Meeting papers

      Competitive Neutrality                                                                                               Deferment of General Rates
                                                                                                                           Chapter 4 Part 10 of the LG Regulation allows Council to grant a rating concession to certain ratepayers by
      Council is committed to ongoing compliance with National Competition Policy principles and its legislative           entering an agreement to defer the payment of rates and charges.
      obligations in this area. Furthermore, Council is committed to ensuring that its business activities operate on a
      level playing field with private businesses in the community.                                                        Pursuant to section 120(1)(a), section 121(b) and section 122(1)(b) of the LG Regulation, Council may allow eligible
                                                                                                                           pensioners to enter into an agreement to defer the payment of rates.
      Council ensures that the pricing practises for each business activity comply with the principles of full cost
      pricing such that total revenue, inclusive of identified and measured community service obligations and net of       Deferment of Pensioners
      any advantages and disadvantages of public ownership, should aim to cover the following elements:                    To assist eligible pensioners who have experienced large increases in the value of their property as determined by
                                                                                                                           the Department of Natural Resources, Mines and Energy or have experienced financial hardship, Council will allow
      - Operational and resource costs                                                                                     deferment of up to 50% of the general rate. The deferred rates will accumulate as a debt against the property until
      - Administration and overhead costs                                                                                  it is sold or until the death of the ratepayer.
      - Depreciation
      - Tax and debt equivalents                                                                                           The deferment of general rates applies only to rates payable with respect to land included in Differential General
      - Return on capital / return on cost.                                                                                Rates Categories 1, 5, 6, 7, 8, 22, 23 and 25 to 30.


      During the period, there were no investigation notices provided to Council relating to competitive neutrality        To be eligible to defer up to 50% of the general rate, the applicant must:
      complaints. Accordingly, the Queensland Competition Authority did not make any reportable recommendations
      to Council in relation to a competitive neutrality complaint.                                                        - own and occupy the property, and
                                                                                                                           - have no overdue rates and charges on the said property, and




                                                                                                                                                                                                                                                           Noosa Council Annual Report 2022 - 2023
      Services, Facilities and Activities for which Special Rates/Charges were Levied                                      - 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
      Below is a list of Council special rates/charges that were levied for the period:                                    - a Commonwealth Seniors Health Card, or
                                                                                                                           - a Queensland Seniors Card issued by the Queensland State Government.
      - Noosa Waters Lock and Weir Maintenance Levy
      - Noosa Waters Canal Maintenance Levy                                                                                Noting that automatic eligibility applies to those ratepayers currently receiving a Pension Concession on their rate
      - Noosa Junction Levy                                                                                                notice. Eligibility for those ratepayers with a Seniors Card will be assessed accordingly.
      - Hastings Street Precinct Levy
      - Noosa Main Beach Levy                                                                                              In accordance with s122(5) of the LG Regulation Council is authorised to charge interest, or request payment of an
      - Hastings Street Community Safety Program Charge                                                                    additional charge, to all deferred general rates for the relevant period.
      - Lower Noosa North Shore Electricity Charge
                                                                                                                           For the period one ratepayer had their general rates deferred.
      There were no levies or special charges supplied by another local government under an agreement for
      conducting a joint government activity.                                                                              Pensioner Concessions
                                                                                                                           Council’s pensioner rate concession to eligible pensioners shall be allowed under Chapter 4, Part 10 of the LG Regulation.
      Summary of Concessions for Rates and Charges
                                                                                                                             Method of Calculation
      General Rate Concessions
      In addition to those classes of land granted a general rate exemption, Council also provides general rates             Pension Rate                             Sole title to the property               Joint title to the property
      concessions to land deemed eligible in accordance with Council’s General Rate Donation policy. Applications
      received during the 2022/23 financial year that meet the Policy eligibility requirements will be granted a general     Maximum level of pension                 $230 p.a. maximum                        $180 p.a. maximum
      rate concession for the year. Property owners must immediately notify Council if there is a substantive change of                                               $115 per half year                       $90 per half year
      land use for a property in receipt of a general rate concession.
                                                                                                                             Not maximum level of pension             $115 p.a. maximum                        $65 p.a. maximum
                                                                                                                                                                      $57.50 per half year                     $32.50 per half year




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