfies Council that is has in place the appropriate governance arrangements and that
the 2017/18 Work Plan has been approved by Council before any levy funds are transferred to and
expended by the Noosa Junction Association.
4. The Estimated Cost of Implementing the Overall Plan
The levy will raise $91,000 in the 2017/18 financial year. This amount will be insufficient to implement
all the recommendations of the NJCEPS so the Noosa Junction Traders Association will seek to
raise funds from other sources including membership fees.
5. Estimated Time for Implementing the Overall Plan
The estimated time for carrying out the overall plan is by 30 June 2018. It is anticipated that a levy
will be made in future years as the service, facility and activities are on-going programs.
Page 41
Section 83
Revenue Statement - 2017/18
APPENDIX 5: HASTINGS STREET PRECINCT MAINTENANCE LEVY
OVERALL PLAN
1. Special Rate for the Maintenance of the Hastings Street Precinct
In response to requests from the Hastings Street Association Inc., Council has agreed to provide
additional street maintenance services above the standard level applied throughout the local
government area with the understanding that the increased level of service will be funded by a
special levy as follows:
a) 70% by way of a special rate levied on benefited properties within the Hastings Street precinct
(as delineated on map 5A)
b) 30% by way of a special rate levied on benefited properties in the surrounding areas (as
delineated on map 5B, 5C & 5D)
2. The Rateable Land to Which the Special Rate Applies
Land within the Hastings Street precinct as delineated on map 5A, which will be specially benefited
by the undertaking of additional maintenance works in the Hastings Street precinct.
The rate will also be levied on properties in the surrounding areas as delineated on maps 5B, 5C
and 5D that gain benefit from tourist visitation (i.e. occupiers of properties used for commercial and
industrial purposes, and transitory accommodation). It is noted that properties in the surrounding
areas benefit, albeit to a lesser extent than properties within the area delineated on map 5A, from
the undertaking of additional maintenance works in the Hastings Street precinct given that it is a
primary asset of the tourism industry in Noosa.
Map 5A
Page 42
Section 84
Revenue Statement - 2017/18
Map 5B
Map 5C
Map 5D
Page 43
Revenue Statement - 2017/18
Map 5B
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Page 43Section 85
Revenue Statement - 2017/18
3. Service, facility or activity
The service, facility or activity is the undertaking of additional maintenance of the Hastings Street
precinct above the standard Council level including but not limited to, fairy light replacement and
maintenance, maintenance of timber seating and bollards, increased street cleaning and sweeping
of car parks, additional park maintenance and an ongoing tree replacement program.
4. The Estimated Cost of Implementing the Overall Plan
The estimated cost of implementing the overall plan is $3,300,000.
5. Estimated Time for Implementing the Overall Plan
The estimated time for carrying out the overall plan is a period of ten (10) years ending 30 June
2024.
It is anticipated that a levy will be made in future years as the works are anticipated to be an on-
going program.
2017/18 ANNUAL IMPLEMENTATION PLAN
The annual implementation plan for the 2017/18 financial year ending 30 June 2018 is to continue
the maintenance program referred to above.
The estimated cost of works proposed to be undertaken by Council this financial year is $255,000.
Page 44
Section 86
Revenue Statement - 2017/18
APPENDIX 6: NOOSA MAIN BEACH MAINTENANCE LEVY
OVERALL PLAN
1. Special Rate for the Maintenance of the Noosa Heads Main Beach
Following discussion with the Hastings Street Association Inc., Council has agreed to continue the
ongoing restoration and maintenance program for the Noosa Heads Main Beach throughout the
2017/18 financial year. These activities will be funded by a special levy as follows:
a) 70% by way of a special rate levied on benefited properties within the Hastings Street precinct
(as delineated on map 5A)
b) 30% by way of a special rate levied on benefited properties in the surrounding areas (as
delineated on map 5B, 5C & 5D)
2. The Rateable Land to Which the Special Rate Applies
Land within the Hastings Street precinct as delineated on map 6A, which will be specially benefited
by the delivery of an ongoing program of sand replenishment and maintenance at the Noosa Heads
Main Beach.
The rate will also be levied on properties in the surrounding areas as delineated on maps 6B, 6C
and 6D that gain benefit from tourist visitation (i.e. occupiers of properties used for commercial and
industrial purposes, and transitory accommodation). It is noted that properties in the surrounding
areas benefit, albeit to a lesser extent that properties within the area delineated on map 5A, from the
on-going sand replenishment and maintenance works at the Noosa Heads Main Beach as this beach
is a primary asset of the tourism industry in Noosa.
Map 6A
Page 45
Section 87
Revenue Statement - 2017/18
Map 6B
Map 6C
Map 6D
Page 46
Revenue Statement - 2017/18
Map 6B
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Page 46Section 88
Revenue Statement - 2017/18
3. Service, facility or activity
The service, facility or activity is the undertaking of beach restoration works and maintenance
activities including, but not limited to, sand recycling including infrastructure replacement, beach
cleaning, groyne maintenance and major events beach maintenance.
4. The Estimated Cost of Implementing the Overall Plan
The estimated cost of carrying out the overall plan is $5,600,000.
5. Estimated Time for Implementing the Overall Plan
The estimated time for carrying out the overall plan is a period of ten (10) years ending 30 June
2024. It is anticipated that a levy will be made in future years as the works are anticipated to be on-
going programs.
2017/18 ANNUAL IMPLEMENTATION PLAN
The annual implementation plan for the 2017/18 financial year ending 30 June 2018 is to continue
to undertake the restoration and maintenance activities referred to above.
The estimated cost of works proposed to be undertaken by Council this financial year is $540,000.
Page 47
Section 89
Revenue Statement - 2017/18
APPENDIX 7: RURAL FIRE CHARGE
OVERALL PLAN
1. Special Charge for Assistance to Noosa and Surrounds Rural Fire Brigades
Council recognises that it is beyond the fundraising ability of the volunteers that staff the rural fire
brigades within Noosa Shire to raise the funds to meet their operational costs and to acquire and
maintain the necessary equipment to conduct their activities. Therefore, to provide financial
assistance to Noosa Rural Fire Brigade Group and its constituent Rural Fire Brigades, Council has
resolved to make and levy a special charge for the 2017/18 financial year upon all rateable land
within Noosa Shire which will, in the Council’s opinion, specially benefit from the services provided
by the Rural Fire Brigades listed below.
2. The Rateable Land to Which the Special Charges Applies
The special charge for the Rural Fire Charge applies to all rateable land within the Noosa Shire that
falls within the Gazetted Rural Fire Brigade area maps for the following Rural Fire Brigades:
Rural Fire Brigade
Black Mountain
Boreen Point
Cooroibah
Doonan
Federal
Kin Kin
Noosa North Shore
Ridgewood
Teewah
Tinbeerwah
This land specially benefits from the provision of rural fire fighting services because it is not serviced
by urban fire services.
3. Service, facility or activity
The service, facility or activity is the provision of funding for the purchase of equipment and
operational costs and training initiatives required by the Queensland Fire and Rescue Service. This
will enable the Brigades to direct more time toward:
a) prevention of rural fires;
b) education of residents; and
c) training of volunteers.
