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2014-06-26 Budget Meeting Attachment E
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Noosa Shire Council Revenue Statement 2014/15 ATTACHMENT E
NOOSA SHIRE COUNCIL REVENUE STATEMENT
1. INTRODUCTION ......................................................................................................... 5
2. ADMINISTRATION ..................................................................................................... 6
2.1 Issue of Rates Notices ....................................................................................... 6
2.2 Adjustment of Rates and Charges...................................................................... 6
2.3 Early Payment Discount ..................................................................................... 6
2.3.1 Method of Calculation ............................................................................. 6
2.3.2 Payments Made Before the Due Date .................................................... 7
2.3.3 Allowance of Early Payment Discount for Late Payments ....................... 7
2.4 Pensioner Concessions ..................................................................................... 8
2.4.1 Eligibility Criteria ..................................................................................... 8
2.4.2 Method of Calculation ............................................................................. 9
2.5 Outstanding Rates and Charges ........................................................................ 9
2.5.1 Interest Charges ..................................................................................... 9
2.5.2 Arrangements to Pay .............................................................................. 9
2.6 Deferment of General Rates .............................................................................. 9
2.6.1 Deferment for Pensioners ..................................................................... 10
2.6.2 Interest Charges ................................................................................... 10
2.6.3 Application to Defer .............................................................................. 10
2.7 General Rate Exemptions and Concessions .................................................... 10
2.8 Fees and Charges ........................................................................................... 11
2.9 Definitions ........................................................................................................ 12
3. GENERAL RATES .................................................................................................... 13
3.1 Basis of Rates .................................................................................................. 13
3.2 Rates to Apply.................................................................................................. 13
3.2.1 Differential General Rates..................................................................... 13
3.2.2 Minimum General Rates ....................................................................... 13
3.2.3 Objecting to a Differential General Rate Category ................................ 13
3.2.4 Hardship ............................................................................................... 14
3.3 Discounts ......................................................................................................... 14
3.4 Notices ............................................................................................................. 14
4 SPECIAL RATES AND CHARGES........................................................................... 20
4.1 Tourism Levy ................................................................................................... 20
4.1.1 Basis Of Rate ....................................................................................... 20
4.1.2 Rates to Apply ...................................................................................... 20
4.1.3 Land to which the rate applies .............................................................. 20
4.1.4 Service, facility or activity ...................................................................... 20
4.1.5 Basis of Charge Calculation.................................................................. 20
4.1.6 Overall Plan .......................................................................................... 20
4.1.7 Discounts.............................................................................................. 20
4.1.8 Notices ................................................................................................. 20
4.2 Noosa Waters Lock and Weir Maintenance Levy ............................................. 20
4.2.1 Basis of Rate ........................................................................................ 20
4.2.2 Rate to Apply ........................................................................................ 20
4.2.3 Land to which the rate applies .............................................................. 20
4.2.4 Service, facility or activity ...................................................................... 21
4.2.5 Basis of Charge Calculation.................................................................. 21
4.2.6 Overall Plan .......................................................................................... 21
4.2.7 Annual Implementation Plan ................................................................. 21
4.2.8 Discounts.............................................................................................. 21
4.2.9 Notices ................................................................................................. 21
4.3 Noosa Waters Canal Maintenance Levy .......................................................... 21
4.3.1 Basis of Rate ........................................................................................ 21
4.3.2 Rate to Apply ........................................................................................ 21
4.3.3 Land to which the rate applies .............................................................. 21
4.3.4 Service, facility or activity ...................................................................... 21
Revenue Statement Page 1
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Full text of the other 46 sections
Section 2
Noosa Shire Council Revenue Statement 2014/15
4.3.5 Basis of Charge Calculation.................................................................. 21
4.3.6 Overall Plan .......................................................................................... 21
4.3.7 Annual Implementation Plan ................................................................. 21
4.3.8 Discounts.............................................................................................. 21
4.3.9 Notices ................................................................................................. 21
4.4 Noosa Junction Levy ........................................................................................ 22
4.4.1 Basis of Rate ........................................................................................ 22
4.4.2 Rate to Apply ........................................................................................ 22
4.4.3 Land to which the rate applies .............................................................. 22
4.4.4 Service, facility or activity ...................................................................... 22
4.4.5 Basis of Charge Calculation.................................................................. 22
4.4.6 Overall Plan .......................................................................................... 22
4.4.7 Discounts.............................................................................................. 22
4.4.8 Notices ................................................................................................. 22
4.5 Hastings Street Precinct Maintenance Levy ..................................................... 22
4.5.1 Basis of Rate ........................................................................................ 22
4.5.2 Rates to Apply ...................................................................................... 22
4.5.3 Land to which the rate applies .............................................................. 22
4.5.4 Service, facility or activity ...................................................................... 22
4.5.5 Basis of Charge Calculation.................................................................. 22
4.5.6 Overall Plan .......................................................................................... 22
4.5.7 Annual Implementation Plan ................................................................. 23
4.5.8 Discounts.............................................................................................. 23
4.5.9 Notices ................................................................................................. 23
4.6 Noosa Main Beach Maintenance Levy ............................................................. 23
4.6.1 Basis of Rate ........................................................................................ 23
4.6.2 Rates to Apply ...................................................................................... 23
4.6.3 Land to which the rate applies .............................................................. 23
4.6.4 Service, facility or activity ...................................................................... 23
4.6.5 Basis of Charge Calculation.................................................................. 23
4.6.6 Overall Plan .......................................................................................... 23
4.6.7 Annual Implementation Plan ................................................................. 23
4.6.8 Discounts.............................................................................................. 23
4.6.9 Notices ................................................................................................. 23
4.7 Rural Fire Charge ............................................................................................ 24
4.7.1 Basis of Charge .................................................................................... 24
4.7.2 Charge to Apply .................................................................................... 24
4.7.3 Land to which the charge applies.......................................................... 24
4.7.4 Service, facility or activity ...................................................................... 24
4.7.5 Basis of Charge Calculation.................................................................. 24
4.7.6 Overall Plan .......................................................................................... 24
4.7.7 Discounts.............................................................................................. 24
4.7.8 Notices ................................................................................................. 24
4.8 Hastings Street Community Safety Program Charge........................................ 25
4.8.1 Basis of Charge .................................................................................... 25
4.8.2 Charges to Apply .................................................................................. 25
4.8.3 Land to which the charge applies.......................................................... 25
4.8.4 Service, facility or activity ...................................................................... 25
4.8.5 Basis of Charge Calculation.................................................................. 25
4.8.6 Overall Plan .......................................................................................... 25
4.8.7 Annual Implementation Plan ................................................................. 25
4.8.8 Discounts.............................................................................................. 25
4.8.9 Notices ................................................................................................. 25
4.9 Lower Noosa North Shore Electricity Charge ................................................... 26
4.9.1 Basis of Charge .................................................................................... 26
4.9.2 Charges to Apply .................................................................................. 26
4.9.3 Land to which the charge applies.......................................................... 26
Revenue Statement Page 2
Section 3
Noosa Shire Council Revenue Statement 2014/15
4.9.4 Service, facility or activity ...................................................................... 26
4.9.5 Basis of Charge Calculation.................................................................. 26
4.9.6 Overall Plan .......................................................................................... 26
4.9.7 Discounts.............................................................................................. 26
4.9.8 Notices ................................................................................................. 26
5 UTILITY CHARGES .................................................................................................. 27
5.1 Waste Management Charge ............................................................................ 27
5.1.1 Basis of Charge .................................................................................... 27
5.1.2 Charges to Apply .................................................................................. 27
5.1.3 Inclusions ............................................................................................. 27
5.1.4 Exclusions ............................................................................................ 27
5.1.5 Minimum / Additional Charges .............................................................. 27
5.1.6 Adjustment of Waste Management Charges ......................................... 28
5.1.7 Calculation of Charge ........................................................................... 28
5.1.8 Discounts.............................................................................................. 28
5.1.9 Notices ................................................................................................. 28
5.2 Holding Tank Charge ....................................................................................... 29
5.2.1 Basis of Charge .................................................................................... 29
5.2.2 Charge to Apply .................................................................................... 29
5.2.3 Calculation of Charge ........................................................................... 29
5.2.4 Discounts.............................................................................................. 29
5.2.5 Notices ................................................................................................. 29
6 SEPARATE CHARGES ............................................................................................ 30
6.1 Environment Levy ............................................................................................ 30
6.1.1 Basis of Charge .................................................................................... 30
6.1.2 Charge to Apply .................................................................................... 30
6.1.3 Basis of Charge Calculation.................................................................. 30
6.1.4 Discounts.............................................................................................. 30
6.1.5 Notices ................................................................................................. 30
6.2 Public Transport Levy ...................................................................................... 31
6.2.1 Basis of Charge .................................................................................... 31
6.2.2 Charge to Apply .................................................................................... 31
6.2.3 Basis of Charge Calculation.................................................................. 31
6.2.4 Discounts.............................................................................................. 31
6.2.5 Notices ................................................................................................. 31
6.3 Heritage Levy ................................................................................................... 31
6.3.1 Basis of Charge .................................................................................... 31
6.3.2 Charge to Apply .................................................................................... 32
6.3.3 Basis of Charge Calculation.................................................................. 32
6.3.4 Discounts.............................................................................................. 32
6.3.5 Notices ................................................................................................. 32
Revenue Statement Page 3
Section 4
Noosa Shire Council Revenue Statement 2014/15 APPENDIX LISTING APPENDIX 1 - Overall Plan, Tourism Levy ..................................................................... 33 APPENDIX 2 - Overall Plan, Noosa Waters Lock and Weir Maintenance Levy ............... 34 APPENDIX 3 - Overall Plan, Noosa Waters Canal Maintenance Levy ............................ 35 APPENDIX 4 - Overall Plan, Noosa Junction Levy .......................................................... 37 APPENDIX 5 - Overall Plan, Hastings Street Precinct Maintenance Levy ....................... 38 APPENDIX 6 - Overall Plan, Noosa Main Beach Maintenance Levy ............................... 41 APPENDIX 7 - Overall Plan, Rural Fire Charge .............................................................. 44 APPENDIX 8 - Overall Plan, Hastings Street Community Safety Program Charge ......... 46 APPENDIX 9 - Overall Plan, Lower Noosa North Shore Electricity Charge ..................... 47 Revenue Statement Page 4
Section 5
Noosa Shire Council Revenue Statement 2014/15
1. INTRODUCTION
Section 169(2) of the Local Government Regulation 2012 requires a local government to prepare
and adopt a revenue statement each financial year as part its budget. Section 172 of the Local
Government Regulation 2012 specifies the content to be included in the revenue statement.
