Meeting papers

Revenue Statement - 2025/26


      (c)     a Commonwealth Seniors Health Card; or
      (d)     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.

            Deferred General Rates Interest Charges
Interest charges, or the payment of an additional charge, will be applied to all general rates deferred
under section 122(5) of the Regulation. The interest will be compound interest, calculated at daily
rests. The interest rate will be set at the 90-day bank bill rate as at the adoption of the 2025/26
Budget.

            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 the property is sold, or the ratepayer’s death, or the due date for final payment as
specified in the provisions of the deferment agreement.

2.7         General Rate Exemptions and Concessions
By section 93(3) of the Act, certain land is exempt from general rates. Section 73 of the Regulation
further details land that is exempt in accordance with section 93(3)(j)(ii) of the Act.
In applying these sections of the Act and the Regulation, Council will endeavour to raise the
awareness of target groups that may qualify for the exemptions.
Under section 73, the following land is exempted for section 93(3)(j)(ii):
(1)   land owned by a religious entity, if the land is less than 20ha and is used for 1 or more of the
      following purposes:
      (a)     religious purposes, including, for example, public worship
      (b)     the provision of education, health, or community services, including facilities for aged
              persons and persons with disabilities
      (c)     the administration of the religious entity
      (d)     housing incidental to a purpose mentioned in paragraph (a), (b) or (c).
(2)   land vested in, or placed under the management and control of, a person under an Act for:
      (a)     a public purpose that is a recreational or sporting purpose; or
      (b)     a charitable purpose.
(3)   land used for purposes of a public hospital if:
      (a)     the public hospital is
              (i)    part of a private hospital complex; or
              (ii)   a private and public hospital complex; and
      (b)     the land used for the purposes is more than 2ha and is separated from the rest of the
              complex.
(4)   land owned by a community organisation if the land is less than 20ha and is used for
      providing the following:
      (a)     accommodation associated with the protection of children;
      (b)     accommodation for students;
      (c)     educational, training or information services aimed at improving labour market
              participation or leisure opportunities.



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