Page 48
Section 90
Revenue Statement - 2017/18
4. The Estimated Cost of Implementing the Overall Plan
The estimated cost of carrying out the overall plan is $157,000. Council will distribute these funds to
the Noosa Rural Fire Brigade Group in accordance with the following procedures:
1. Following the July and January rate runs the rural fire levy funds collected by the Council shall
be available for payment to the Rural Fire Brigade Group; and
2. To obtain the full amount of the moneys levied by the Council by way of the special charge
each Rural Fire Brigade must submit to Council and the Noosa Rural Fire Brigade Group the
following:
(a) audited statements of expenditure and receipts from the Rural Fire Brigade for the
2016/17 financial year’s operations;
(b) estimates (budget) of the 2017/18 financial year’s operations for the Rural Fire Brigade;
(c) details of the composition of the Rural Fire Brigade Group; and
(d) minutes of the last annual meeting of the Rural Fire Brigade.
When Council is satisfied that the documentation submitted meets the requirements set out at
section 4.2 of this plan Council will forward all of the funds raised by the special charge to the Noosa
Rural Fire Brigade Group.
5. Estimated Time for Implementing the Overall Plan
The estimated time for carrying out the overall plan is by 30 June 2018. It is anticipated that a levy
will be made in future years as it is anticipated that Council will continue to fund rural fire services.
Page 49
Section 91
Revenue Statement - 2017/18
APPENDIX 8: HASTINGS STREET COMMUNITY SAFETY PROGRAM CHARGE
OVERALL PLAN
1. Special Charge for Hastings Street Security Patrols
In response to requests from the Hastings Street Association Inc. Council has agreed to fund a safety
program for the precinct that includes the provision of security patrols managed by the association.
2. The Rateable Land to Which the Special Charge Applies
Land, including strata titled units in the Hastings Street precinct, as delineated on the map below.
The land within the delineated area derives a special benefit, to varying extents, from the provision
of regular security patrols within the precinct. The special charge will be levied on all properties within
the defined benefited area, at differential levels according to the degree of benefit to which the
occupier of the land is deemed to derive.
3. Service, facility or activity
The service, facility or activity for which the charge is levied is the provision and operation of a
community safety program in the Hastings Street precinct.
The security patrol program will be administered by the Hastings Street Association Inc. Council will
make bi-annual payments to the Association to fund the security patrol program.
4. The Estimated Cost of Implementing the Overall Plan
The estimated cost of carrying out the overall plan is $153,600.
5. Estimated Time for Implementing the Overall Plan
The estimated time for carrying out the overall plan is by 30 June 2018. It is anticipated that a levy
will be made in future years as it is anticipated that Council will continue to support the safety program
referred to above.
Page 50
Section 92
Revenue Statement - 2017/18
APPENDIX 9: LOWER NOOSA NORTH SHORE ELECTRICITY CHARGE
OVERALL PLAN
1. Special Charge for Provision of Power to Noosa North Shore
Following representations from residents, Council has agreed to fund by loan the design and
construction costs to provide power to specified properties in Area A and B the Lower Noosa North
Shore.
The total cost of design and construction for Area A (the lots around Wygani Drive) was $390,785
excluding GST and the construction work was completed in the 2005/06 financial year.
The total cost of design and construction for Area B (the lots between Papertree Track and Frying
Pan Track) was $371,743 excluding GST, and the construction work was completed in the 2006/07
financial year.
2. The Rateable Land to Which the Special Charge Applies
A special charge will be levied on each surveyed lot delineated on the map below to repay interest
and redemption on the loan. The loan repayments will be spread over a twenty-year period
commencing from the 2004/05 financial year for both areas.
Where property owners within the delineated area have opted to make a one off payment equivalent
to their proportionate share of the interest and loan redemption for the full 20-year period, as
calculated by Council, the levy will not apply.
Council considers that properties in Area A will be specially benefited by the provision of the loan
facility to fund the work and has resolved to levy an annual special charge of one thousand three
hundred and ninety-nine dollars ($1,399.00) equally on each surveyed lot.
In addition to this, Council considers that properties in Area B will be specially benefited by the
provision of the loan facility to fund the work and has resolved to levy an annual special charge of
one thousand nine hundred and ninety-six dollars ($1,996.00) equally on each surveyed lot.
Page 51
Section 93
Revenue Statement - 2017/18
3. Service, facility or activity
