2014-06-18 Special Meeting Budget

Noosa Shire Council Revenue Statement


(c) land used for purposes of a public hospital if:
      (i) the public hospital is
               (A) part of a private hospital complex; or
               (B) a private and public hospital complex; and
      (ii) the land used for the purposes is more than 2ha and is separated from the rest of the
            complex;
(d) land owned by a community organisation if the land is less than 20ha and is used for providing
    the following:
      (i) accommodation associated with the protection of children;
      (ii) accommodation for students;
      (iii) educational, training or information services aimed at improving labour market
            participation or leisure opportunities;
(e) land used for a cemetery.
In addition to those classes of land granted a general rate exemption under Section 93(3) of the
Local Government Act 2009 and Section 73 of the Local Government Regulation 2012 Council
grants a general rates concession to land identified in Section 120(1)(b) of the Local Government
Regulation 2012 to the extent Council is satisfied the land is 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 and Girl Guide Associations
    Surf Lifesaving and Coastguard organisation
    Community Sporting Organisation – Not for profit organisations without a commercial liquor
     licence or a community club liquor licence
    Community Cultural or Arts Organisation – Not for profit organisations without a commercial
     liquor licence or a community club liquor licence
    Charitable Organisations
    (a) Not for profit organisation; and
    (b) Registered as a charity institution or a public benevolent institution; and
    (c) Providing benefits directly to the community; and
    (d) Endorsed by the Australian Tax Office - Charity Tax Concession.
The concession shall be 100% of the general rate. Applications received during the 2014/15 year
that fall within the categories above will be granted a general rate concession for the year. If a
property has previously been granted a general rate concession in the 2013/14 year the owner will
not be required to re-apply to obtain the concession for the 2014/15 financial year, however they
may be required to provide proof of their ongoing eligibility if requested to do so. Property owners
must immediately notify Council if there is a substantive change of land use for a property in
receipt of a general rate concession.

2.8 Fees and Charges
Section 97 of the Local Government Act 2009 allows a local government to fix a cost recovery fee
and Section 172(1) (c) of the Local Government Regulation 2012 provides that the revenue
statement must state the criteria used to decide the amount of any cost recovery fees. All fees and
charges will be set with reference to full cost pricing. Cost recovery fees will be charged up to a
maximum of full cost. Any non-profit, volunteer, charitable, community, sporting, or religious
organisation not in possession of a permanent liquor or gaming licence or a surf lifesaving club (or
similar organisation) in possession of a permanent liquor licence is eligible for a single discount of
50% reduction in development application fees.
Section 172(1) (d) of the Local Government Regulation 2012 provides that if the local government
conducts a business activity on a commercial basis the revenue statement must state the criteria
used to decide the amount of the charges for the activity’s goods and services. Commercial
charges will be charged at commercial rates for a business activity conducted by Council and all
commercial charges for the 2014/15 financial year are set out in the Register of General Cost-
recovery Fees and Commercial Charges 2014/15 as adopted.


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