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

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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