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

Revenue Statement - 2023/24


(a)   not occupied by at least one person/s who constitute the owner/s, but occupied by any other
      person/s, whether in return for rent or remuneration or not, including members of the owner’s
      family or
(b)   vacant either permanently or temporarily for more than 120 days in any given year, except in
      the case where:
      (i)   The dwelling is a place of residence undergoing renovation or redevelopment, and the
            owner/s do not own any other property which they claim to be their principal place of
            residence.
      (ii) The property is vacant due to the owner’s absence on an extended holiday, provided
            that the property remains vacant for the entire period of their absence.
      (iii) A property is vacant due to the owner/s absence due to work commitments, provided
            that the absence is confirmed by the employer to Council’s satisfaction and the property
            remains vacant or is occupied by immediate family members only during the period of
            the owner/s absence.
      (iv) The owner is absent due to medical reasons of the owner or a close relative and this is
            confirmed in writing by a health professional to Council’s satisfaction.
(c)   not owned by a natural person e.g. owned by a company or trust, excepting where the natural
      person residing at the property as their principal place of residence is the company owner.
retirement village: a facility where older members of the community or retired persons reside, or
are to reside, in independent living units or serviced units in accordance with the Retirement Villages
Act 1999.
shared facility accommodation: A property such as a guest house or private hotel, where room
only or room and meals are provided and having shared facilities, categorised under land use code
07.
shopping centre: land used for major retail activities including an integrated shopping centre or
showrooms.
strata unit: is a community titles lot, other than a lot comprising a detached dwelling.
transitory accommodation: a property offered as, or available or used for, temporary rented
occupation, generally (but not exclusively) as short stay letting (note: transitory accommodation
listings or advertising/ marketing, for example, on such as publicly available websites and/or with
real estate agents, will constitute evidence of the property being offered or available). Without
limitation, the following is not transitory accommodation;
a)    an entire property that is offered, available, or used for short stay letting for a total of less than
      60 days in the financial year; or
b)    a room in a property that is offered, available or used for short stay letting within a principal
      place of residence and is considered home hosted as the owner/s reside at the property when
      the room is offered, available or used for short stay letting for a total of less than 90 days in the
      financial year; or
c)    a property with a documented tenancy agreement in place that meets the requirements of the
      Residential Tenancies and Rooming Accommodation Act 2008 and the agreement is for a
      period of 90 consecutive days or more in the financial year; or
d)    shared facility accommodation; or
e)    accommodation in an hotel; or
f)    accommodation in a motel; or
g)    backpacker accommodation.
For clarity, where a multi-dwelling is used to provide transitory accommodation the predominant use
definition is applied. Without limitation, the following is a predominant use of transitory
accommodation: where 50% or more of a multi-dwelling is offered or available as transitory
accommodation.


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