2022-11-14 GC Agenda - Item 5 - Attachment 1 - Annual Report 2021-22

           Noosa Shire Council


     obligations and net of any advantages and disadvantages of public ownership, should aim to cover
     the following elements:
       • Operational and resource costs
       • Administration and overhead costs
       • Depreciation
       • Tax and debt equivalents
       • Return on capital / return on cost.
     During the period, there were no investigation notices provided to Council relating to competitive
     neutrality complaints. Accordingly, the Queensland Competition Authority did not make any reportable
     recommendations to Council in relation to a competitive neutrality complaint.


     Services, Facilities and Activities for which Special Rates/Charges
     were Levied
     Below is a list of Council levies and special rates/charges for the period:
       • Noosa Waters Lock and Weir Maintenance Levy
       • Noosa Waters Canal Maintenance Levy
       • Noosa Junction Levy
       • Hastings Street Precinct Levy
       • Noosa Main Beach Levy
       • Hastings Street Community Safety Program Charge
       • Lower Noosa North Shore Electricity Charge
     There were no levies or special charges supplied by another local government under an agreement
     for conducting a joint government activity.
     Summary of Concessions for Rates and Charges
     General Rate Concessions
     In addition to those classes of land granted a general rate exemption, Council also provides general
     rates concessions to land deemed eligible in accordance with Council’s General Rate Donation
     Policy. Applications received during the 2021/22 year that meet the policy eligibility requirements will
     be granted a general rate concession for the year. 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.
     Deferment of General Rates
     Chapter 4 Part 10 of the LG Regulation allows Council to grant a rating concession to certain
     ratepayers by entering an agreement to defer the payment of rates and charges.
     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.
     Deferment for Pensioners
     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 deferment of up to 50% of the general rate. The deferred rates
     will accumulate as a debt against the property until it is sold or until the death of the ratepayer.
     The deferment of general rates applies only to rates payable with respect to land included in
     Differential General Rates Categories 1, 5, 6, 7, 8, 9, 10, or 23.

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