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

Revenue Statement - 2023/24


rests. The interest rate shall be set at the 90-day bank bill rate as at the adoption of the 2023/24
Budget.

              Application to Defer
Ratepayers will be required to apply for a deferment of the general rate. Upon approval of the
application the deferment agreement will continue until Council is notified in writing to cease the
agreement, or until such time as the property is sold, or upon the death of the ratepayer, or until the
due date for payment as specified in the provisions of the deferment agreement.


2.7           General Rate Exemptions and Concessions
              General Rate Exemptions
By section 93(3) of the Act, certain land is exempt from general rates. Section 73 of the Regulation
further details land that is exempt in accordance with section 93(3)(j)(ii) of the Act.
In applying these sections of the Act and the Regulation, Council will be guided by the principle of
engaging in communication to raise the awareness of target groups that may qualify for these
exemptions.
By section 73 of the Regulation, the following land is exempted from rating for section 93(3)(j)(ii) of
the Act:
(a)   land owned by a religious entity if the land is less than 20ha and is used for 1 or more of the
      following purposes:
      (i)       religious purposes, including, for example, public worship;
      (ii)      the provision of education, health or community services, including facilities for aged
                persons and persons with disabilities;
      (iii)     the administration of the religious entity;
      (iv)      housing incidental to a purpose mentioned in paragraph (i), (ii) or (iii);
(b)   land vested in, or placed under the management and control of, a person under an Act for:
      (i)       a public purpose that is a recreational or sporting purpose; or
      (ii)      a charitable purpose;
(c)   land used for purposes of a public hospital if:
      (i)       the public hospital is
                (A)   part of a private hospital complex; or
                (B)   a private and public hospital complex; and
      (ii)      the land used for the purposes is more than 2ha and is separated from the rest of the
                complex;
(d)   land owned by a community organisation if the land is less than 20ha and is used for providing
      the following:
      (i)       accommodation associated with the protection of children;
      (ii)      accommodation for students;
      (iii)     educational, training or information services aimed at improving labour market
                participation or leisure opportunities;
(e)   land used for a cemetery.

              General Rate Concessions
In addition to those classes of land granted a general rate exemption as outlined in section 2.7.1
above, Council also provides general rates concessions to land deemed eligible in accordance with
Council’s General Rate Donation policy.

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