NOOSA JUNCTION LEVY AND REVENUE STATEMENT AMENDMENT - 2023-24 BUDGET · ATTACHMENT 1 2023-24 Revenue Statement REVISED DEC 2023

Revenue Statement - 2023/24


Applications received during the 2023/24 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.


2.8      Fees and Charges
Section 97 of the Act allows a local government to fix a cost recovery fee and section 172(1) (c) of
the Regulation 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 cost reflective
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 Regulation provides that if the local government conducts a business
activity the Revenue Statement must state the criteria used to decide the amount of the charges for
the activity’s goods and services. Commercial charge setting will have considered the competitive
neutrality principle for a business activity conducted by Council and all commercial charges for the
2023/24 financial year are set out in the Register of General Cost-Recovery Fees and Commercial
Charges 2023/24 as adopted.


2.9      Definitions
extractive industry: the dredging, excavating, quarrying, sluicing or winning of materials from the
ground.
home hosted: means the provision, or making available a habitable room, for example, a bedroom,
studio or cabin of a property, for use by 1 or more persons, other than the owner; whilst the owner
resides at the premises.
land use codes: those land use codes approved by the Queensland Department of Resources.
multi dwelling: dual occupancy, secondary dwelling or flats, on the same lot, categorised under
land use code 03.
not PPR: Land which is not the owner's principal place of residence.
predominant use: the single use, or in the case of multiple usages, the main use, for which in the
opinion of council the property is being used or could potentially be used by virtue of the
improvements or activities conducted upon the property.
primary production purposes: land available for the business or industry of grazing, dairying, pig
farming, poultry farming, viticulture, orcharding, apiculture, horticulture, aquaculture, vegetable
growing, the growing of crops of any kind, forestry; or any other business or industry involving the
cultivation of soils, the gathering in of crops or the rearing of livestock; and where a farming
concession is granted by the Department of Resources in accordance with Chapter 2, Part 2,
Division 5, Subdivision 2 of the Land Valuation Act 2010.
PPR: means a dwelling that is the place of residence at which at least one natural person who
constitutes the owner/s of the land predominantly resides. In establishing principal place of
residence, Council may consider, but not be limited to whether the owner has moved his or her
personal belongings into a residence on the land, the owner’s declared address for electoral,
taxation, government social security or national health registration purposes, or any other form of
evidence deemed acceptable by Council.
The following cases specifically do not comply with the definition of a principal place of residence,
namely a dwelling that is:

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