Pursuant to Sections 169(2) and 172 of the Local Government Regulation 2012, Council hereby
resolves to adopt the following revenue statement, which provides details of the following:
General Rate
Separate Charges (a charge made and levied equally on all rateable land)
Environment Levy
Public Transport Levy
Heritage Levy
Special Rates (a rate made and levied on the rateable value of some, but not all, rateable land
in the shire)
Tourism Levy
Noosa Waters Lock and Weir Maintenance Levy
Noosa Waters Canal Maintenance Levy
Noosa Junction Levy
Hastings Street Precinct Maintenance Levy
Noosa Main Beach Maintenance Levy
Special Charges (a charge made and levied on some, but not all, rateable land in the shire).
Rural Fire Charge
Hastings Street Community Safety Program Charge
Lower Noosa North Shore Electricity Charge
Waste Management Charges
Holding Tank Charges
Administration which covers Pensioner Concessions, Discounts, Arrangements, General Rate
Deferments, General Rate Concessions and Interest
The criteria used to decide the amount of cost-recovery fees and
The criteria used to decide the amount of charges for a Council business activity’s goods and
services.
Revenue Statement Page 5
Section 6
Noosa Shire Council Revenue Statement 2014/15
2. ADMINISTRATION
2.1 Issue of Rates Notices
Noosa Shire Council will issue rate notices in July 2014 for the billing period 1 July 2014 to 31
December 2014 and in January 2015 for the billing period 1 January 2015 to 30 June 2015.
2.2 Adjustment of Rates and Charges
Supplementary rates notices for variations in rates and charges may be issued as required during
the financial year. It is the owner’s responsibility to check that all rates and charges are correct at
the time of the issue of the rate notice. Adjustments to rates and charges levied in prior financial
years will only be done in exceptional circumstances. Adjustment for rates and charges levied in
prior financial years will not be made where:
(a) a property has been categorised in Differential General Rate Categories 16,17,18,19, 27 or
29 (i.e. not principal place of residence) and the owner/s have not provided a declaration that
the property is his / her / their principal place of residence per section 3.2.3 of this revenue
statement.
(b) a property has been categorised as Transitory Accommodation – Urban or Transitory
Accommodation – Rural for the purposes of levying the Tourism Levy and the owner/s have
not provided a Tourism Levy declaration form advising Council that the property is not
offered for short term residential rental.
2.3 Early Payment Discount
Discounts for prompt payments shall be allowed on the rates and charges stipulated in Council's
revenue statement as having discount applying to them. Such discounts are allowed pursuant to
Section 130 of the Local Government Regulation 2012.
2.3.1 Method of Calculation
Subject to section 2.3.2 of this revenue statement the following discount will be allowed on general
rates where the net amount shown on the rate notice is paid by the designated due date:
5% of the general rate; or
$200.00 per annum (i.e. $100.00 for each half yearly rate period)
whichever is the lesser amount.
In the case of pensioners complying with the eligibility criteria contained in the Queensland
Government’s Rate Subsidy Scheme and Retirement Villages as per differential general rate
category 23, the half yearly discount offered will be 5% of the general rates. No maximum will
apply.
No Discount is allowable on the following charges which may appear on the rates notice:
State Emergency Management Levy
All Special Rates
All Special Charges
All Separate Charges
Waste Management Charges
Change of Ownership Fee
Backflow Device Registration Fee
Valuation Fee
Holding Tank Charges
Any property charge relating to the provision of temporary services or the carrying out of
Council works on or in connection with the property
Any non-rate item included on rate notice
Legal costs incurred by Council in rate collection
Interest charges on overdue rates
Any other rate, charge or amount unless a discount is specifically permitted by this revenue
statement.
Revenue Statement Page 6
Section 7
Noosa Shire Council Revenue Statement 2014/15
2.3.2 Payments Made Before the Due Date
A discount shall be allowed where full payment of the current period rates and charges, plus any
overdue rates and charges and interest thereon, is received before the first working day following
the due date. This shall apply to all payments made at a Council office, an approved agency, or by
electronic means. For payments made through an approved agent or by electronic means the
payment is deemed to be received on the transaction date provided by the approved agent or
relevant financial institution.
2.3.3 Allowance of Early Payment Discount for Late Payments
There are occasions when payment by the due date is not achieved through circumstances
beyond the control of the ratepayer and the Section 130(10) of the Local Government Regulation
2012 provides Council with a discretionary power to allow discount in such circumstances.
2.3.3.1 Payments Made after the Due Date
Discount will be allowed if the full payment of the overdue rates and charges is made within a
period specified by Council AND the applicant provides proof satisfactory to Council of any of the
following:
Illness involving hospitalisation and/ or incapacitation of the ratepayer at or around the due
date for payment
The death or major trauma (accident/ life threatening illness/ emergency operation) of the
ratepayer and/ or associated persons (Spouse/ Children/ Parents) at or around the due date
for payment
The loss of records resulting from factors beyond the ratepayer’s control (Fire/ Flood etc.)
and Council is satisfied that the event was the cause of the ratepayer’s failure to make full payment
by the due date.
2.3.3.2 Late Payments Due to Delivery Difficulties
Discount will be allowed following the non-receipt of the rates notice by the ratepayer or the non-
receipt or late receipt of the rates payment by Council where the reason for such non-receipt or
late receipt is separately substantiated by:
a written statement from the ratepayer detailing non receipt of the rates notice provided
discount has not been allowed on a previous late payment in similar circumstances in the last
five (5) years; or
other evidence that payment of the rates was made by the ratepayer at the time, but did not
reach Council due to circumstances beyond the control of the ratepayer; or
where an administrative error occurred at the Department of Natural Resources and Mines
which resulted in the rates notice being incorrectly addressed by Council.
Discount may also be allowed if substantiated by evidence that the return of the rate notice to
Council although correctly addressed is through no fault or instigation of the ratepayer and beyond
the ratepayer’s reasonable control.
Discount will NOT be allowed if the circumstances above are:
as a result of the failure of the ratepayer to ensure that Council was given correct notification of
the postal address for service of notices prior to the issue of the rate notices; or
as a result of the failure of the ratepayer to ensure that Council was given the correct
notification of the email address for service of the notices prior to the issue of the rate notices
where the option for delivery by electronic means has been selected; or
as a result of a change of ownership, where Council received notification of the change of
ownership after the issue of the rates notice.
2.3.3.3 Administrative Errors
An extended discount period will be allowed if Council has failed to correctly issue the rates notice
in sufficient time to permit the ratepayer to make payment before the expiration of the discount
period. The extended discount period will be equivalent to that period provided to other ratepayers
and will commence from the date Council specifies.
Revenue Statement Page 7
Section 8
Noosa Shire Council Revenue Statement 2014/15
2.3.3.4 Payment Errors
Where there is an apparent accidental short payment of the rates resulting from a miscalculation of
the net amount due, arising from the payment of a number of rate notices at one time (i.e. addition
error) OR the tendering of an incorrect amount for a single rate notice (i.e. transposition error)
THEN discount will be allowed in the following manner:
WHERE THE AMOUNT OF THE ERROR IS $50.00 OR LESS
Full discount will be allowed and the underpaid amount will be treated as ‘Arrears of Rates’.
WHERE THE AMOUNT OF THE ERROR EXCEEDS $50.00
The Ratepayer will be advised in writing of the error and given 14 days to pay the shortfall. If the
shortfall is paid by the extended due date so advised full discount will be allowed at that time.
Allowance of discount in these circumstances will NOT be allowed if any transposition error or
addition error exceeds 20% of the total net rates payable on the single rate notice or the number of
rate notices paid at one time.
2.4 Pensioner Concessions
Council’s pensioner rate concession to eligible pensioners shall be allowed under Chapter 4, Part
10 of the Local Government Regulation 2012.
2.4.1 Eligibility Criteria
The pensioner:
1. Must comply with eligibility criteria contained in the Queensland Government’s Rate Subsidy
Scheme and must possess a current, valid qualifying concession card, namely:
Pensioner Concession Card issued by Centrelink or the Department of Veteran Affairs OR
Repatriation Health (Gold) Card - (for all Conditions) issued by the Department of Veteran
Affairs; and
2. Must be the owner (either solely or jointly), or be an eligible life tenant, in accordance with the
guidelines for the State Government Rate Subsidy Scheme, of property within the shire which
is their principal place of residence, AND must have (either solely or jointly) with a co-owner,
the legal responsibility for payment of rates and charges which are levied in respect of the said
property by the Council. In the case of joint ownership, the concession will apply only to the
approved pensioner’s proportionate share of the applicable rates and charges, except where
the co-owners are an approved pensioner and his/ her spouse. In this situation the concession
will apply to the full amount of applicable rates and charges; and
3. Must, if a ‘first time’ applicant, lodge and complete the prescribed application to be entitled to a
rate concession. The information on this application form will be used by Council to verify the
eligibility of all pensioners (Centrelink and Veteran Affairs pension recipients). Upon proof of
eligibility, the entitlement to a concession will commence from either the card start date shown
on the Pensioner Concession Card or the date of occupation of their principal place of
residence or the start of the current rating period, whichever is the latter date. Such entitlement
shall continue until the sale of that property or until the entitlement to a pension ceases to
exist; and
4. Must, if an ‘existing’ applicant, lodge another application if required by Council OR on the
acquisition of a replacement property within the shire. Entitlements to a concession will
continue without interruption if such application is received within a month of the request for a
new application or of the property settlement; and
5. Must have owned, or otherwise paid rates on, property within the shire for the preceding 3
years. Pensioner concession may be allowed where the applicant has paid rates on property
within the shire for 5 of the last 10 years, so long as the "gap" between ownerships in this
period does not exceed 12 months. Discretion may be applied in relation to contribution to the
shire regarding continuous residency, consistent with pensioner concession arrangements as
listed above. For holders of the Repatriation Health (Gold) card issued by the Department of
Veteran Affairs who have been classified as Totally and Permanently Incapacitated the three
year ownership provision is waived.
