2026/27 FINANCIAL POLICIES · Attachment 6 - General Rates and Charges Concession Policy

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Attachment 6 – General Rates and Charges Concession Policy

 Section 119 of the Regulation 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.
 This policy applies to an eligible community organisation that owns land (in the shire) that
 is not rates-exempt under Regulation section 73.

 REVIEW

 This policy will be reviewed annually for adoption as part of the annual budget.

 DEFINITIONS

Term                      Meaning

Noosa Shire Council       The organisation of the Noosa Shire as established by the Local
                          Government Act 2009.

CEO                       Chief Executive Officer of Noosa Shire Council

Councillors               The elected representatives of Noosa Shire Council.

Executive Team            Council’s team of senior executive officers incorporating the CEO
                          and five Directors.

Shire                     The area within Noosa Shire that has been established as the
                          Local Government Area.

Commercial business       Means a business operating on a fee for service basis and has
model                     the ability to generate sufficient income to support operations
                          (excluding those childcare centres and kindergartens who
                          operate as an affiliated member with the Crèche and
                          Kindergarten Association Ltd (C&K) or a community based early
                          childhood provider). Kindergartens/childcare centres operating
                          under a “Limited” liability, are not entitled entitle to rates
                          concessions under this policy.

 COUNCIL POLICY

 Eligibility Criteria

 To be eligible for a concession under this policy, a community organisation must meet the
 following eligibility criteria.

 The organisation must:
    1. be a not-for-profit organisation incorporated under the Associations Incorporation
       Act 1981 or cognate legislation, or a company limited by guarantee, endorsed by
       the Australian Taxation Office as a charitable institution (tax-exempt or a deductible
       gift recipient)
    2. be registered with the Australian Charities and Not-for-profits Commission as a not-
       for-profit entity
    3. be the owner (in its own right or as trustee) or lessee of the subject land, and be
       responsible for the payment of rates and charges levied by Council


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Attachment 6 – General Rates and Charges Concession Policy

    4. be substantially volunteer-based and not in receipt of State or Australian
       Government operational funding
    5. not operate under a commercial business model; and
    6. Submit a completed ‘Concessions In-lieu of Rates and Charges Levied by Council’
       form, or otherwise provide written documentation to the satisfaction of Council,
       demonstrating eligibility.

 Classes of Organisations

 1. Community & Welfare organisations

    Up to a 100% concession on general rates will apply to:
     A. Community service and welfare activities: Not-for-profit organisations that exist
        primarily to undertake community service and welfare activities and rely mainly on
        volunteer labour, membership fees and/or community funding to operate
        sustainably.
     B. Crisis and emergency accommodation: Not-for-profit entities that operate for the
        public benefit by providing crisis accommodation i.e. transitional short- to
        medium-term accommodation including, for example, accommodation for persons
        escaping domestic and family violence.
     C. Affordable housing: Registered community housing providers operating in
        accordance with the Housing Act 2003 providing social or affordable housing
        services.
 2. Housing facilities for the aged

     A. Religious entities that provide housing for aged persons as defined in section 73 of
        the Regulation; or
     B. Not-for-profit organisations that provide high care nursing home-type housing for
        aged or disabled persons. A concession is not applicable for independent living
        facilities. For those properties with a combination of high-care and independent
        living facilities, a concession is only applicable on general rates applicable to the
        high-care portion of the property.
 Note: This does not include accommodation facilities provided for aged persons by
 commercial enterprises that are not registered charitable, not-for-profit, religious or
 community/welfare organisations.
 3. Emergency services

    Up to a 100% concession on general rates will apply to not-for-profit emergency
    service organisations such as SES, Rural Fire Brigades, Air Sea Rescue, and the like
    that rely wholly or in part on voluntary labour and funding drawn from the community.
 4. Sporting and recreation organisations

     A. Up to a 100% concession on general rates will apply to not-for-profit organisations
        that undertake particular sporting or recreational activities for the benefit of
        members and rely exclusively on membership fees and/or community fundraising.
        These organisations may hold a community liquor permit issued under the Liquor
        Act 1992. This category does not include organisations with paid employees,
        gambling or a bistro/or supporters club.




