2017-11-07 S&O Agenda - Attachment 1 to Item 10 - Annual Report 2016-17

Commercial business units
Pursuant to s 27(2) of the LG Regulation, a commercial business unit is a business unit that conducts
business in accordance with the prescribed key principles of commercialisation.

Council did not nominate any business activities as commercial business units during the period.


Services, facilities and activities, for which special rates/ charges
levied
Below is a list of Council levies and special charges for the period:
 Tourism and Economic Levy
 Noosa Waters Lock and Weir Maintenance Levy
 Noosa Waters Canal Maintenance Levy
 Noosa Junction Levy
 Hastings Street Precinct Maintenance Levy
 Noosa Main Beach Maintenance Levy
 Rural Fire Charge
 Hastings Street Community Safety Program Charge
 Lower Noosa North Shore Electricity Charge



Summary of concessions for rates and charges
General rate concessions
In addition to those classes of land granted a general rate exemption under s93(3) of the LG Act and
s73 of the LG Regulation, Council was able to grant a general rates concession to land identified in
s20(1)(b) of the LG Regulation to the extent that Council was satisfied the land at the relevant time was
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 or Girl Guide Association;
 Surf Lifesaving or 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; or
 charitable organisation, which is:
    (a) a not-for-profit organisation
    (b) registered as a charity institution or a public benevolent institution
    (c) providing benefits directly to the community
    (d) endorsed by the Australian Tax Office - Charity Tax Concession.

The relevant concession for the period for eligible entities was 100% of the general rate.




                                                                        Noosa Council | Annual Report 2016 - 2017
                                                                                                         Page 26