Revenue Statement Page 8
Section 9
Noosa Shire Council Revenue Statement 2014/15
2.4.2 Method of Calculation
Pension Rate Sole title to the property Joint title to the property
$230 p.a. maximum $180 p.a. maximum
Maximum level of pension
$115 per half year $90 per half year
$115 p.a. maximum $65 p.a. maximum
Not Maximum level of pension
$57.50 per half year $32.50 per half year
2.4.2.1 Single Owner on the Maximum Rate of Pension
Where the pensioner is in receipt of the maximum level of pension and has sole title to the property
that is their principal place of residence the concession shall be 25% of the general rate up to a
maximum amount of $230.00 per annum.
2.4.2.2 Joint Owner on the Maximum Rate of Pension
Where the pensioner is in receipt of the maximum level of pension and owns the property jointly
with one or more people the concession shall be 25% of the general rate up to a maximum amount
of $180.00 per annum.
2.4.2.3 Single Owner not on the Maximum Rate of Pension
Where the pensioner is not in receipt of the maximum level of pension and has sole title to the
property that is their principal place of residence the concession shall be 25% of the general rate
up to a maximum amount of $115.00 per annum.
2.4.2.4 Joint Owner not on the Maximum Rate of Pension
Where the pensioner is not in receipt of the maximum level of pension and owns the property
jointly with one or more people the concession shall be 25% of the general rate up to a maximum
amount of $65.00 per annum.
2.5 Outstanding Rates and Charges
2.5.1 Interest Charges
Interest Charges shall be applied to all Overdue Rates or Charges under Section 133 of the Local
Government Regulation 2012. The interest shall be compound interest, calculated on daily rests.
The interest rate shall be 11% per annum.
2.5.2 Arrangements to Pay
Arrangements to pay pursuant to Section 129 of the Local Government Regulation 2012 will be
entered into for properties with the differential general rate category of 1, 6, 7, 8, 9, 10, 11, 12, 13,
14, 15, 16, 17, 18, 19, 27, 28, 29 or 30, where there are no overdue rates and charges from
previous rating periods and the ratepayer and Council agree that such arrangements will allow the
outstanding rates or charges payable to be paid by the end of the current billing period.
An application for an arrangement should be received by Council prior to 31 July 2014 or 31
January 2015. Under an arrangement no discount will be provided for rates which are due.
Repayments will be calculated as at the time of applying for an arrangement and will not incur
interest charges.
Where a ratepayer defaults on an arrangement to pay, the arrangement will be cancelled, and
interest will be charged on the overdue rates and charges in accordance with section 2.5.1 of this
revenue statement from the date of default. Additionally Council will not enter into any further
arrangements during the rating period covered by the initial arrangement request.
2.6 Deferment of General Rates
Chapter 4 Part 10 of the Local Government Regulation 2012 allows Council to grant a rating
concession to certain ratepayers by entering an agreement to defer the payment of rates and
charges.
Pursuant to section 120(1)(a), section 121(b) and section 122(1)(b) of the Local Government
Regulation 2012 Council may allow eligible pensioners to enter into an agreement to defer the
payment of rates.
Revenue Statement Page 9
Section 10
Noosa Shire Council Revenue Statement 2014/15
2.6.1 Deferment for Pensioners
To assist eligible pensioners who have experienced large increases in the value of their property
as determined by the Department of Natural Resources and Mines 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, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 28 & 30.
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 said 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.
2.6.2 Interest Charges
Interest Charges, or the payment of an additional charge, shall be applied to all deferred general
rates under Section 122(5) of the Local Government Regulation 2012. 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 2014/15 Budget.
2.6.3 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
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;
Revenue Statement Page 10
Section 11
Noosa Shire Council Revenue Statement 2014/15
(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
Charitable Organisations
(a) Not for profit organisation; and
(b) Registered as a charity institution or a public benevolent institution; and
(c) Providing benefits directly to the community; and
(d) Endorsed by the Australian Tax Office - Charity Tax Concession.
The concession shall be 100% of the general rate. Applications received during the 2014/15 year
that fall within the categories above will be granted a general rate concession for the year. If a
property has previously been granted a general rate concession in the 2013/14 year the owner will
not be required to re-apply to obtain the concession for the 2014/15 financial year, however they
may be required to provide proof of their ongoing eligibility if requested to do so. Property owners
must immediately notify Council if there is a substantive change of land use for a property in
receipt of a general rate concession.
2.8 Fees and Charges
Section 97 of the Local Government Act 2009 allows a local government to fix a cost recovery fee
and Section 172(1) (c) of the Local Government Regulation 2012 provides that the revenue
statement must state the criteria used to decide the amount of any cost recovery fees. All fees and
charges will be set with reference to full cost pricing. Cost recovery fees will be charged up to a
maximum of full cost. Any non-profit, volunteer, charitable, community, sporting, or religious
organisation not in possession of a permanent liquor or gaming licence or a surf lifesaving club (or
similar organisation) in possession of a permanent liquor licence is eligible for a single discount of
50% reduction in development application fees.
Section 172(1) (d) of the Local Government Regulation 2012 provides that if the local government
conducts a business activity on a commercial basis the revenue statement must state the criteria
used to decide the amount of the charges for the activity’s goods and services. Commercial
charges will be charged at commercial rates for a business activity conducted by Council and all
commercial charges for the 2014/15 financial year are set out in the Register of General Cost-
recovery Fees and Commercial Charges 2014/15 as adopted.
Revenue Statement Page 11
Section 12
Noosa Shire Council Revenue Statement 2014/15 2.9 Definitions community title scheme: premises situated on land in respect of which a Community Title Scheme has been and remains registered pursuant to the Body Corporate and Community Management Act 1997. high-rise unit: all strata units within a complex as defined under the Body Corporate and Community Management Act 1997 where the complex contains a building greater than 4 stories above the ground. land use codes those land use codes approved by the Noosa Shire Council effective from 1 July 2014. low-rise unit: all strata units within a complex defined under the Body Corporate and Community Management Act 1997 containing a maximum of 4 stories above the ground with the exception of units which are detached separately occupied dwellings. Not PPR: Land which is not the owner's principal place of residence. non-residential purposes: is classified as all land that does not conform to the definition of residential purposes. primary production purposes: land available for the business or industry of grazing, dairying, pig farming, poultry farming, viticulture, orcharding, apiculture, horticulture, aquaculture, vegetable growing, the growing of crops of any kind, forestry; or any other business or industry involving the cultivation of soils, the gathering in of crops or the rearing of livestock; and where a farming concession is granted by the Department of Natural Resources and Mines in accordance with Chapter 2, Part 2, Division 5, Subdivision 2 of the Land Valuation Act 2010. PPR: land which is the owner's principal place of residence. retirement village: is a registered premise 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. shopping centre: land used for major retail activities or retail warehouses. short term residential/transitory accommodation: is temporary accommodation provided for periods of 28 days or less during any part of the current financial year. strata unit: is land as defined under the Body Corporate and Community Management Act 1997, Mixed Use Development Act 1993, or similar strata title legislation. vacant land: land devoid of buildings or structures with the exception of outbuildings or other minor structures not designed or used for human habitation or occupation. It does not apply to land that is used for car parking or in conjunction with any commercial activity, e.g. heavy vehicle or machinery parking, outdoor storage areas, assembly areas or rural activities such as cultivation, grazing or agistment. Any terms not defined in this revenue statement shall be as defined under the Local Government Act 2009 and supporting regulations and if not defined there the term will be given the meaning determined by Council. Revenue Statement Page 12
Section 13
Noosa Shire Council Revenue Statement 2014/15
3. GENERAL RATES
3.1 Basis of Rates
General Rates are to be levied under Section 94 of the Local Government Act 2009. The rate so
made shall be applied to the rateable value of properties.
The Noosa Shire Council will use a system of differential general rating for the 2014/15 financial
year. Noosa Shire Council will not make a resolution limiting the increases in general rates for the
2014/15 financial year.
3.2 Rates to Apply
The applicable rates for the 2014/15 financial year are identified in Table 2 Schedule of Rates, as
adopted in the 2014/15 Council budget. The rate shall apply to the rateable value of lands which
are within the Noosa Shire as provided by the Department of Natural Resources and Mines.
3.2.1 Differential General Rates
There will be 29 differential general rating categories in 2014/15.
For the purpose of making and levying differential general rates for the financial year on all
rateable land in the shire, the Council determines that for section 81 of the Local Government
Regulation:
(i) the categories into which rateable land in the shire is to be categorised are set out in column
1, table 1; and
(ii) the descriptions of each category of rateable land are set out in column 2, table 1.
For section 81(4) and (5) of the Local Government Regulation, Council delegates to the CEO the
power to identify the rating category to which each parcel of rateable land in the local government
area belongs. The identification of land in column 3, table 1 is for guidance only.
3.2.2 Minimum General Rates
Council has applied the rate in the dollar and minimum general rate levy as indicated in Schedule
of Rates Table 2.
Minimum General Rates are levied pursuant to Section 77 of the Local Government Regulation
2012.
3.2.3 Objecting to a Differential General Rate Category
In accordance with Section 90(2) of the Local Government Regulation 2012 the only ground for
objecting is that the owner considers the land should belong to a different rate category.
In accordance with Section 90(3) of the Local Government Regulation 2012 the owner may object
by giving the local government an objection notice. Section 90(4) of the Local Government
Regulation 2012 details the form an objection notice should take.
Section 90(5) of the Local Government Regulation 2012 specifies that the owner must give the
objection notice within:
(a) 30 days after the day when the rate notice was issued; or
(b) a longer period that the local government allows.
Noosa Shire Council will only accept objections to rates category within the current financial year in
which the rates were levied.
In accordance with Section 91(5) of the Local Government Regulation 2012 if the Chief Executive
Officer decides to change the rating category of the land, the rating category is taken to have been
changed from the start of the period of the rate notice.
