Annual Report 2016-17

Summary of concessions for rates and charges
General rate concessions                              Deferral of general rates                                 Available pensioner concessions for the period
In addition to those classes of land granted a        To assist eligible pensioners who have experienced        Table 9 below provides a summary of available pensioner concessions for the period.
general rate exemption under s93(3) of the LG Act     large increases in the value of their property as
and s73 of the LG Regulation, Council was able to     determined by the Department of Natural Resources
grant a general rates concession to land identified    and Mines, or who have experienced financial               Table 9 - Pensioner Concessions
in s20(1)(b) of the LG Regulation to the extent       hardship, Council allows deferment of up to 50% of
                                                                                                                Pension Rate                                      Sole title to the property     Joint title to the property
that Council was satisfied the land at the relevant    the general rate by way of application.
time was owned by an entity whose objects do not
include making a profit, or an entity that provides    The deferred rates accumulate as a debt against           Maximum level of pension                          $230 p.a. maximum              $180 p.a. maximum
assistance or encouragement for arts or cultural      the property until it is sold or until the death of the
development and is one of the following:              ratepayer.                                                                                                  $115 per half year             $90 per half year

•   Boy Scout or Girl Guide Association;              The deferment of general rates applies only to rates      Not maximum level of pension                      $115 p.a. maximum              $65 p.a. maximum
                                                      payable with respect to land included in Differential
•   Surf Lifesaving or Coastguard organisation;                                                                                                                   $57.50 per half year           $32.50 per half year
                                                      General Rates Categories 1, 6, 7, 8, 9, 10, 11, 12,
•   community sporting organisation – not-for-        13, 14, 15, 28 & 30.
    profit organisations without a commercial liquor
    licence;                                          To be eligible to defer up to 50% of the general rate
                                                      the applicant must:
•   community cultural or arts organisation – not-
                                                                                                                Single owner on the maximum rate of pension
    for-profit organisations without a commercial      •   own and occupy the property, and
    liquor licence; or                                                                                          Where the pensioner was in receipt of the maximum level of pension and had sole title to the property
                                                      •   have no overdue rates and charges on the said
•   charitable organisation, which is:                    property, and                                         that is their principal place of residence for the period, the concession was 25% of the general rate up to a
                                                                                                                maximum amount of $230.00 per annum.
    a. A not-for-profit organisation                   •   be the holder of a Pension Concession Card
                                                          issued by Centrelink or the Department of             Joint owner on the maximum rate of pension
    b. Registered as a charity institution or a
                                                          Veteran Affairs, or
       public benevolent institution
                                                                                                                Where the pensioner was in receipt of the maximum level of pension and owned the property jointly with
                                                      •   a Repatriation Health (Gold) Card issued by the
    c.   Providing benefits directly to the                                                                      one or more people for the period, the concession was 25% of the general rate up to a maximum amount of
                                                          Department of Veteran Affairs, or
         community                                                                                              $180.00 per annum.
                                                      •   a Commonwealth Seniors Health Card, or
    d. Endorsed by the Australian Tax Office -                                                                    Single owner not on the maximum rate of pension
       Charity Tax Concession.                        •   a Queensland Seniors Card issued by the
                                                          Queensland State Government.                          Where the pensioner was not in receipt of the maximum level of pension and had sole title to the property
The relevant concession for the period for eligible
                                                                                                                that was their principal place of residence for the period, the concession was 25% of the general rate up to a
entities was 100% of the general rate.                Automatic eligibility applies to those ratepayers
                                                                                                                maximum amount of $115.00 per annum.
                                                      currently receiving a Pension Concession on their
                                                      rate notice. Eligibility for those ratepayers with a      Joint owner not on the maximum rate of pension
                                                      Seniors Card will be assessed accordingly.
                                                                                                                Where the pensioner was not in receipt of the maximum level of pension and owned the property jointly with
                                                                                                                one or more people for the period, the concession was 25% of the general rate up to a maximum amount of
                                                                                                                $65.00 per annum.
                                                      Interest charges on deferred rates
                                                      In accordance with s122(5) of the LG Regulation,
                                                      Council is authorised to charge interest, or request
                                                      payment of an additional charge, to all deferred
                                                      general rates for the relevant period.

                                                      For the period there was one rate payer who had
                                                      their general rates deferred for the relevant period.




Page 28 | 2016-2017 Annual Report                                                                                                                                                              2016-2017 Annual Report | Page 29