The service, facility or activity is the making of payment on a loan facility taken out by Council in the
2004/05 financial year, which was taken out to fund the design and construction of electricity services
in the Noosa North Shore area.
4. The Estimated Cost of Implementing the Overall Plan
It is estimated that the total cost of implementing the overall plan is $45,739.
5. The Estimated time of Implementing the Overall Plan
The estimated time for carrying out the overall plan is by 30 June 2018.
Page 52
Section 94
Calculation: Net operating result divided by total operating revenue, expressed as a % (excluding capital revenue or expenses).
FINANCIAL STATEMENTS
2017/2018
ORIGINAL BUDGET
Page 1
Section 95
Noosa Shire Council
2017/18 Budget Statements
For the period ending 30 June
Annual Result - Total Council Current Budget Budget Forecast
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027
Statement of Comprehensive Income $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000
Income
Revenue
Operating revenue
Net rates, levies and charges $ 62,319 $ 63,848 $ 65,808 $ 67,829 $ 69,912 $ 72,172 $ 74,506 $ 76,915 $ 79,402 $ 81,969 $ 84,619
Fees and charges $ 4,884 $ 5,080 $ 5,207 $ 5,337 $ 5,471 $ 5,608 $ 5,748 $ 5,891 $ 6,039 $ 6,190 $ 6,344
Rental income $ 1,261 $ 1,322 $ 1,355 $ 1,389 $ 1,424 $ 1,460 $ 1,496 $ 1,534 $ 1,572 $ 1,611 $ 1,651
Interest received $ 4,415 $ 4,390 $ 4,582 $ 4,786 $ 5,014 $ 5,084 $ 5,388 $ 5,480 $ 5,580 $ 5,602 $ 5,767
Sales revenue $ 7,953 $ 8,328 $ 8,536 $ 8,749 $ 8,967 $ 9,191 $ 9,420 $ 9,656 $ 9,897 $ 10,144 $ 10,397
Profit from investments $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Other income $ 3,930 $ 4,170 $ 4,274 $ 4,381 $ 4,490 $ 4,603 $ 4,718 $ 4,836 $ 4,957 $ 5,080 $ 5,207
Grants, subsidies, contributions and donations $ 5,645 $ 5,063 $ 5,064 $ 5,065 $ 5,066 $ 5,066 $ 5,067 $ 5,068 $ 5,069 $ 5,070 $ 5,071
Total operating revenue $ 90,408 $ 92,201 $ 94,826 $ 97,536 $ 100,343 $ 103,183 $ 106,343 $ 109,378 $ 112,514 $ 115,665 $ 119,057
Capital revenue
Grants, subsidies, contributions and donations $ 11,230 $ 6,464 $ 5,343 $ 4,379 $ 4,976 $ 5,735 $ 5,010 $ 5,050 $ 5,010 $ 5,300 $ 5,260
Total revenue $ 101,638 $ 98,666 $ 100,170 $ 101,915 $ 105,319 $ 108,917 $ 111,354 $ 114,429 $ 117,525 $ 120,966 $ 124,317
Capital income
Total capital income -$ 130 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Total income $ 101,508 $ 98,666 $ 100,170 $ 101,915 $ 105,319 $ 108,917 $ 111,354 $ 114,429 $ 117,525 $ 120,966 $ 124,317
Expenses
Operating expenses
Employee benefits $ 28,798 $ 30,290 $ 31,174 $ 32,078 $ 33,008 $ 34,093 $ 35,211 $ 36,364 $ 37,552 $ 38,777 $ 40,040
Materials and services $ 40,902 $ 40,500 $ 41,559 $ 42,645 $ 43,960 $ 45,123 $ 46,618 $ 48,152 $ 49,726 $ 51,342 $ 53,001
Finance costs $ 2,583 $ 2,464 $ 2,315 $ 2,302 $ 2,108 $ 1,970 $ 1,713 $ 1,449 $ 1,203 $ 899 $ 787
Depreciation and amortisation $ 17,445 $ 18,577 $ 19,117 $ 19,786 $ 20,178 $ 20,882 $ 21,600 $ 22,366 $ 23,146 $ 23,673 $ 24,449
Other expenses $ 86 $ 112 $ 115 $ 118 $ 121 $ 124 $ 127 $ 130 $ 133 $ 137 $ 140
Total operating expenses $ 89,814 $ 91,943 $ 94,280 $ 96,929 $ 99,374 $ 102,192 $ 105,269 $ 108,460 $ 111,760 $ 114,827 $ 118,416
Capital expenses
Total capital expenses $ 216 $ 222 $ 227 $ 233 $ 239 $ 245 $ 251 $ 257 $ 263 $ 270 $ 277
Total expenses $ 90,030 $ 92,164 $ 94,507 $ 97,162 $ 99,613 $ 102,436 $ 105,519 $ 108,717 $ 112,024 $ 115,097 $ 118,693
Net result $ 11,478 $ 6,502 $ 5,663 $ 4,753 $ 5,706 $ 6,481 $ 5,834 $ 5,712 $ 5,501 $ 5,868 $ 5,625
Operating result
Operating revenue $ 90,408 $ 92,201 $ 94,826 $ 97,536 $ 100,343 $ 103,183 $ 106,343 $ 109,378 $ 112,514 $ 115,665 $ 119,057
Operating expenses $ 89,814 $ 91,943 $ 94,280 $ 96,929 $ 99,374 $ 102,192 $ 105,269 $ 108,460 $ 111,760 $ 114,827 $ 118,416
Operating result $ 595 $ 259 $ 547 $ 607 $ 969 $ 991 $ 1,074 $ 918 $ 754 $ 838 $ 641
Page 2
Noosa Shire Council
2017/18 Budget Statements
For the period ending 30 June
Annual Result - Total Council CurrentBudget| Budget {recast
nhs 2018 2019 2020 2021 Plipy) 2023 2024 Pips) 2026 2027
Statement of Comprehensive Income $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000
Income ee ee
Revenue
Operating revenue
Net rates, levies and charges $ 62,319 | $ 63,848 | $ 65,808 $ 67,829 $ 69,912 $ 72,172 $ 74506 $ 76915 $ 79402 $ 81,969 $ 84,619
Fees and charges $ 4,884 | $ 5,080 | $ 5,207 $ 5,337 $ 5,471 $ 5,608 $ 5,748 $ 5,891 $ 6,039 $ 6,190 $ 6,344
Rental income $ 1,261 1$ 1,322 | $ 1,355 $ 1,389 $ 1,424 §$ 1,460 $ 1,496 $ 1,534 $ 1,572 $ 1,611 $ 1,651
Interest received $ 4,415 |$ 4,390 | $ 4,582 $ 4,786 $ 5,014 $ 5,084 $ 5,388 $ 5,480 $ 5,580 $ 5,602 $ 5,767
Sales revenue $ 7,953 | $ 8,328 | $ 8,536 $ 8,749 §$ 8,967 $ 9,191 §$ 9,420 $ 9,656 $ 9,897 $ 10,144 $ 10,397
Profit from investments $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Other income $ 3,930 | $ 4,170 | $ 4,274 $ 4,381 $ 4,490 $ 4,603 $ 4,718 $ 4,836 $ 4,957 $ 5,080 $ 5,207
Grants, subsidies, contributions and donations | $ 5,645 | $ 5,063 | $ 5,064 _ $ 5,065 $ 5,066 $ 5,066 $ 5,067 $ 5,068 $ 5,069 $ 5,070 $ 5,071
