Meeting papers

Revenue Statement - 2025/26


       (c)    the property is vacant due to owner absence upon work commitments, provided that
              the absence is confirmed by the employer to Council’s satisfaction and the property
              remains vacant or occupied only by immediate family members during the period of the
              owner’s absence; or
       (d)    the owner is absent due to a medical condition of his/her own or of a close relative, and
              that is confirmed in writing by a health professional to Council’s satisfaction; or
(3)    a dwelling not owned by a natural person, e.g. owned by a company, excepting where the
       dwelling is the principal place of residence of a natural person who is a member of the
       company owner.
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, under a retirement village scheme, in
accordance with the Retirement Villages Act 1999.
shared facility accommodation: A property such as a guest house or private hotel, where room
only or room and meals is/are provided, and having shared facilities, but not a motel.
shopping centre: land used for major retail activities including an integrated shopping centre or
showrooms.
strata unit: a community titles lot, other than a lot comprising a detached dwelling.
transitory accommodation: a property, or part of a property, offered, or made available or used,
as temporary rented occupation, generally (but not exclusively) as short stay letting.1
Without limitation, the following is not transitory accommodation:
(1)    an entire property that is offered, available, or used for short-stay letting not exceeding
       60 days in the financial year;
(2)    a room within a principal place of residence, which is offered, available or used for short-stay
       letting not exceeding 90 days in the financial year — Council considers such a letting as
       home-hosted because the owner/s reside at the property when the room is offered, available
       or used for the short-stay letting;
(3)    a property the subject of a documented tenancy agreement that meets the requirements of
       the Residential Tenancies and Rooming Accommodation Act 2008 and is for a period of
       more than 90 consecutive days in the financial year;
(4)    shared facility accommodation;
(5)    accommodation in an hotel;
(6)    accommodation in a motel;
(7)    backpacker accommodation; and
(8)    holiday houses used by their owners and not let for commercial gain.
For clarity, where a multi-dwelling is used to provide transitory accommodation, the predominant use
definition is applied. Without limitation, where 50% or more of a multi-dwelling is offered, or made
available or used, as transitory accommodation, transitory accommodation is the predominant use
of the multi-dwelling.
vacant land: land devoid of buildings or structures other than outbuildings or other minor structures
not designed or used for human habitation or occupation. Excluded is land used for car parking or
in conjunction with commercial activity, e.g. heavy vehicle or machinery parking, outdoor storage,
commercial / industrial assembly, or rural activities such as cultivation, grazing or agistment.
Any term not defined in this revenue statement but defined in the Act or Regulation bears in this
revenue statement the meaning ascribed by the Act or Regulation.


1 Note: transitory accommodation listings or advertising / marketing, e.g., on publicly available websites and/or with real

estate agents, will constitute evidence of the property being offered or available.

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