No objections for rates levied in previous financial years will be accepted; consequently no
adjustments for rates levied in previous financial years will be made on the basis of incorrectly
categorised land.
Revenue Statement Page 13
Section 14
Noosa Shire Council Revenue Statement 2014/15
3.2.4 Hardship
Where a landowner:
(a) has a property that is included in differential general rate category 16, 17, 18, 19, 27 or 29; and
(b) is using the property to provide accommodation to a member of their immediate family, and
(c) the family member being housed has special circumstances such as a physical or mental
disability or safety and privacy concerns that preclude ownership of the property in their name
as a viable option
the Noosa Shire Council may grant a concession to the ratepayer on the basis of hardship.
3.3 Discounts
An early payment discount as mentioned in section 2.3 and Council pensioner concessions as
mentioned in section 2.4 shall be applied to this rate.
3.4 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this rate.
Revenue Statement Page 14
Section 15
Noosa Shire Council Revenue Statement 2014/15
Table 1 – Rating Categories & Descriptions
Category Description Identification
(Guidance only)
1. Rural & Agricultural. Land used, or intended to be used, for rural or Land with the following
agricultural or primary production purposes. land use codes: 44,
60-61, 64-71, 73-89
and 93 or as otherwise
identified by the CEO.
2. Non-Residential – Land, with a rateable value less than or equal to Land with the following
RV <=$175,000. $175,000, which is used, or intended to be used, land use codes: 07-20,
for non-residential purposes other than land 22-39, 41-50, 52 and
included in categories 1, 5, 20-25. 91 or as otherwise
identified by the CEO.
3. Non-Residential - Land, with a rateable value between $175,001 and Land with the following
RV $175,001 - $400,000. $400,000, which is used, or intended to be used, land use codes: 07-20,
for non-residential purposes other than land 22-39, 41-50, 52 and
included in categories 1, 5, 20-25. 91 or as otherwise
identified by the CEO.
4. Non-Residential - Land, with a rateable value greater than $400,000, Land with the following
RV > $400,000. which is used, or intended to be used, for non- land use codes: 07-20,
residential purposes other than land included in 22-39, 41-50, 52 and
categories 1, 5, 20-25. 91 or as otherwise
identified by the CEO.
5. Extractive Industries. Land used for the purposes of extractive industry. Land with land use
code 40 or as
otherwise identified by
the CEO.
6. Residential (PPR) and Land, with a rateable value of less than or equal to Land with the following
Other – $280,000 which is- land used codes: 02,
RV <=$280,000. a. used for residential purposes as the owner’s 03 and 05 or as
otherwise identified by
principal place of residence other than land in
the CEO.
categories 28 or 30; or
b. otherwise not included in categories 1, 2, 3, 4,
5, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 27,
28, 29 or 30
7. Residential (PPR) and Land, with a rateable value between $280,001 and Land with the following
Other – $450,000 which is- land used codes: 02,
03 and 05 or as
RV $280,001 - $450,000. a. used for residential purposes as the owner’s
otherwise identified by
principal place of residence other than land in
the CEO.
categories 28 or 30; or
b. otherwise not included in categories 1, 2, 3, 4,
5, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 27,
28, 29 or 30.
Revenue Statement Page 15
Section 16
Noosa Shire Council Revenue Statement 2014/15
Category Description Identification
(Guidance only)
8. Residential (PPR) and Land, with a rateable value between $450,001 Land with the following
Other – and $550,000 which is- land used codes: 02,
03 and 05 or as
RV $450,001 - $550,000. a. used for residential purposes as the owner’s
otherwise identified by
principal place of residence other than land in
categories 28 or 30; the CEO.
b. otherwise not included in categories 1, 2, 3, 4,
5, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 27,
28, 29 or 30.
9. Residential (PPR) and
Land, with a rateable value between $550,001 Land with the following
Other – and $700,000 which is- land used codes: 02,
RV $550,001 - $700,000. 03 and 05 or as
a. used for residential purposes as the owner’s
otherwise identified by
principal place of residence other than land in
the CEO.
categories 28 or 30;
b. otherwise not included in categories 1, 2, 3, 4,
5, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 27,
28, 29 or 30.
10. Residential (PPR) and
Land, with an rateable value between $700,001 Land with the following
Other – and $800,000 which is- land used codes: 02,
RV $700,001 - $800,000. 03 and 05 or as
a. used for residential purposes as the owner’s
principal place of residence other than land in otherwise identified by
categories 28 or 30; the CEO.
b. otherwise not included in categories 1, 2, 3, 4,
5, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 27,
28, 29 or 30.
11. Residential (PPR) and
Land, with a rateable value between $800,000 Land with the following
Other – and $920,000 which is- land used codes: 02,
RV $800,001 - $920,000. 03 and 05 or as
a. used for residential purposes as the owner’s
principal place of residence other than land in otherwise identified by
the CEO.
categories 28 or 30; or
b. otherwise not included in categories 1, 2, 3, 4,
5, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 27,
28, 29 or 30.
12. Residential (PPR) and
Land, with a rateable value between $920,001 Land with the following
Other – and $1,100,000 which is- land used codes: 02,
RV $920,001 - $1,100,000. 03 and 05 or as
a. used for residential purposes as the owner’s
principal place of residence other than land in otherwise identified by
the CEO.
categories 28 or 30; or
b. otherwise not included in categories 1, 2, 3, 4,
5, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 27,
28, 29 or 30.
13. Residential (PPR) and
Land, with a rateable value between $1,100,001 Land with the following
Other – RV $1,100,001 -
and $1,400,000 which is- land used codes: 02,
$1,400,000. 03 and 05 or as
a. used for residential purposes as the owner’s
principal place of residence other than land in otherwise identified by
the CEO.
categories 28 or 30; or
b. otherwise not included in categories 1, 2, 3, 4,
5, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 27,
Revenue Statement Page 16
Section 17
Noosa Shire Council Revenue Statement 2014/15
Category Description Identification
(Guidance only)
28, 29 or 30.
14. Residential (PPR) and
Land, with a rateable value between $1,400,001 Land with the following
Other – RV $1,400,001 - and $2,500,000 which is- land used codes: 02,
$2,500,000. 03 and 05 or as
a. used for residential purposes as the owner’s
otherwise identified by
principal place of residence other than land in
categories 28 or 30; or the CEO.
b. otherwise not included in categories 1, 2, 3, 4,
5, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 27,
28, 29 or 30.
15. Residential (PPR) and
Land, with a rateable value greater than Land with the following
Other – RV > $2,500,000. $2,500,000 which is- land used codes: 02,
03 and 05 or as
a. used for residential purposes as the owner’s
otherwise identified by
principal place of residence other than land in
categories 28 or 30; or the CEO.
b. otherwise not included in categories 1, 2, 3, 4,
5, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 27,
28, 29 or 30.
16. Residential (Not PPR) Land, with a rateable value less than or equal to Land with the following
– RV <=$420,000. $420,000, used for residential purposes other than land used codes: 02,
as the owner’s principal place of residence other 03 and 05 or as
than land in categories 27 or 29. otherwise identified by
the CEO.
17. Residential (Not PPR) Land, with a rateable value between $420,001 and Land with the following
– RV $420,001 - $500,000. $500,000, used for residential purposes other than land used codes: 02,
as the owner’s principal place of residence other 03 and 05 or as
than land in categories 27 or 29. otherwise identified by
the CEO.
18. Residential (Not PPR) Land, with a rateable value between $500,001 and Land with the following
– RV $500,001 - $750,000. $750,000, used for residential purposes other than land used codes: 02,
as the owner’s principal place of residence other 03 and 05 or as
than land in categories 27 or 29. otherwise identified by
the CEO.
19. Residential (Not PPR) Land, with a rateable greater than $750,000, used Land with the following
– RV > $750,000. for residential purposes other than as the owner’s land used codes: 02,
principal place of residence other than land in 03 and 05 or as
categories 27 or 29. otherwise identified by
the CEO.
20. Vacant Land – RV > Vacant land with a rateable value greater than Land with the following
$1,000,000 and area more $1,000,000 and with an area of more than land used codes: 01,
than 1,500 m2. 1,500m2 other than land included in category 22. 04 and 06 or as
otherwise identified by
the CEO.
21. Pump Stations, Stock Land used for the purposes of a pump station, a As identified by the
grazing and garages with garage, or pursuant to a stock grazing permit with CEO.
area less than 20m2. an area less than 20m2.
22. Developed Land Vacant land to which Chapter 2, Part 2, Division 5, Land with the following
Subdivision 3 of the Land Valuation Act 2010 land used code 72 or
applies. as otherwise identified
by the CEO.
Revenue Statement Page 17
Section 18
Noosa Shire Council Revenue Statement 2014/15
Category Description Identification
(Guidance only)
23. Retirement Villages & Land used for the purposes of a retirement village, Land with the following
Nursing Homes. aged care facility or nursing home. land used code 21 or
as otherwise identified
by the CEO.
24. Shopping Centres – Land used for the purposes of a shopping centre, Land with the following
RV $3,000,000 to with a rateable value between $3,000,000 and land used codes: 14,
$10,000,000. $10,000,000. 15, 16 or 23 or as
otherwise identified by
the CEO.
25. Shopping Centres – Land used for the purposes of a shopping centre, Land with the following
RV > $10,000,000. with a rateable value greater than $10,000,000. land used codes: 14,
15, 16 or 23 or as
otherwise identified by
the CEO.
27 High-rise Units Land which is a high-rise unit used for residential Land with the following
(Not PPR). purposes other than as the owner’s principal place land used codes: 08 or
of residence. 09 or as otherwise
identified by the CEO.
28. High-rise Units (PPR). Land which is a high-rise unit used for residential Land with the following
purposes as the owner’s principal place of land used codes: 08 or
residence. 09 or as otherwise
identified by the CEO.
29. Low-rise Units Land which is a low-rise unit used for residential Land with the following
purposes other than as the owner’s principal place land used codes: 08 or
(Not PPR)
of residence. 09 or as otherwise
identified by the CEO.
