2021-06-30 SM - Item 3 - Attachment 1 - 2021-22 Budget Document

Revenue Statement - 2021/22


             Deferment for Pensioners
To assist eligible pensioners who have experienced large increases in the value of their property as
determined by the Department of Resources 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.
To be eligible to defer up to 50% of the general rate the applicant must:
     own and occupy the property; and
     have no overdue rates and charges on the property; and
     be the holder of:
             a Pension Concession Card issued by Centrelink or the Department of Veteran Affairs; or
             a Repatriation Health (Gold) Card issued by the Department of Veteran Affairs; or
             a Commonwealth Seniors Health Card; or
             a Queensland Seniors Card issued by the Queensland State Government.
Note that automatic eligibility applies to those ratepayers currently receiving a Pension Concession
on their rate notice. Eligibility for those ratepayers with a Seniors Card will be assessed accordingly.

             Deferred General Rates Interest Charges
Interest charges, or the payment of an additional charge, will be applied to all deferred general rates
under Section 122(5) of the Regulation. The interest shall be compound interest, calculated in daily
rests. The interest rate shall be set at the 90-day bank bill rate as at the adoption of the 2021/22
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;


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