Total operating revenue $ 90,408 | $ 92,201| $ 94,826 $ 97,536 $ 100,343 $ 103,183 $ 106,343 $ 109,378 $ 112,514 $ 115,665 $ 119,057
Capital revenue
Grants, subsidies, contributions and donations | $ 11,230 | $ 6,464 | $ 5,343 $ 4,379 $ 4,976 $ 5,735 $ 5,010 $ 5,050 $ 5,010 $ 5,300 $ 5,260
Total revenue $ 101,638 | $ 98,666 | $ 100,170 $ 101,915 $ 105,319 $ 108,917 $ 111,354 $ 114,429 $ 117,525 $ 120,966 $ 124,317
Capital income
Total capital income -$ 130 | $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Total income $ 101,508 | $ 98,666 | $ 100,170 $ 101,915 $ 105,319 $ 108,917 $ 111,354 $ 114,429 $ 117,525 $ 120,966 $ 124,317
Expenses
Operating expenses
Employee benefits $ 28,798 | $ 30,290} $ 31,174 $ 32,078 $ 33,008 $ 34,093 $ 35,211 $ 36,364 $ 37,552 $ 38,777 $ 40,040
Materials and services $ 40,902 | $ 40,500| $ 41,559 $ 42,645 $ 43,960 $ 45,123 $ 46618 $ 48152 $ 49,726 $ 51,342 $ 53,001
Finance costs $ 2,583 | $ 2,464 | $ 2,315 $ 2,302 $ 2,108 $ 1,970 $ 1,713 $ 1,449 §$ 1,203 $ 899 $ 787
Depreciation and amortisation $ 17,445 | $ 18,577 | $ 19,117 $ 19,786 $ 20,178 $ 20882 $ 21,600 $ 22366 $ 23146 $ 23,673 $ 24,449
Other expenses $ 86 1 $ 112| $ 115 $ 118 $ 121 $ 124 $ 127 $ 130 $ 133 $ 137, $ 140
Total operating expenses $ 89,814 | $ 91,943] $ 94,280 $ 96,929 $ 99,374 $ 102,192 $ 105,269 $ 108,460 $ 111,760 $ 114,827 $ 118,416
Capital expenses
Total capital expenses $ 2161$ 222 | $ 227 $ 233 $ 239 $ 245 $ 251 $ 257 $ 263 $ 270 $ 277
Total expenses $ 90,030 | $ 92,164|$ 94507 $ 97,162 $ 99,613 $ 102,436 $ 105,519 $ 108,717 $ 112,024 $ 115,097 $ 118,693
Net result $ 11,478 | $ 6,502 | $ 5,663 $ 4,753 $ 5,706 $ 6,481 $ 5,834 $ 5,712 $ 5,501 $ 5,868 $ 5,625
Operating result
Operating revenue $ 90,408 | $ 92,2011} $ 94826 $ 97,536 $ 100,343 $ 103,183 $ 106,343 $ 109,378 $ 112,514 $ 115,665 $ 119,057
Operating expenses $ 89,814 |$ 91,943} $ 94,280 $ 96,929 $ 99,374 $ 102,192 $ 105,269 $ 108,460 $ 111,760 $ 114,827 $ 118,416
Operating result iss -595/$ ~—— asa [ 547 $ 607 $ 969 $ 991 $ 1,074 $ 918 $ 754 $ 838 $ 641
Page 2Section 96
Noosa Shire Council
2017/18 Budget Statements
For the period ending 30 June
Annual Result - Business Activities Waste Management Holiday Parks
2017 2018 2017 2018
Statement of Comprehensive Income $,000 $,000 $,000 $,000
Income
Revenue
Recurrent revenue
Net rates, levies and charges $ 11,267 $ 11,496 $ - -
Fees and charges $ 35 $ 36 $ 26 16
Sale of Goods and Major Services $ 2,524 $ 2,630 $ 2,897 3,142
Internal Sales/Recoveries (*) $ 243 $ 255 $ - -
Competitive Neutrality Adjustments $ 57 $ 90 $ - -
Other income $ 153 $ 170 $ - 1
Grants, subsidies, contributions and donations $ - $ - $ - -
Total revenue $ 14,279 $ 14,678 $ 2,923 3,159
Expenses
Recurrent expenses
Employee benefits $ 774 $ 765 $ 14 3
Finance Costs $ 158 $ 158 $ - -
Materials and services $ 8,461 $ 8,199 $ 1,237 1,285
Depreciation and amortisation $ 692 $ 732 $ 137 144
Internal Expenditure $ 1,147 $ 1,174 $ 248 252
Competitive Neutrality Adjustments $ 1,038 $ 1,086 $ 489 581
Other expenses $ 0 $ 0 $ 1 1
Total expenses $ 12,270 $ 12,114 $ 2,127 2,266
Net result $ 2,009 $ 2,564 $ 796 894
(*) The internal recovery of Competitive Neutrality Adjustments includes payment of Community Service Obligations includes the following:
Waste Management ($,000)
Free/subsidised disposal of waste by residents $ 48 $ 60
RSPCA holding tank collection $ 9 $ 17
Disposal of illegal dumping waste $ - $ 7
Free green waste disposal for sporting organisations $ - $ 6
$ 57 $ 90
Page 3
Section 97
Noosa Shire Council
2017/18 Budget Statements
For the period ending 30 June
Annual Result Current Budget Budget Forecast
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027
Statement of Financial Position $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000
Assets
Current assets
Cash and cash equivalents $ 46,579 $ 43,955 $ 41,960 $ 40,989 $ 39,708 $ 41,056 $ 40,456 $ 40,243 $ 37,236 $ 35,856 $ 39,371
Trade and other receivables $ 8,388 $ 8,579 $ 8,824 $ 9,051 $ 9,335 $ 9,615 $ 9,903 $ 10,173 $ 10,508 $ 10,825 $ 11,152
Inventories $ 156 $ 156 $ 156 $ 156 $ 156 $ 156 $ 156 $ 156 $ 156 $ 156 $ 156
Other current assets $ 468 $ 479 $ 490 $ 501 $ 513 $ 525 $ 537 $ 549 $ 561 $ 573 $ 585
Total current assets $ 55,591 $ 53,170 $ 51,430 $ 50,697 $ 49,712 $ 51,352 $ 51,052 $ 51,121 $ 48,461 $ 47,410 $ 51,264
Non-current assets
Investments $ 122,509 $ 122,509 $ 122,509 $ 122,509 $ 122,509 $ 122,509 $ 122,509 $ 122,509 $ 122,509 $ 122,509 $ 122,509
Property, plant & equipment $ 941,822 $ 971,604 $ 1,004,961 $ 1,033,626 $ 1,065,976 $ 1,093,654 $ 1,123,000 $ 1,153,382 $ 1,185,282 $ 1,217,167 $ 1,248,509
Other non-current assets $ 3,942 $ 5,184 $ 6,040 $ 5,427 $ 4,674 $ 3,890 $ 3,177 $ 2,464 $ 1,780 $ 1,401 $ 1,152
Total non-current assets $ 1,068,273 $ 1,099,297 $ 1,133,511 $ 1,161,562 $ 1,193,158 $ 1,220,053 $ 1,248,686 $ 1,278,355 $ 1,309,572 $ 1,341,077 $ 1,372,170
Total assets $ 1,123,864 $ 1,152,467 $ 1,184,941 $ 1,212,259 $ 1,242,870 $ 1,271,405 $ 1,299,738 $ 1,329,476 $ 1,358,033 $ 1,388,487 $ 1,423,434
Liabilities
Current liabilities
Trade and other payables $ 4,501 $ 4,523 $ 4,644 $ 4,755 $ 4,912 $ 5,049 $ 5,215 $ 5,371 $ 5,561 $ 5,741 $ 5,925