30. Low-rise Units (PPR) Land which is a low-rise unit used for residential Land with the following
purposes as the owner’s principal place of land used codes: 08 or
residence. 09 or as otherwise
identified by the CEO.
Table 2 - Schedule of Rates
Category General Rate Minimum
cents in $ General Rate
(annual) (annual)
1. Rural & Agricultural. 0.5213 $1,027
2. Non-Residential - RV <=$175,000. 0.7372 $1,027
3. Non-Residential - RV $175,001 - $400,000. 0.6997 $1,290
4. Non-Residential - RV > $400,000. 0.6963 $2,799
5. Extractive Industries. 0.6859 $1,419
6. Residential (PPR) and Other – RV <=$280,000. 0.4299 $1,027
7. Residential (PPR) and Other – RV $280,001 - $450,000. 0.4096 $1,204
8. Residential (PPR) and Other – RV $450,001 - $550,000. 0.4089 $1,843
9. Residential (PPR) and Other – RV $550,001 - $700,000. 0.4035 $2,249
Revenue Statement Page 18
Section 19
Noosa Shire Council Revenue Statement 2014/15
Category General Rate Minimum
cents in $ General Rate
(annual) (annual)
10. Residential (PPR) and Other - RV $700,001 - $800,000. 0.3820 $2,825
11. Residential (PPR) and Other - RV $800,001 - $920,000. 0.3700 $3,056
12. Residential (PPR) and Other – RV $920,001 - $1,100,000. 0.3611 $3,404
13. Residential (PPR) and Other – RV $1,100,001 - $1,400,000. 0.3242 $3,972
14. Residential (PPR) and Other – RV $1,400,001 - $2,500,000. 0.3233 $4,539
15. Residential (PPR) and Other – RV > $2,500,000. 0.3018 $8,083
16. Residential (Not PPR) – RV <=$420,000. 0.5060 $1,233
17. Residential (Not PPR) – RV $420,001 - $500,000. 0.5025 $2,125
18. Residential (Not PPR) – RV $500,001 - $750,000. 0.4975 $2,513
19. Residential (Not PPR) – RV > $750,000. 0.4948 $3,731
2
20. Vacant Land – RV > $200,000 and area more than 1,500 m . 0.8626 $7,904
21. Pump Stations, Stock grazing and garages with area less than
2 0.5464 $152
20m .
22. Developed Land No
0.2579
minimum
23. Retirement Villages & Nursing Homes. 0.6950 $1,027
24. Shopping Centres – RV $3,000,000 to $10,000,000. 0.9661 $34,407
25. Shopping Centres – RV >$10,000,000. 1.3254 $106,056
27 High-rise Units (Not PPR). 1.0079 $1,900
28. High-rise Units (PPR). 0.9392 $1,583
29. Low-rise Units (Not PPR) 0.7403 $1,233
30. Low-rise Units (PPR) 0.6501 $1,027
Revenue Statement Page 19
Section 20
Noosa Shire Council Revenue Statement 2014/15
4 SPECIAL RATES AND CHARGES
4.1 Tourism Levy
4.1.1 Basis Of Rate
Special rates and charges may be levied under Section 94(1) (b) (i) of the Local Government Act
2009.
4.1.2 Rates to Apply
Cents per dollar of
Minimum
Description of Land Rateable Value
(annual)
(annual)
A. Transitory Accommodation - Urban 0.2272 $60.00
B. Transitory Accommodation - Rural 0.1704 $60.00
C. Commercial and Industrial - Urban 0.1136 $60.00
D. Commercial and Industrial - Rural 0.0852 $60.00
E. Iconic Tourism 0.2272 $60.00
No minimum shall apply to strata titled mini storage units.
4.1.3 Land to which the rate applies
The land to which the rate will be applied is described in Appendix 1.
4.1.4 Service, facility or activity
The service, facility or activity for which the charge is levied is described in Appendix 1.
4.1.5 Basis of Charge Calculation
Council considers that the rateable land described above derives a special benefit from the
service, facility and activity referred to above at differential levels reflecting the degree to which the
land or occupier is considered to derive benefit.
4.1.6 Overall Plan
The Tourism Levy Overall Plan is included in Appendix 1.
4.1.7 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown
in section 2.4 shall NOT be applied to this rate.
4.1.8 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this rate.
4.2 Noosa Waters Lock and Weir Maintenance Levy
4.2.1 Basis of Rate
Special rates and charges may be levied under Section 94(1) (b) (i) of the Local Government Act
2009.
4.2.2 Rate to Apply
The applicable annual rate for the financial year ending 30 June 2015 shall be 0.0096 cents in the
$ of rateable valuation for all rateable properties within the benefited area with a minimum of
$30.00 per annum as adopted in the 2014/15 budget.
4.2.3 Land to which the rate applies
The land delineated on the map in Appendix 2, including lots created pursuant to the Body
Corporate and Community Management Act 1997, Mixed Use Development Act 1993 or similar
strata title legislation.
Revenue Statement Page 20
Section 21
Noosa Shire Council Revenue Statement 2014/15 4.2.4 Service, facility or activity The service, facility or activity for which the charge is levied is described in Appendix 2. 4.2.5 Basis of Charge Calculation Council considers that the rateable land described above derives a special benefit from the service, facility and activity referred to above at differential levels reflecting the degree to which the land or occupier is considered to derive benefit. 4.2.6 Overall Plan The Noosa Waters Lock and Weir Maintenance Overall Plan are included in Appendix 2. 4.2.7 Annual Implementation Plan The annual implementation plan for the 2014/15 financial year is included in Appendix 2. 4.2.8 Discounts An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in section 2.4 shall NOT be applied to this rate. 4.2.9 Notices Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be applied to this rate. 4.3 Noosa Waters Canal Maintenance Levy 4.3.1 Basis of Rate Special rates and charges may be levied under Section 94(1) (b) (i) of the Local Government Act 2009. 4.3.2 Rate to Apply The applicable annual rate for the financial year ending 30 June 2015 shall be 0.0176 cents in the $ of rateable valuation for all rateable properties within the benefited area with a minimum of $80.00 per annum as adopted in the 2014/15 budget. 4.3.3 Land to which the rate applies The land delineated on the map in Appendix 3, including lots created pursuant to the Body Corporate and Community Management Act 1997, Mixed Use Development Act 1993 or similar strata title legislation. 4.3.4 Service, facility or activity The service, facility or activity for which the charge is levied is described in Appendix 3. 4.3.5 Basis of Charge Calculation Council considers that the rateable land described above derives a special benefit from the service, facility or activity referred to above. 4.3.6 Overall Plan The Noosa Waters Canal Maintenance Overall Plan is included in Appendix 3. 4.3.7 Annual Implementation Plan The annual implementation plan for the 2014/15 financial year is included in Appendix 3. 4.3.8 Discounts An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in section 2.4 shall NOT be applied to this rate. 4.3.9 Notices Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be applied to this rate. Revenue Statement Page 21
Section 22
Noosa Shire Council Revenue Statement 2014/15 4.4 Noosa Junction Levy 4.4.1 Basis of Rate Special rates and charges may be levied under Section 94(1) (b) (i) of the Local Government Act 2009. 4.4.2 Rate to Apply The applicable annual rate for the financial year ending 30 June 2015 shall be 0.2300 cents in the dollar of rateable valuation for all rateable properties within the benefited area. 4.4.3 Land to which the rate applies The land delineated on the map in Appendix 4, including lots created pursuant to the Body Corporate and Community Management Act 1997, Mixed Use Development Act 1993 or similar strata title legislation. 4.4.4 Service, facility or activity The service, facility or activity for which the charge is levied is described in Appendix 4. 4.4.5 Basis of Charge Calculation Council considers that the rateable land described above derives a special benefit from the service, facility or activity referred to above. 4.4.6 Overall Plan The Noosa Junction Overall Plan is included in Appendix 4. 4.4.7 Discounts An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in section 2.4 shall NOT be applied to this rate. 4.4.8 Notices Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be applied to this rate. 4.5 Hastings Street Precinct Maintenance Levy 4.5.1 Basis of Rate Special rates and charges may be levied under Section 94(1) (b) (i) of the Local Government Act 2009. 4.5.2 Rates to Apply The applicable annual rates for the financial year ending 30 June 2015 shall be 0.096 cents in the $ of rateable valuation for all rateable properties within the benefited area delineated on map 5A, and 0.031 cents in the $ of rateable valuations for all rateable properties within the benefited areas delineated on maps 5B, 5C & 5D. 4.5.3 Land to which the rate applies The land delineated on the maps in Appendix 5, including lots created pursuant to the Body Corporate and Community Management Act 1997, Mixed Use Development Act 1993 or similar strata title legislation. 4.5.4 Service, facility or activity The service, facility or activity for which the charge is levied is described in Appendix 5. 4.5.5 Basis of Charge Calculation Council considers that the rateable land described above derives a special benefit from the service, facility and activity referred to above at differential levels reflecting the degree to which the land or occupier is considered to derive benefit. 4.5.6 Overall Plan The Hastings Street Precinct Maintenance Overall Plan is included as Appendix 5. Revenue Statement Page 22
Section 23
Noosa Shire Council Revenue Statement 2014/15 4.5.7 Annual Implementation Plan The annual implementation plan for the 2014/15 financial year is included in Appendix 5. 4.5.8 Discounts An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in section 2.4 shall NOT be applied to this rate. 4.5.9 Notices Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be applied to this rate. 4.6 Noosa Main Beach Maintenance Levy 4.6.1 Basis of Rate Special rates and charges may be levied under Section 94(1) (b) (i) of the Local Government Act 2009. 4.6.2 Rates to Apply The applicable annual rates for the financial year ending 30 June 2015 shall be 0.161 cents in the $ of rateable valuation for all rateable properties within the benefited area delineated on map 5A, and 0.052 cents in the $ of rateable valuations for all rateable properties within the benefited areas delineated on maps 5B, 5C & 5D. 4.6.3 Land to which the rate applies The land delineated on the maps in Appendix 6, including lots created pursuant to the Body Corporate and Community Management Act 1997, Mixed Use Development Act 1993 or similar strata title legislation. 4.6.4 Service, facility or activity The service, facility or activity for which the charge is levied is described in Appendix 6. 4.6.5 Basis of Charge Calculation Council considers that the rateable land described above derives a special benefit from the service, facility and activity referred to above at differential levels reflecting the degree to which the land or occupier is considered to derive benefit. 4.6.6 Overall Plan The Main Beach Maintenance Overall Plan is included in Appendix 6. 4.6.7 Annual Implementation Plan The annual implementation plan for the 2014/15 financial year is included in Appendix 6. 4.6.8 Discounts An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in section 2.4 shall NOT be applied to this rate. 4.6.9 Notices Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be applied to this rate. Revenue Statement Page 23
Section 24
Noosa Shire Council Revenue Statement 2014/15
4.7 Rural Fire Charge
4.7.1 Basis of Charge
Special rates and charges may be levied under Section 94(1) (b) (i) of the Local Government Act
2009. The Rural Fire Charge is levied for the purpose of assisting the Rural Fire Boards in the
areas where the charge is applied with the operations, maintenance and provision of buildings,
land and/or equipment for those Rural Fire Boards.
