2016-06-16 Special Meeting Agenda

Revenue Statement -2016/17

2.7           General Rate Exemptions and Concessions
Section 93 (3) of the Local Government Act 2009 states that certain land is exempt from general
rates. Section 73 of the Local Government Regulation 2012 further details land that is exempt from
rating in accordance with Section 93(3)(j)(ii) of the Local Government Act 2009.
In applying these sections of the Local Government Act 2009 and supporting regulation, Council
will be guided by the principle of communication by raising the awareness of target groups that
may qualify for these exemptions.
Section 73 of the Local Government Regulation 2012 states that for Section 93(3)(j)(ii) of the Act,
the following land is exempted from rating:
(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.
In addition to those classes of land granted a general rate exemption under Section 93(3) of the
Local Government Act 2009 and Section 73 of the Local Government Regulation 2012 Council
grants a general rates concession to land identified in Section 120(1)(b) of the Local Government
Regulation 2012 to the extent Council is satisfied the land is owned by an entity whose objects do
not include making a profit or an entity that provides assistance or encouragement for arts or
cultural development and is one of the following:
     Boy Scout and Girl Guide Associations
     Surf Lifesaving and Coastguard organisation
     Community Sporting Organisation – Not for profit organisations without a commercial liquor
      licence or a community club liquor licence
     Community Cultural or Arts Organisation – Not for profit organisations without a commercial
      liquor licence or a community club liquor licence




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