Borrowings $ 3,040 $ 3,274 $ 3,670 $ 3,933 $ 4,279 $ 4,535 $ 4,810 $ 5,153 $ 5,439 $ 1,081 $ 860
Provisions $ 4,394 $ 4,504 $ 4,616 $ 4,732 $ 4,850 $ 4,971 $ 5,096 $ 5,223 $ 5,354 $ 5,487 $ 5,625
Other current liabilities $ 548 $ 558 $ 568 $ 578 $ 588 $ 599 $ 610 $ 621 $ 633 $ 645 $ 657
Total current liabilities $ 12,483 $ 12,859 $ 13,498 $ 13,998 $ 14,628 $ 15,154 $ 15,731 $ 16,367 $ 16,986 $ 12,954 $ 13,067
Non-current liabilities
Borrowings $ 35,005 $ 32,954 $ 34,801 $ 31,868 $ 30,590 $ 26,056 $ 21,396 $ 17,643 $ 12,355 $ 12,674 $ 12,964
Provisions $ 9,305 $ 9,536 $ 9,774 $ 10,017 $ 10,266 $ 10,521 $ 10,783 $ 11,051 $ 11,326 $ 11,608 $ 11,897
Total non-current liabilities $ 44,310 $ 42,490 $ 44,575 $ 41,885 $ 40,856 $ 36,577 $ 32,179 $ 28,695 $ 23,681 $ 24,282 $ 24,862
Total liabilities $ 56,793 $ 55,349 $ 58,073 $ 55,883 $ 55,484 $ 51,731 $ 47,909 $ 45,062 $ 40,667 $ 37,236 $ 37,928
Net community assets $ 1,067,071 $ 1,097,118 $ 1,126,868 $ 1,156,377 $ 1,187,385 $ 1,219,674 $ 1,251,829 $ 1,284,414 $ 1,317,366 $ 1,351,251 $ 1,385,505
Community equity
Asset revaluation surplus $ 46,962 $ 70,507 $ 94,594 $ 119,350 $ 144,652 $ 170,460 $ 196,781 $ 223,654 $ 251,105 $ 279,122 $ 307,751
Retained surplus $ 1,020,109 $ 1,026,611 $ 1,032,273 $ 1,037,026 $ 1,042,733 $ 1,049,214 $ 1,055,048 $ 1,060,760 $ 1,066,261 $ 1,072,129 $ 1,077,753
Total community equity $ 1,067,071 $ 1,097,118 $ 1,126,867 $ 1,156,376 $ 1,187,385 $ 1,219,674 $ 1,251,828 $ 1,284,414 $ 1,317,366 $ 1,351,251 $ 1,385,505
Page 4
Noosa Shire Council
2017/18 Budget Statements
For the period ending 30 June
Annual Result Current Budget] Budget [recast
yA A 2018 2019 2020 2021 yA PAIR} yA) 2025 yAIYA3) 2027
Statement of Financial Position $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000
Assets ee ee
Current assets
Cash and cash equivalents $ 46,579 | $ 43,955 1 $ 41,960 $ 40,989 $ 39,708 $ 41,056 $ 40,456 $ 40,243 $ 37,236 $ 35,856 $ 39,371
Trade and other receivables $ 8,388 | $ 8,579 | $ 8,824 $ 9,051 $ 9,335 $ 9615 $ 9,903 $ 10,173 $ 10,508 $ 10,825 $ 11,152
Inventories $ 156 | $ 1561$ 156 $ 156 $ 156 $ 156 $ 156 $ 156 $ 156 $ 156 $ 156
Other current assets $ 468 | $ 4791 $ 490 $ 501 $ 513 $ 525 $ 537 $ 549 $ 561 $ 573 $ 585
Total current assets $ 55,591 | $ 53,170 | $ 51,430 $ 50,697 $ 49,712 $ 51,352 $ 51,052 $ 51,121 $ 48,461 $ 47,410 $ 51,264
Non-current assets
Investments $ 122,509 | $ 122,509 | $ 122,509 $ 122,509 $ 122,509 $ 122,509 $ 122,509 $ 122,509 $ 122,509 $ 122,509 $ 122,509
Property, plant & equipment $ 941,822 | $ 971,604] $ 1,004,961 $ 1,033,626 $ 1,065,976 $ 1,093,654 $ 1,123,000 $ 1,153,382 $ 1,185,282 $ 1,217,167 $ 1,248,509
Other non-current assets $ 3,942 | $ 5,184 | $ 6,040 $ 5,427 $ 4,674 $ 3,890 $ 3,177 $ 2,464 $ 1,780 $ 1,401 $ 1,152
Total non-current assets $ 1,068,273] $ 1,099,297] $ 1,133,511 $ 1,161,562 $ 1,193,158 $ 1,220,053 $ 1,248,686 $ 1,278,355 $ 1,309,572 $ 1,341,077 $ 1,372,170
Total assets $ 1,123,864) $ 1,152,467/$ 1,184,941 $ 1,212,259 $ 1,242,870 $ 1,271,405 $ 1,299,738 $ 1,329,476 $ 1,358,033 $ 1,388,487 $ 1,423,434
Current liabilities
Trade and other payables $ 4,501 | $ 4,523 | $ 4,644 $ 4,755 $ 4912 $ 5,049 $ 5,215 $ 5,371 $ 5,561 $ 5,741 §$ 5,925
Borrowings $ 3,040 | $ 3,274 | $ 3,670 $ 3,933 $ 4,279 $ 4535 $ 4810 $ 5,153 $ 5,439 $ 1,081 $ 860
Provisions $ 4,394 | $ 4,504 | $ 4616 $ 4,732 $ 4,850 $ 4971 $ 5,096 $ 5,223 $ 5,354 $ 5,487 $ 5,625
Other current liabilities $ 548 | $ 558 | $ 568 $ 578 $ 588 $ 599 $ 610 $ 621 $ 633 $ 645 §$ 657
Total current liabilities $ 12,483 | $ 12,859 | $ 13,498 $ 13,998 $ 14,628 $ 15,154 $ 15,731 $ 16,367 $ 16,986 $ 12,954 $ 13,067
Non-current liabilities
Borrowings $ 35,005 | $ 32,954 | $ 34,801 $ 31,868 $ 30,590 $ 26,056 $ 21,396 $ 17,643 $ 12,355 $ 12,674 $ 12,964
Provisions $ 9,305 | $ 9,536 | $ 9,774 $ 10,017 $ 10,266 $ 10,521 $ 10,783 $ 11,051 $ 11,326 $ 11,608 $ 11,897
Total non-current liabilities $ 44,310 | $ 42,490 | $ 44,575 $ 41,885 $ 40,856 $ 36,577 $ 32,179 $ 28,695 $ 23,681 $ 24,282 $ 24,862
Total liabilities $ 56,793 | $ 55,349 | $ 58,073 $ 55,883 $ 55,484 $ 51,731 $ 47,909 $ 45,062 $ 40,667 $ 37,236 $ 37,928
Net community assets $ 1,067,071} $ 1,097,118|$ 1,126,868 $ 1,156,377 $ 1,187,385 $ 1,219,674 $ 1,251,829 $ 1,284,414 $ 1,317,366 $ 1,351,251 $ 1,385,505
Asset revaluation surplus $ 46,962 | $ 70,507 | $ 94,594 $ 119,350 $ 144,652 $ 170,460 $ 196,781 $ 223,654 $ 251,105 $ 279,122 $ 307,751
Retained surplus $ 1,020,109] $ 1,026,611] $ 1,032,273 $ 1,037,026 $ 1,042,733 $ 1,049,214 $ 1,055,048 $ 1,060,760 $ 1,066,261 $ 1,072,129 $ 1,077,753
Total community equity $ 1,067,071 | $ 1,097,118} $ 1,126,867 $ 1,156,376 $ 1,187,385 $ 1,219,674 $ 1,251,828 $ 1,284,414 $ 1,317,366 $ 1,351,251 $ 1,385,505
Page 4Section 98
Noosa Shire Council
2017/18 Budget Statements
For the period ending 30 June
Annual Result Current Budget Budget Forecast
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027
Statement of Cash Flows $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000
Cash flows from operating activities