4.7.2 Charge to Apply
Annual Charge
Rural Fire Board Area
2014/15
Black Mountain $25.00
Boreen Point $25.00
Cooroibah $25.00
Doonan $25.00
Federal $25.00
Kin Kin $25.00
Noosa North Shore $25.00
Ridgewood $25.00
Teewah $25.00
Tinbeerwah $25.00
4.7.3 Land to which the charge applies
The land to which this charge is to be applied is identified by the Gazetted Rural Fire Board area
maps for each particular Rural Fire Board area. The charge shall not be levied on land which is
owned or otherwise under the control of the Council but not leased; OR that land which is
specifically excluded from the provision of such a service by Council.
4.7.4 Service, facility or activity
The service, facility or activity for which the charge is levied is described in Appendix 7.
4.7.5 Basis of Charge Calculation
Council considers that the rateable land described above derives a special benefit from the
service, facility or activity referred to above.
4.7.6 Overall Plan
The Rural Fire Charge Overall Plan is included in Appendix.7.
4.7.7 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown
in Section 2.4 shall NOT be applied to this charge.
4.7.8 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this charge.
Revenue Statement Page 24
Section 25
Noosa Shire Council Revenue Statement 2014/15
4.8 Hastings Street Community Safety Program Charge
4.8.1 Basis of Charge
Special rates and charges may be levied under Section 94(1)(b)(i) of the Local Government Act
2009
4.8.2 Charges to Apply
The applicable annual charges for the financial year ending 30 June 2015 shall be as follows:
Category Annual Charge
2014/15
Category A - All lots in a Community Titles Scheme under the
provisions of the Body Corporate and Community Management Act
1997, Mixed Use Development Act 1993 or similar strata title legislation $130.00
and all other properties with an area of up to 600 square metres.
Category B - All properties with an area between 601 and 2,000 square
metres. $820.00
Category C - All properties with an area over 2,000 square metres.
$3,950.00
4.8.3 Land to which the charge applies
The land delineated on the maps in Appendix 8, including lots created pursuant to the Body
Corporate and Community Management Act 1997, Mixed Use Development Act 1993 or similar
strata title legislation.
4.8.4 Service, facility or activity
The service, facility or activity for which the charge is levied is described in Appendix 8.
4.8.5 Basis of Charge Calculation
Council considers that the rateable land described above derives a special benefit from the
service, facility and activity referred to above at differential levels reflecting the degree to which the
land or occupier is considered to derive benefit.
4.8.6 Overall Plan
The Hastings Street Community Safety Overall Plan is included in Appendix 8.
4.8.7 Annual Implementation Plan
The annual implementation plan for the 2014/15 financial year is included in Appendix 8.
4.8.8 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown
in section 2.4 shall NOT be applied to this charge.
4.8.9 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this charge.
Revenue Statement Page 25
Section 26
Noosa Shire Council Revenue Statement 2014/15
4.9 Lower Noosa North Shore Electricity Charge
4.9.1 Basis of Charge
Special rates and charges may be levied under Section 94(1) (b) (i) of the Local Government Act
2009.
4.9.2 Charges to Apply
The applicable annual charges for the financial year ended 30 June 2015 shall be as follows:
Area Annual Charge
2014/15
A $1,399.00
B $1,996.00
4.9.3 Land to which the charge applies
The land delineated on the maps in Appendix 9, including lots created pursuant to the Body
Corporate and Community Management Act 1997, Mixed Use Development Act 1993 or similar
strata title legislation.
4.9.4 Service, facility or activity
The service, facility or activity for which the charge is levied is described in Appendix 9.
4.9.5 Basis of Charge Calculation
Council considers that the rateable land described above derives a special benefit from the
service, facility and activity referred to above at differential levels reflecting the degree to which the
land or occupier is considered to derive benefit.
4.9.6 Overall Plan
The Lower Noosa North Shore Electricity Overall Plan is included as Appendix 9.
4.9.7 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown
in section 2.4 shall NOT be applied to this charge.
4.9.8 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this charge.
Revenue Statement Page 26
Section 27
Noosa Shire Council Revenue Statement 2014/15 5 UTILITY CHARGES 5.1 Waste Management Charge 5.1.1 Basis of Charge Waste management charges are to be levied pursuant to Section 94(1)(b)(ii) of the Local Government Act 2009 for the purpose of defraying the costs of operating, maintaining and managing the disposal of waste in the Noosa shire. 5.1.2 Charges to Apply Charges shall apply to all properties within the shire where waste services are, or can be made available. Services shall be provided in all cases sufficient to cater for the quantity and types of wastes generated at each property. Council will levy the charges on properties presently serviced in the defined service area and on new properties as Council extends the defined service area. 5.1.3 Inclusions Council will make available a 240 litre recycling bin, collected fortnightly, for each 140 or 240 litre waste bin service at the property. Council may, at its discretion, provide a bulk bin recycling service of equivalent capacity to the entitled recycling bin capacity. For each bulk waste service provided to the property, Council will make available a recycling service of the same or similar capacity to the bulk waste bin service. Council may, at its discretion, provide this recycling service either weekly or fortnightly. Where additional bulk recycling services are requested above the bundled service entitlement, the additional bulk recycling service will incur a charge in accordance with section 5.1.7 of this revenue statement. Bulk waste services greater than 3 cubic metres shall be entitled to a recycling service equivalent to 3 cubic metres of recycling capacity. A maximum load limit of 2,500 kilograms applies to all bulk waste and bulk recycling container services. 5.1.4 Exclusions That land which is owned or otherwise under the control of the Council but not leased; or that land which is specifically excluded from the provision of such a service by Council. Service cancellations are not permitted for properties that are intermittently occupied such as holiday homes, or temporarily vacant premises awaiting sale or rental occupancy. Such premises, which are intermittently occupied for a portion of the year, are required to pay the full annual charge. 5.1.5 Minimum / Additional Charges All charges are for a minimum weekly service with the exception of: Optional green waste bins, which are serviced fortnightly. 240 litre recycling bins which are serviced fortnightly. A minimum charge equivalent to $230.00 per annum shall apply to all properties receiving a waste service. Minimum charges do not apply to green waste bin services. For example, where a bulk waste service is used in Strata / Group Titled units instead of individual waste bins, a minimum charge per unit equivalent to $230.00 per annum shall be applied. There shall be a one off charge of fifty dollars ($50.00) for each bin where there is a change in waste bin size to meet the costs associated with the change. Revenue Statement Page 27
Section 28
Noosa Shire Council Revenue Statement 2014/15
5.1.6 Adjustment of Waste Management Charges
Where the number of bins or frequency of service is altered at any time during the financial year a
supplementary rates notices may be issued.
Service cancellations are permitted in the following circumstances:
Following demolition of premises – pro-rata adjustments allowed; or
Premises that will be vacant for a full year and will not be intermittently occupied, or offered for
sale or rent. Cancellation must be made in the form required by Council (Note: If services are
cancelled and occupancy subsequently occurs during the financial year, the full annual charge
shall apply.)
Service cancellations for the optional green waste recycling service may be requested at any time;
however a pro rata refund will not be provided (no refund applies for a service cancelled when
paying a rate notice).
It is the owner’s responsibility to check that all waste management charges are correct at the time
of the issue of the rate notice. Adjustments to waste management charges levied in prior financial
years will only be made in exceptional circumstances.
5.1.7 Calculation of Charge
All charges shall be in accordance with the charge table details as listed below.
Permanent Service
Single Weekly Service
Annual Charge
(except otherwise stated)
2014/15
Waste Bin -140 litre + Recycling Bin - 240 litre (fortnightly) $230.00
Waste Bin - 240 litre + Recycling Bin - 240 litre (fortnightly) $264.00
Green Waste Bin - 240 litre (fortnightly) $65.00
Additional Recycling Bin – 240 litre (fortnightly)
No charge
Must be authorised by Council
Bulk Waste Bin - 1100 litre low noise $2,027.00
Bulk Waste Bin – 1 cubic metre $1,675.00
Bulk Waste Bin - 1.5 cubic metre $2,283.00
Bulk Waste Bin - 2 cubic metre $3,044.00
Bulk Waste Bin - 3 cubic metre $4,566.00
Compactor Bulk Waste Bin - 3 cubic metre $8,235.00
Compactor Bulk Waste Bin - 17 cubic metre $38,857.00
Compactor Bulk Waste Bin - 19 cubic metre $46,530.00
Compactor Bulk Waste Bin - 23/30 cubic metre $53,405.00
Additional Bulk Recycling Bin - 1100 litre $1,358.00
5.1.8 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown
in section 2.4 shall NOT be applied to these charges.
5.1.9 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to these charges.
Revenue Statement Page 28
Section 29
Noosa Shire Council Revenue Statement 2014/15
5.2 Holding Tank Charge
5.2.1 Basis of Charge
Waste management holding tank pump out charges are to be levied pursuant to Section 94(1) (b)
(ii) of the Local Government Act 2009 for the purpose of defraying the costs of providing the
service.
5.2.2 Charge to Apply
Charges shall apply to all lands and/or premises within the shire where waste services are, or can
be made available. Services shall be provided in all cases sufficient to cater for the quantity and
types of waste generated at each premises. Such charges shall apply to all lands and/or premises
which are required under the Health Act and Regulations and Sewerage and Water Supply Act to
receive a holding tank pump out.
