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

Revenue Statement - 2021/22


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
residential occupation, generally (but not exclusively) as short stay letting,
(Note: transitory accommodation listings or advertising/ marketing, for example, on 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, the subject of a documented tenancy agreement:
      (i)   that meets the requirements of the Residential Tenancies and Rooming Accommodation
            Act 2008
      (ii) that 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.
Holiday houses used by its owners and not let for commercial gain are not regarded as transitory
accommodation.
vacant land: land devoid of buildings or structures with the exception of outbuildings or other minor
structures not designed for or used for human habitation or occupation. Excluded is land that is used
for car parking or in conjunction with any commercial activity, e.g. heavy vehicle or machinery
parking, outdoor storage, commercial/ industrial assembly, or rural activities such as cultivation,
grazing or agistment.
Any terms not defined in this Revenue Statement shall be as defined under the Act and Regulation.




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