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Attachment 6 – General Rates and Charges Concession Policy

     B. Up to a 50% concession on general rates will apply to not-for-profit community-
        based organisations with a restricted liquor permits, or a community-other licence,
        issued under the Liquor Act 1992, without gambling or bistro/or supporters club.
 Note: Council will not grant a concession on general rates where the not-for Profit
 organisation holds a community club licence, issued under the Liquor Act 1992, or
 operates gambling or a bistro/ or supporters club.
 Recognition Provision
 As a condition of the grant of a rate concession, suitable acknowledgement is to be given
 to Council by the recipient. This acknowledgement can be in the form of signage, any
 form of communication by the organisation to members or proper mention at appropriate
 functions, events, delegations, presentations or the like.
 Concession Review Process
 All concessions approved under this policy will be reviewed every four years.
 Organisations will be notified in writing of the scheduled review. To be eligible to continue
 to receive a concession, organisations must demonstrate their eligibility by completing the
 ‘Concessions In-lieu of Rates and Charges Levied by Council’ form, or otherwise provide
 written documentation to the satisfaction of Council, demonstrating eligibility. Council may
 request additional information and/or an on-site meeting with the organisation.
 Concession recipients under this policy are required to notify Council immediately should
 their eligibility status change. Failure to do so may result in Council recovering any funds
 incorrectly paid to or on behalf of the organisation.
 Council lease agreements
 Where a community organisation has entered a lease agreement with Council, a land
 valuation will need to be conducted by the Department of Natural Resources and Mines,
 Manufacturing, and Regional and Rural Development to facilitate the levy of rates upon
 to the property. Once Council has received the valuation and levied the rates for the
 property, the organisation can apply for a concession pursuant to this policy.
 ROLES AND RESPONSIBILITIES

 Councillors
 Councillors consider and adopt Council’s General Rate Concession Policy.

 CEO and Executive Team
 The CEO and Executive Team endorse the Policy for Council adoption and provide
 leadership and commitment in ensuring compliance with the Policy and relevant legislation
 and documents.

 Revenue Services
 Revenue Services administers the Policy. Revenue Services maintains the list of eligible
 organisations and undertakes reviews of eligibility in accordance with the Policy.

 RELEVANT LEGISLATION AND POLICIES

 Local Government Act 2009
 Local Government Regulation 2012
 Housing Act 2003
 Liquor Act 1992
 Revenue Statement
 Revenue Policy

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Attachment 6 – General Rates and Charges Concession Policy

 HUMAN RIGHTS AND ANTI-DISCRIMINATION STATEMENT

 In developing this policy, the subject matter has been considered in accordance with the
 requirements of the Human Rights Act 2019 and the Anti-Discrimination Act 1991. It is
 considered that the subject matter does not conflict with any human rights or
 anti-discrimination imperative, and supports a human rights and non-discrimination
 approach to decision making by Council.

 This policy should be read in conjunction with the Human Rights Act, Council’s Human
 Rights Policy, and the Anti-Discrimination Act.

 Version control:
   Version        Reason/ Trigger            Change (Y/N)   Endorsed/ Reviewed by         Date

   1.0           Create new                                 Director Corporate Services   29/06/2018
   2.0           Review                           N         Director Corporate Services   30/06/2021

   3.0           Review                           N         Director Corporate Services   28/06/2022

   4.0           Review                           N         Director Corporate Services   30/06/2023

   5.0           Review                           Y         Director Corporate Services   28/06/2024

   6.0           Review                           Y         Revenue Services Manager      30/06/2025

   7.0           Review                           N         Council                       23/06/2026




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