Holding tank pump out charges are based on a maximum litreage of 5,000 litres per service.
Quantities in excess of 5,000 litres are charged at a per litre rate in accordance with Council’s Fees
and Charges.
5.2.3 Calculation of Charge
All charges shall be in accordance with the charge table details as listed below.
Permanent Service
Holding Tank Services
Annual Charge 2014/15
Weekly $5,288.00
Fortnightly $2,644.00
4 Weekly $1,322.00
5.2.4 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown
in section 2.4 shall NOT be applied to these charges.
5.2.5 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to these charges.
Revenue Statement Page 29
Section 30
Noosa Shire Council Revenue Statement 2014/15
6 SEPARATE CHARGES
Separate charges may be levied under Section 94(1) (b) (iii) of the Local Government Act 2009.
6.1 Environment Levy
6.1.1 Basis of Charge
The Environment Levy, a separate charge, shall be made and levied for the 2014/15 financial year
on all rateable land in the Noosa Shire local government area to fund the costs of a range of
environmental initiatives including:
The acquisition of land identified as suitable for environment conservation purposes.
Entering into, and meeting obligations in relation to, voluntary conservation agreements with
private property owners over land identified as a strategic acquisition for environmental
purposes.
Funding of management and administrative arrangements for the Noosa Biosphere Reserve.
Funding of environmental projects that meet the Noosa Biosphere Reserve environmental
objectives as agreed by Noosa Council, restricted to:-
a) projects submitted under the Noosa Biosphere Reserve management arrangements; and
b) other major environmental projects.
6.1.2 Charge to Apply
The applicable annual charge for the financial year ended 30th June 2015 shall be $60.00. The
charge shall apply to all rateable land within the Noosa shire.
6.1.3 Basis of Charge Calculation
Council considers that the benefit to any particular rateable land from the range of strategic
environmental management initiatives listed in 6.1.1 cannot be distinguished from the benefit to
any other particular rateable land. Accordingly a separate charge of $60.00 per annum is to be
levied equally on all rateable land in the shire.
All rateable land in the shire will benefit from the range of strategic environmental management
initiatives listed in 6.1.1 that are funded by the charge.
6.1.4 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown
in section 2.4 shall NOT apply to this charge.
6.1.5 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this charge.
Revenue Statement Page 30
Section 31
Noosa Shire Council Revenue Statement 2014/15
6.2 Public Transport Levy
6.2.1 Basis of Charge
The Public Transport Levy, a separate charge, shall be made and levied for the 2014/15 financial
year on all rateable land in the Noosa Shire local government area to meet the costs of a range of
services and initiatives related to public transport. The funding is primarily aimed at managing
congestion and reducing demand for increased capacity on the road network and car parking.
Initiatives may include, but are not necessarily limited to:
Entering into partnerships with the State Government to investigate, trial and/or deliver public
bus services.
Supporting public transport services through provision of new or improvements to existing kerb-
side and public transport infrastructure such as bus shelters and facilities at transport hubs.
Intelligent transport systems to manage congestion and inform motorists and public transport
users.
Provision of flexible public transport services to meet demonstrated community need.
6.2.2 Charge to Apply
The applicable annual charge for the financial year ended 30th June 2015 shall be $20.00 per
rateable property. The charge shall apply to all rateable land within the Noosa Shire Council
6.2.3 Basis of Charge Calculation
Council considers that the benefit to any particular rateable land from the funding of public
transport services and initiatives cannot be distinguished from the benefit to any other particular
rateable land. Accordingly a separate charge of $20.00 per annum is to be levied equally on all
rateable land in the shire.
All rateable land in the shire will benefit from the range of services and initiatives that are funded by
the charge.
6.2.4 Discounts
An early payment discount as shown in section 2.3 and Council pensioner concessions as shown
in section 2.4 shall NOT apply to this charge.
6.2.5 Notices
Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be
applied to this charge.
6.3 Heritage Levy
6.3.1 Basis of Charge
The Heritage Levy, a separate charge, shall be made and levied for the 2014/15 financial year on
all rateable land in the Noosa shire to fund a cultural heritage program for the management,
protection and improvement of the heritage of the shire. Revenue from the levy will be expended
on a range of emerging priorities and key projects, as decided by Council with advice from relevant
stakeholders, as described below:
Capital Works Programs: Includes heritage infrastructure building works, major
conservation/preservation projects on Council-owned heritage properties/places/objects;
Major Projects and Initiatives: Includes major projects, place management plans, Aboriginal
cultural heritage initiatives, interpretive studies, cultural tourism, and interpretive exhibitions;
Partnerships and Incentives: Includes community grants program, community heritage sector
development and heritage advisory service; and
Cultural Heritage Levy Management: Resourcing costs associated directly with the
administration of the Cultural Heritage Levy.
Revenue Statement Page 31
Section 32
Noosa Shire Council Revenue Statement 2014/15 6.3.2 Charge to Apply The applicable annual charge for the financial year ended 30th June 2015 shall be $5.00. The charge shall apply to all rateable land within the Noosa Shire Council. 6.3.3 Basis of Charge Calculation Council considers that the benefit to any particular rateable land from the establishment of a heritage program for the management, protection and improvement of the shire’s heritage, which includes initiatives listed in 6.3.1, cannot be distinguished from the benefit to any other particular rateable land. Accordingly a separate charge of $5.00 per annum is to be levied equally on all rateable land in the shire. All rateable land in the shire will benefit from the implementation of Council’s heritage program and from the implementation of the initiatives listed in 6.3.1 that are funded by the charge. 6.3.4 Discounts An early payment discount as shown in section 2.3 and Council pensioner concessions as shown in section 2.4 shall NOT apply to this charge. 6.3.5 Notices Section 2.1 of this revenue statement sets out the Council billing frequency and method that will be applied to this charge. Revenue Statement Page 32
Section 33
Noosa Shire Council Revenue Statement 2014/15
APPENDIX 1 - Tourism Levy
OVERALL PLAN
1. Special Rate for Tourism Promotion in the Noosa Shire
As tourism is a key economic driver for the Noosa region, Noosa Shire Council and community
organisations have been collaborating to ensure its long term sustainability.
2. The Rateable Land to Which the Special Rate Applies
Noosa Shire Council has agreed to fund the promotion of tourism and related activities through the
levying of a special rate for the 2014/15 financial year upon all rateable land within the shire which
has been categorised as Transitory Accommodation – Urban, Transitory Accommodation - Rural,
Commercial and Industrial - Urban, Commercial and Industrial - Rural, and Iconic Tourism which
will receive a benefit from the service, facility or activity defined below.
Iconic Tourism includes those parcels of rateable land that are used wholly or partly for Sheraton
Noosa and any new development completed during the 2014/15 financial year that Noosa Shire
Council considers an iconic tourist attraction.
Commercial and Industrial properties are properties included in Differential General Rate
Categories 2, 3, 4, 5, 24 and 25.
Transitory accommodation is defined as properties included in Differential General Rate Categories
6, 7, 8, 9,10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 27, 28, 29 and 30 which are offered for short term
residential rental, being rental for a period of less than 28 days, at any time during the 2014/15
financial year.
The urban classification shall apply to all properties in the localities of Noosa Heads, Noosaville,
Tewantin, Sunshine Beach, Sunrise Beach, Marcus Beach, Peregian Beach and Castaways
Beach. Properties in all other localities shall be categorised as rural.
3. Service, facility or activity
The service, facility or activity for which the charge is levied is the carrying out of tourism industry
strategies and promotion strategies and programs by Council and/or approved external agencies.
4. The Estimated Cost of Implementing the Overall Plan
It is anticipated that the cost of carrying out the overall plan is $2,516,000.
5. Estimated Time for Implementing the Overall Plan
The estimated time for carrying out the overall plan is by 30 June 2015. It is anticipated that a levy
will be made in future years as the service, facility and activities are on-going programs.
Revenue Statement Page 33
Section 34
Noosa Shire Council Revenue Statement 2014/15
APPENDIX 2 – Noosa Waters Lock and Weir Maintenance Levy
OVERALL PLAN
1. Special Rate for the Maintenance of the Noosa Waters Lock and Weir
Maintenance and operation of the Noosa Waters canal system is the responsibility of the Noosa
Shire Council. Council has developed long term cost projections associated with the operations
and maintenance of the lock and weir system at an appropriate level of service.
2. The Rateable Land to Which the Special Rate Applies
The waterfront allotments in the Noosa Waters estate, as delineated in the map below.
3. Service, facility or activity
The service, facility or activity for which the rate is levied is the operation and maintenance of the
lock and weir system servicing the Noosa Waters Estate.
4. The Estimated Cost of Implementing the Overall Plan
The estimated cost of carrying out the overall plan is $837,000.
5. Estimated Time for Implementing the Overall Plan
The estimated time for carrying out the overall plan is a period of ten (10) years ending 30 June
2024.
It is anticipated that a levy will be made in future years as the service, facility and activities are on-
going programs.
2014/15 ANNUAL IMPLEMENTATION PLAN
The annual implementation plan for the 2014/15 financial year ending 30 June 2015 is to continue
the operation and maintenance of the lock and weir system servicing the Noosa Waters Estate.
The estimated cost of works proposed to be undertaken by Council this financial year is $74,730.
Revenue Statement Page 34
Section 35
Noosa Shire Council Revenue Statement 2014/15
APPENDIX 3 – Noosa Waters Canal Maintenance Levy
OVERALL PLAN
1. Special Rate for the Maintenance of the Noosa Waters Revetment Walls
Following remedial work undertaken by Noosa Shire Council in the Noosa Waters estate canal
area to address structural problems with the revetment walls, Council has decided to implement an
inspection, maintenance and future works program upon advice from appropriately qualified
consulting engineers. Council has developed long term cost projections associated with the
inspection, maintenance and future works in the Noosa Waters estate canal area to provide
support at a level considered appropriate to ensure the long term viability of the canal revetment
wall system.