Receipts from customers $ 75,692 $ 78,186 $ 80,447 $ 82,855 $ 85,265 $ 87,919 $ 90,644 $ 93,480 $ 96,326 $ 99,341 $ 102,423
Payments to suppliers and employees -$ 73,471 -$ 71,098 -$ 72,941 -$ 74,941 -$ 77,140 -$ 79,408 -$ 81,991 -$ 84,688 -$ 87,416 -$ 90,267 -$ 93,184
Dividend received $ 3,142 $ 3,060 $ 3,137 $ 3,215 $ 3,295 $ 3,378 $ 3,462 $ 3,549 $ 3,637 $ 3,728 $ 3,822
Interest received $ 4,415 $ 4,390 $ 4,582 $ 4,786 $ 5,014 $ 5,084 $ 5,388 $ 5,480 $ 5,580 $ 5,602 $ 5,767
Rental income $ 1,257 $ 1,320 $ 1,353 $ 1,387 $ 1,421 $ 1,457 $ 1,493 $ 1,531 $ 1,568 $ 1,608 $ 1,648
Non-capital grants and contributions $ 5,630 $ 5,054 $ 5,064 $ 5,066 $ 5,064 $ 5,066 $ 5,067 $ 5,069 $ 5,068 $ 5,070 $ 5,071
Borrowing costs -$ 2,213 -$ 2,127 -$ 1,978 -$ 1,965 -$ 1,771 -$ 1,633 -$ 1,376 -$ 1,112 -$ 866 -$ 562 -$ 450
Other cash flows from operating activities -$ 11 -$ 11 -$ 11 -$ 11 -$ 12 -$ 12 -$ 12 -$ 12 -$ 12 -$ 12 -$ 12
Net cash inflow from operating activities $ 14,440 $ 18,775 $ 19,652 $ 20,392 $ 21,136 $ 21,851 $ 22,675 $ 23,297 $ 23,885 $ 24,508 $ 25,085
Cash flows from investing activities
Payments for property, plant and equipment -$ 25,294 -$ 22,340 -$ 25,717 -$ 20,832 -$ 24,322 -$ 19,819 -$ 21,662 -$ 22,912 -$ 24,662 -$ 24,912 -$ 24,662
Payments for intangible assets -$ 1,620 -$ 1,716 -$ 1,527 -$ 250 -$ 150 -$ 150 -$ 250 -$ 250 -$ 250 -$ 250 -$ 250
Grants, subsidies, contributions and donations $ 6,530 $ 4,464 $ 3,343 $ 2,379 $ 2,976 $ 3,735 $ 3,010 $ 3,050 $ 3,010 $ 3,300 $ 3,260
Other cash flows from investing activities $ 10 $ 10 $ 10 $ 10 $ 10 $ 11 $ 11 $ 11 $ 12 $ 12 $ 12
Net cash inflow from investing activities -$ 20,374 -$ 19,581 -$ 23,891 -$ 18,693 -$ 21,486 -$ 16,224 -$ 18,890 -$ 20,100 -$ 21,889 -$ 21,849 -$ 21,639
Cash flows from financing activities
Proceeds from borrowings $ 2,697 $ 1,225 $ 5,517 $ 1,000 $ 3,000 $ - $ 150 $ 1,400 $ 150 $ 1,400 $ 1,150
Repayment of borrowings -$ 2,770 -$ 3,042 -$ 3,273 -$ 3,670 -$ 3,933 -$ 4,279 -$ 4,535 -$ 4,810 -$ 5,153 -$ 5,438 -$ 1,081
Net cash inflow from financing activities -$ 73 -$ 1,817 $ 2,244 -$ 2,670 -$ 933 -$ 4,279 -$ 4,385 -$ 3,410 -$ 5,003 -$ 4,038 $ 69
Total cash flows
Net increase in cash and cash equivalent held -$ 6,007 -$ 2,624 -$ 1,995 -$ 971 -$ 1,282 $ 1,348 -$ 600 -$ 213 -$ 3,007 -$ 1,380 $ 3,515
Opening cash and cash equivalents $ 52,586 $ 46,579 $ 43,955 $ 41,960 $ 40,989 $ 39,708 $ 41,056 $ 40,456 $ 40,243 $ 37,236 $ 35,856
Closing cash and cash equivalents $ 46,579 $ 43,955 $ 41,960 $ 40,989 $ 39,708 $ 41,056 $ 40,456 $ 40,243 $ 37,236 $ 35,856 $ 39,371
Page 5
Noosa Shire Council
2017/18 Budget Statements
For the period ending 30 June
Annual Result Current Budget] Budget [recast
PA WA 2018 2019 2020 2021 PAI) 2023 PAIX) 2025 2026 2027
Statement of Cash Flows $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000
Cash flows from operating activities PT
Receipts from customers $ 75,692 | $ 78,186 | $ 80,447 $ 82,855 $ 85,265 $ 87,919 $ 90,644 $ 93,480 $ 96,326 $ 99,341 $ 102,423
Payments to suppliers and employees -$ 73,471 |-$ 71,098 |-$ 72,941 -$ 74,941 -$ 77,140 -$ 79,408 -$ 81,991 -$ 84,688 -$ 87,416 -$ 90,267 -$ 93,184
Dividend received $ 3,142 | $ 3,060 | $ 3,137 $ 3,215 $ 3,295 $ 3,378 $ 3,462 $ 3,549 $ 3,637 $ 3,728 $ 3,822
Interest received $ 4,415 | $ 4,390 | $ 4,582 $ 4,786 $ 5,014 $ 5,084 $ 5,388 $ 5,480 $ 5,580 $ 5,602 $ 5,767
Rental income $ 1,257 | $ 1,320 | $ 1,353 $ 1,387 $ 1,421 $ 1,457 $ 1,493 $ 1,531 $ 1,568 $ 1,608 $ 1,648
Non-capital grants and contributions $ 5,630 | $ 5,054 | $ 5,064 $ 5,066 $ 5,064 $ 5,066 $ 5,067 $ 5,069 $ 5,068 $ 5,070 $ 5,071
Borrowing costs -$ 2,213 |-$ 2,127 |-$ 1,978 -$ 1,965 -$ 1,771 -$ 1,633 -$ 1,376 -$ 1,112 -$ 866 -$ 562 -$ 450
Other cash flows from operating activities -$ 11 |-$ 11 |-$ 11 -$ 11 -$ 12 -$ 12 -$ 12 -$ 12 -$ 12 -$ 12 -$ 12
Net cash inflow from operating activities $ 14,440 | $ 18,775 | $ 19,652 $ 20,392 $ 21,136 $ 21,851 $ 22,675 $ 23,297 $ 23,885 $ 24,508 $ 25,085
Cash flows from investing activities
Payments for property, plant and equipment -$ 25,294 |-$ 22,340 |-$ 25,717 -$ 20,832 -$ 24,322 -$ 19,819 -$ 21,662 -$ 22,912 -$ 24,662 -$ 24,912 -$ 24,662
Payments for intangible assets -$ 1,620 |-$ 1,716 |-$ 1,527 -$ 250 -$ 150 -$ 150 -$ 250 -$ 250 -$ 250 -$ 250 -$ 250
Grants, subsidies, contributions and donations $ 6,530 | $ 4,464 | $ 3,343 $ 2,379 $ 2,976 $ 3,735 $ 3,010 $ 3,050 $ 3,010 $ 3,300 $ 3,260
Other cash flows from investing activities $ 10] $ 10] $ 10 $ 10 $ 10 $ 11. $ 1 6$ 11. $ 12 $ 12 $ 12
Net cash inflow from investing activities -$ 20,374 |-$ 19,581 |-$ 23,891 -$ 18,693 -$ 21,486 -$ 16,224 -$ 18,890 -$ 20,100 -$ 21,889 -$ 21,849 -$ 21,639
Cash flows from financing activities
Proceeds from borrowings $ 2,697 | $ 1,225 | $ 5,517 $ 1,000 $ 3,000 $ - $ 150 $ 1,400 $ 150 $ 1,400 $ 1,150
Repayment of borrowings -$ 2,770 |-$ 3,042 |-$ 3,273 -$ 3,670 -$ 3,933 -$ 4,279 -$ 4,535 -$ 4,810 -$ 5,153 -$ 5,438 -$ 1,081
Net cash inflow from financing activities -$ 73 |-$ 1,817 | $ 2,244 -$ 2,670 -$ 933 -$ 4,279 -$ 4,385 -$ 3,410 -$ 5,003 -$ 4,038 $ 69
Total cash flows
I (a
