2022-06-28 Special Meeting Agenda

SPECIAL MEETING AGENDA   28 JUNE 2022




                         Page 44 of 79

SPECIAL MEETING AGENDA                                                                              28 JUNE 2022

                                                                                      ATTACHMENT 5

                ee a      NOOSA                                                         Council Policy
                    MKC                                                           GENERAL RATE
                                                                          DONATIONS POLICY

               Corporate Plan Reference:                  The Noosa Community
               Endorsed by Council:                      28 June 2022
               Policy Author:                            Director Corporate Services

              POLICY BACKGROUND

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

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

                                                                                                       Page 1

                                                                                                    Page 44 of 79