Net increase in cash and cash equivalent held -$ 6,007 |-$ 2,624 |-$ 1,995 -$ 971 -$ 1,282 $ 1,348 -$ 600 -$ 213 -$ 3,007 -$ 1,380 $ 3,515
Opening cash and cash equivalents $ 52,586 | $ 46,579 | $ 43,955 $ 41,960 $ 40,989 $ 39,708 $ 41,056 $ 40,456 $ 40,243 $ 37,236 $ 35,856
Closing cash and cash equivalents $ 46,579 | $ 43,955 | $ 41,960 $ 40,989 $ 39,708 $ 41,056 $ 40,456 $ 40,243 $ 37,236 $ 35,856 $ 39,371
Page 5Section 99
Noosa Shire Council
2017/18 Budget Statements
For the period ending 30 June
Annual Result Current Budget Budget Forecast
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027
Statement of Changes in Equity $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000
Asset revaluation reserve
Opening balance $ 24,517 $ 46,962 $ 70,507 $ 94,594 $ 119,350 $ 144,652 $ 170,460 $ 196,781 $ 223,654 $ 251,105 $ 279,122
Increase in asset revaluation surplus $ 22,445 $ 23,546 $ 24,087 $ 24,756 $ 25,302 $ 25,808 $ 26,321 $ 26,874 $ 27,451 $ 28,017 $ 28,629
Closing balance $ 46,962 $ 70,507 $ 94,594 $ 119,350 $ 144,652 $ 170,460 $ 196,781 $ 223,654 $ 251,105 $ 279,122 $ 307,751
Retained surplus
Opening balance $ 1,008,631 $ 1,020,109 $ 1,026,611 $ 1,032,273 $ 1,037,026 $ 1,042,733 $ 1,049,214 $ 1,055,048 $ 1,060,760 $ 1,066,261 $ 1,072,129
Net result $ 11,478 $ 6,502 $ 5,663 $ 4,753 $ 5,706 $ 6,481 $ 5,834 $ 5,712 $ 5,501 $ 5,868 $ 5,625
Closing balance $ 1,020,109 $ 1,026,611 $ 1,032,273 $ 1,037,026 $ 1,042,733 $ 1,049,214 $ 1,055,048 $ 1,060,760 $ 1,066,261 $ 1,072,129 $ 1,077,753
Total
Opening balance $ 1,033,148 $ 1,067,071 $ 1,097,118 $ 1,126,867 $ 1,156,376 $ 1,187,385 $ 1,219,674 $ 1,251,828 $ 1,284,414 $ 1,317,366 $ 1,351,251
Net result $ 11,478 $ 6,502 $ 5,663 $ 4,753 $ 5,706 $ 6,481 $ 5,834 $ 5,712 $ 5,501 $ 5,868 $ 5,625
Increase in asset revaluation surplus $ 22,445 $ 23,546 $ 24,087 $ 24,756 $ 25,302 $ 25,808 $ 26,321 $ 26,874 $ 27,451 $ 28,017 $ 28,629
Closing balance $ 1,067,071 $ 1,097,118 $ 1,126,867 $ 1,156,376 $ 1,187,385 $ 1,219,674 $ 1,251,828 $ 1,284,414 $ 1,317,366 $ 1,351,251 $ 1,385,505
Page 6
Noosa Shire Council
2017/18 Budget Statements
For the period ending 30 June
Annual Result CurrentBudget| Budget | Forecast
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 VATA
Statement of Changes in Equity $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000
Asset revaluation reserve PT
Opening balance $ 24,517 | $ 46,962 | $ 70,507 $ 94594 $ 119350 $ 144652 $ 170460 $ 196,781 $ 223,654 $ 251,105 $ 279,122
Increase in asset revaluation surplus $ 22,445 | $ 23,546 | $ 24,087 $ 24,756 $ 25,302 $ 25,808 $ 26,321 $ 26,874 §$ 27,451 $ 28,017 §$ 28,629
Closing balance $ 46,962 | $ 70,507 | $ 94,594 $ 119350 $ 144652 $ 170460 $ 196,781 $ 223,654 $ 251,105 $ 279,122 $ 307,751
Retained surplus
Opening balance $ 1,008,631 | $ 1,020,109} $ 1,026,611 $ 1,032,273 $ 1,037,026 $ 1,042,733 $ 1,049,214 $ 1,055,048 $ 1,060,760 $ 1,066,261 $ 1,072,129
Net result $ 11,478 | $ 6,502 | $ 5,663 $ 4,753 $ 5,706 $ 6,481 $ 5,834 $ 5,712 $ 5,501 $ 5,868 $ 5,625
Closing balance $ 1,020,109 | $ 1,026,611} $ 1,032,273 $ 1,037,026 $ 1,042,733 $ 1,049,214 $ 1,055,048 $ 1,060,760 $ 1,066,261 $ 1,072,129 $ 1,077,753
Total
Opening balance $ 1,033,148 | $ 1,067,071} $ 1,097,118 $ 1,126,867 $ 1,156,376 $ 1,187,385 $ 1,219,674 $ 1,251,828 $ 1,284,414 $ 1,317,366 $ 1,351,251
Net result $ 11,478 | $ 6,502 | $ 5,663 $ 4,753 $ 5,706 $ 6,481 $ 5,834 $ 5,712 $ 5,501 $ 5,868 $ 5,625
Increase in asset revaluation surplus $ 22,445 | $ 23,546 | $ 24,087 $ 24,756 $ 25,302 $ 25,808 $ 26,321 $ 26,874 §$ 27,451 $ 28,017 §$ 28,629
Closing balance $ 1,067,071 | $ 1,097,118 | $ 1,126,867 $ 1,156,376 $ 1,187,385 $ 1,219,674 $ 1,251,828 $ 1,284,414 $ 1,317,366 $ 1,351,251 $ 1,385,505
Page 6Section 100
Noosa Shire Council
2017/18 Budget Statements
For the period ending 30 June
Indicator Current Budget Budget Target Forecast
Financial Sustainability Ratios 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027
Operating Surplus Ratio 0.7% 0.3% 0-10% 0.6% 0.6% 1.0% 1.0% 1.0% 0.8% 0.7% 0.7% 0.5%
Net Financial Liabilities Ratio 1.3% 2.4% <60% 7.0% 5.3% 5.8% 0.4% -3.0% -5.5% -6.9% -8.8% -11.2%
Asset Sustainability Ratio 105.7% 106.1% >90% 103.1% 76.0% 78.9% 85.5% 94.0% 90.7% 87.4% 92.9% 89.4%
Operating Surplus Ratio
Measures the extent to which revenues raised cover operational expenses
only or are available for capital funding purposes or other purposes.
Calculation: Net operating result divided by total operating revenue, expressed as a % (excluding capital revenue or expenses).
Target: between 0% and 10%
Net Financial Liabilities Ratio
Measures the extent to which the net financial liabilities of Council can
be repaid from operating revenues.
Calculation: (total liabilities less current assets) divided by
total operating revenue, expressed as a %.
Target: not greater than 60%.
Asset Sustainability Ratio
This ratio reflects the extent to which the infrastructure assets managed by Council
are being replaced as they reach the end of their useful lives.
Calculation: capital expenditure on the replacement of infrastructure assets
(renewals) divided by depreciation expense, expressed as a %.
Target: greater than 90%.
Page 7
Section 101
Noosa Shire Council
2017/18 Budget Statements
For the period ending 30 June
Note: Residential Property Continuing with 2 Bin Waste Service (est. 11,000 properties)
Annual Result
Rates Rates Variation
Rating Comparison 2016/2017 2017/2018 $ %
Rate Notice for a Residential Property on the Minimum General Rate
Service
Minimum General Rate $ 1,060.00 $ 1,081.20 $ - 2.0%
2 Wheelie Bin Collection $ 275.00 $ 265.00 $ - -3.6%
Environment Levy $ 60.00 $ 60.00 $ - 0.0%
Sustainable Transport Levy $ 20.00 $ 30.00 $ - 50.0%
Heritage Levy $ 10.00 $ 10.00 $ - 0.0%
Gross Rates $ 1,425.00 $ 1,446.20 $ - 1.5%
Discount (5% of General Rates) -$ 53.00 -$ 54.06 $ - 2.0%
Net Rates $ 1,372.00 $ 1,392.14 $ - 1.5%
Noosa Shire Council
2017/18 Budget Statements
For the period ending 30 June
Note: Residential Property with a New Garden Waste Recycling Service (est. 10,000 properties)
Annual Result
Rates Rates Variation
Rating Comparison 2016/2017 2017/2018 $ %
Rate Notice for a Residential Property on the Minimum General Rate
Service
Minimum General Rate $ 1,060.00 $ 1,081.20 $ - 2.0%
3 Wheelie Bin Collection $ 275.00 $ 315.00 $ - 14.5%
Environment Levy $ 60.00 $ 60.00 $ - 0.0%
Sustainable Transport Levy $ 20.00 $ 30.00 $ - 50.0%
Heritage Levy $ 10.00 $ 10.00 $ - 0.0%
Gross Rates $ 1,425.00 $ 1,496.20 $ - 5.0%
Discount (5% of General Rates) -$ 53.00 -$ 54.06 $ - 2.0%
Net Rates $ 1,372.00 $ 1,442.14 $ - 5.1%
Noosa Shire Council
2017/18 Budget Statements
For the period ending 30 June
Note: Residential Property with an Existing Garden Waste Recycling Bin (est. 5,000 properties)
Annual Result
Rates Rates Variation
Rating Comparison 2016/2017 2017/2018 $ %
Rate Notice for a Residential Property on the Minimum General Rate
Service
Minimum General Rate $ 1,060.00 $ 1,081.20 $ - 2.0%
3 Wheelie Bin Collection $ 340.00 $ 315.00 $ - -7.4%
Environment Levy $ 60.00 $ 60.00 $ - 0.0%
Sustainable Transport Levy $ 20.00 $ 30.00 $ - 50.0%
Heritage Levy $ 10.00 $ 10.00 $ - 0.0%
Gross Rates $ 1,490.00 $ 1,496.20 $ - 0.4%
Discount (5% of General Rates) -$ 53.00 -$ 54.06 $ - 2.0%
Net Rates $ 1,437.00 $ 1,442.14 $ - 0.4%
Section 102
Noosa Shire Council
2016/17 Budget Statements
For the period ending 30 June
2017 2018 Change
Special Rates and Charges Schedule Special Rate Purpose $,000 $,000 %
Tourism and Economic Levy* To contribute towards the cost of the promoting tourism and related $ 2,753 $ 2,793 1.5%
activities, as well as the implementation of projects that will assist in
delivering the strategies outlined in the Noosa Local Economic Plan.
Noosa Waters Lock and Weir Maintenance Levy Funding for the operation and maintenance of the lock and weir system $ 75 $ 59 -21.3%
which services the Noosa Waters Estate.
Noosa Waters Canal Management Levy The funding of services associated with the inspection, maintenance $ - $ -
and future capital works in the Noosa Waters estate canal area to
ensure the long-term viability of the canal revetment wall system.
Noosa Junction Levy** The funding of projects and initiatives to advance the recommendations $ 91 $ 91 0.0%
of the Noosa Junction Commercial and Economic Planning Strategy.
All projects and initiatives are implemented by the Noosa Junction
Traders Association.
Hastings Street Precinct Maintenance Levy The funding of additional asset maintenance and renewal services in $ 339 $ 325 -4.1%
the Hasting Street Precinct, which are delivered at a level above and
beyond Council's asset service standards. These programmed services
are provided at the request of the Hastings Street Association.
Noosa Main Beach Maintenance Levy To support the cost of the ongoing restoration and maintenance $ 540 $ 562 4.1%
program for the Noosa Heads main beach.
Rural Fire Charge The funding of operational costs and equipment replacement for $ 155 $ 157 1.3%
gazetted Rural Fire Brigades in the Noosa shire.
Hastings Street Community Safety Program Charge*** The funding of safety programs for the Hastings Street precinct. This $ 154 $ 154 0.0%
includes the provision of security patrols, which are managed by the
Hastings Street Association.
Lower Noosa North Shore Electricity Charge The progressive repayment by specified properties in the Lower Noosa $ 46 $ 46 0.0%
North Shore of the design and construction costs for electricity
infrastructure previously funded by Council.
Total Special Rates and Charges $ 4,153 $ 4,187
* Note - Tourism Noosa 2017/18 funding under current agreement $2.52 million
** Note - Levy funds provided directly to the Noosa Junction Traders Association
*** Note - Levy funds collected for security patrols provided directly to the Hastings Street Association
Page 1
Section 103
Noosa Shire Council
2016/17 Budget Statements
For the period ending 30 June
2017 2018 Change
Separate Charges Schedule Separate Charge Purpose $,000 $,000 %
Environment Levy* The funding of environmental iniatives for the shire. This includes the $ 1,800 $ 1,812 0.7%
acquisition and maintenance of land (including an interest in land)
suitable for environment conservation purposes, voluntary
conservation agreements with landholders, Noosa Biosphere Reserve
environmental projects and other major environmental projects.
Sustainable Transport Levy To contribute towards the costs associated with a range of transport $ 600 $ 904 50.7%
services and initiatives related that have the purpose of reducing traffic
congestion and demand on the shire road network.
Heritage Levy To fund a cultural heritage program for the management, protection $ 301 $ 302 0.3%
and improvement of the heritage of the shire.
Total Separate Charges $ 2,701 $ 3,018
* Note - includes $250,000 funding to Noosa Biosphere Reserve for environmental projects
Page 2
Section 104
“ Ve oe : :
i yy) a a
2017-18 Fees & Charges
Noosa CouncilSection 105
Table Of Contents
Noosa Shire Council 5
General Cost – Recovery Fees and Commercial Charges 5
Animals 5
Noosa Aquatic Centre 7
Community & Performance Venues 10
Community Leasing 11
Ferry Service 11
Finance 13
Corporate Information 13
Galleries 13
Legal Services 14
Noosa Leisure Centre 14
Libraries 17
Local Laws 18
Operating a Business or Not for Profit Organisation 19
Parking 19
Parks & Natural Areas 19
Property Information – Spatial 20
Property Management 21
Roads 22
Waterways 22
Respite Centre 22
Right to Information 23
Streetlighting 23
Use of Public Space and Council Land 24
Waste Management 27
Domestic Waste Disposal Service Fees 28
Commercial Waste Disposal Service Fees 29
Tyres 31
Other Charges 31
Temporary Cleansing Services 32
Cemeteries 33
Environmental Health 36
Accommodation 39
Environmental Protection 40
Food Licence and Permits 42
Pest Management 44
Personal Appearance 44
Searches 45
Caravan Parks 45
Property Information 47
Planning and Infrastructure Fees & Charges 48
Development Assessment 49
Page 2 of 80
The text continues on section 106.