2. The Rateable Land to Which the Special Rate Applies
The waterfront allotments in the Noosa Waters estate as delineated in the map below. As
approximately 8.5% of the properties bordering the canals are Council owned or controlled, Noosa
Council will contribute 8.5% of the ongoing costs for this program, and the remainder of the costs
will be met from revenue raised by the special levy.
3. Service, facility or activity
The service, facility or activity is the inspection, maintenance and undertaking of remedial works in
the Noosa Waters estate canal area to support the revetment wall system. The program, which is
designed to maintain the structural integrity of the revetment wall system, will support the following
works:
a) An on-going program of inspections of the area by Council staff and an appropriately qualified
consulting engineer. The inspection program will include the lease costs of survey equipment
and the undertaking of the physical survey work including survey of scour protection profiles.
b) Periodic maintenance and works required to maintain scour protection profiles including the
costs of any contractor to establish a work site and undertake maintenance in the Noosa
Waters estate canal area to maintain the structural integrity of the revetment wall system.
Maintenance works include the provision of rock to canal areas adjoining revetment walls to
assist with the wall structure integrity.
c) Works to address structural problems with the revetment walls in the Noosa Waters Estate. For
the sake of clarity, the scope of the works do not include any works that are or have been
undertaken that are known to Council as Stage 2.
Revenue Statement Page 35
Section 36
Noosa Shire Council Revenue Statement 2014/15 4. The Estimated Cost of Implementing the Overall Plan The estimated cost for carrying out the overall plan is $1,200,000. 5. Estimated Time for Implementing the Overall Plan The estimated time for carrying out the overall plan is twenty (20) years ending 30 June 2034. It is anticipated that a levy will be made in future years as the service, facility and activities are an on- going program. 2014/15 ANNUAL IMPLEMENTATION PLAN The annual implementation plan for the 2014/15 financial year ending 30 June 2015 is to commence the routine inspection program, undertake a survey of the scour protection profile and then perform a detailed review of the canal profiles to determine the scope of necessary future works. Further, in accordance with section 94(5) of the Local Government Regulation, Council will collect revenue to be used in carrying out other aspects of the overall plan, in particular periodic maintenance and any remedial works, in future years. This is to ensure that the cost of carrying out the overall plan is spread evenly over the twenty (20) year period. The estimated cost of works proposed to be undertaken by Council this financial year is $5,000. Revenue Statement Page 36
Section 37
Noosa Shire Council Revenue Statement 2014/15
APPENDIX 4 – Noosa Junction Levy
OVERALL PLAN
1. Special Levy for the Development of a Commercial Strategy for Noosa Junction.
Following requests from the Noosa Junction Traders Association and Noosa Junction property owners
in 2007, the former Noosa Council agreed to engage consultants to undertake a study and develop a
Commercial Strategy for Noosa Junction in 2007-08. During the 2008-09 financial year the Noosa
Junction Traders Association requested the Sunshine Coast Regional Council to begin implementation
of the recommendations of the Noosa Junction Commercial and Economic Planning Strategy and this
has continued over subsequent years.
The Noosa Council has received a further request from the Association to continue to fund projects and
initiatives that will be implemented in 2014/15 to advance the recommendations of the Noosa Junction
Commercial and Economic Planning Strategy.
2. The Rateable Land to Which the Special Rates Applies
Properties subject to the special rate fall within the area delineated on the map below.
3. Service, facility or Activity
The Noosa Junction Association will, in consultation with Noosa Shire Council, implement projects and
initiatives as set out in the 2014-15 Work Plan including recommendations of the Noosa Junction
Commercial and Economic Planning Strategy. The Noosa Council will provide levy funding to the Noosa
Junction Association for that Association to implement those projects and initiatives on the basis that the
Noosa Junction Association satisfies Council that is has in place the appropriate governance
arrangements and that the 2014-15 Work Plan has been approved by Council before any levy funds are
transferred to and expended by the Noosa Junction Association.
4. The Estimated Cost of Implementing the Overall Plan
The levy will raise $90,000 in the 2014/15 financial year. This amount will be insufficient to implement all
the recommendations of the NJCEPS so the Noosa Junction Traders Association will seek funding from
other sources apart from the Special Levy.
5. Estimated Time for Implementing the Overall Plan
The estimated time for carrying out the overall plan is by 30 June 2015. It is anticipated that a levy
will be made in future years as the service, facility and activities are on-going programs.
Revenue Statement Page 37
Section 38
Noosa Shire Council Revenue Statement 2014/15
APPENDIX 5 – Hastings Street Precinct Maintenance Levy
OVERALL PLAN
1. Special Rate for the Maintenance of the Hastings Street Precinct
In response to requests from the Hastings Street Association Inc., Noosa Shire Council has agreed
to provide additional street maintenance services above the standard level applied throughout the
local government area with the understanding that the increased level of service will be funded by a
special levy as follows:
a) 70% by way of a special rate levied on benefited properties within the Hastings Street precinct
(as delineated on map 5A)
b) 30% by way of a special rate levied on benefited properties in the surrounding areas (as
delineated on map 5B, 5C & 5D)
2. The Rateable Land to Which the Special Rate Applies
Land within the Hastings Street precinct as delineated on map 5A, which will be specially benefited
by the undertaking of additional maintenance works in the Hastings Street precinct.
The rate will also be levied on properties in the surrounding areas as delineated on maps 5B, 5C
and 5D that gain benefit from tourist visitation (i.e. occupiers of properties used for commercial and
industrial purposes, and transitory accommodation). It is noted that properties in the surrounding
areas benefit, albeit to a lesser extent than properties within the area delineated on map 5A, from
the undertaking of additional maintenance works in the Hastings Street precinct given that it is a
primary asset of the tourism industry in Noosa.
Map 5A
Revenue Statement Page 38
Section 39
Noosa Shire Council Revenue Statement 2014/15
Map 5B
Map 5C
Map 5D
Revenue Statement Page 39
Noosa Shire Council Revenue Statement 2014/15
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Revenue Statement Page 39Section 40
Noosa Shire Council Revenue Statement 2014/15 3. Service, facility or activity The service, facility or activity is the undertaking of additional maintenance of the Hastings Street precinct above the standard Council level including but not limited to, maintenance of the timber seating and bollards, increased sweeping of car parks, additional park maintenance and an ongoing tree replacement program. 4. The Estimated Cost of Implementing the Overall Plan The estimated cost of implementing the overall plan is $3,300,000. 5. Estimated Time for Implementing the Overall Plan The estimated time for carrying out the overall plan is ten (10) years ending 30 June 2024. It is anticipated that a levy will be made in future years as the works are anticipated to be an on- going program. 2014/15 ANNUAL IMPLEMENTATION PLAN The annual implementation plan for the 2014/15 financial year ending 30 June 2015 is to continue the maintenance program referred to above. The estimated cost of works proposed to be undertaken by Council this financial year is $253,000. Revenue Statement Page 40
Section 41
Noosa Shire Council Revenue Statement 2014/15
APPENDIX 6 – Noosa Main Beach Maintenance Levy
OVERALL PLAN
1. Special Rate for the Maintenance of the Noosa Heads Main Beach
Following discussion with the Hastings Street Association Inc., Noosa Shire Council has agreed to
continue the ongoing restoration and maintenance program at the Noosa Heads Main Beach
throughout the 2014/15 financial year. These activities will be funded by a special levy as follows:
a) 70% by way of a special rate levied on benefited properties within the Hastings Street precinct
(as delineated on map 5A)
b) 30% by way of a special rate levied on benefited properties in the surrounding areas (as
delineated on map 5B, 5C & 5D)
2. The Rateable Land to Which the Special Rate Applies
Land within the Hastings Street precinct as delineated on map 5A, which will be specially benefited
by the delivery of an ongoing program of sand replenishment and maintenance at the Noosa
Heads Main Beach.
The rate will also be levied on properties in the surrounding areas as delineated on maps 5B, 5C
and 5D that gain benefit from tourist visitation (i.e. occupiers of properties used for commercial and
industrial purposes, and transitory accommodation). It is noted that properties in the surrounding
areas benefit, albeit to a lesser extent that properties within the area delineated on map 5A, from
the on-going sand replenishment and maintenance works at the Noosa Heads Main Beach as this
beach is a primary asset of the tourism industry in Noosa.
Map 5A
Revenue Statement Page 41
Section 42
Noosa Shire Council Revenue Statement 2014/15
Map 5B
Map 5C
Map 5D
Revenue Statement Page 42
Noosa Shire Council Revenue Statement 2014/15
Map 5B
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Revenue Statement Page 42Section 43
Noosa Shire Council Revenue Statement 2014/15 3 Service, facility or activity The service, facility or activity is the undertaking of beach restoration and maintenance activities including, by not limited to, sand recycling including infrastructure replacement, beach cleaning, groyne maintenance and major events beach maintenance. 4. The Estimated Cost of Implementing the Overall Plan The estimated cost of carrying out the overall plan is $5,600,000. 5. Estimated Time for Implementing the Overall Plan The estimated time for carrying out the overall plan is ten (10) years ending 30 June 2024. It is anticipated that a levy will be made in future years as the works are anticipated to be on-going program. 2014/15 ANNUAL IMPLEMENTATION PLAN The annual implementation plan for the 2014/15 financial year ending 30 June 2015 is to continue to undertake the restoration and maintenance activities referred to above. The estimated cost of works proposed to be undertaken by Council this financial year is $556,000. Revenue Statement Page 43
Section 44
Noosa Shire Council Revenue Statement 2014/15
APPENDIX 7 – Rural Fire Charge
OVERALL PLAN
1. Special Charge for Assistance to Noosa and Surrounds Rural Fire Brigades
Noosa Shire Council recognises that it is beyond the fundraising ability of the volunteers that staff
the rural fire brigades within Noosa shire to raise the funds to meet their operational costs and to
acquire and maintain the necessary equipment to conduct their activities. Therefore, to provide
financial assistance to Noosa Rural Fire Brigade Group and its constituent Rural Fire Brigades,
Council has resolved to make and levy a special charge for the 2014/15 financial year upon all
rateable land within Noosa shire which will, in the Council’s opinion, specially benefit from the
services provided by the Rural Fire Brigades listed below.
2. The Rateable Land to Which the Special Charges Applies
The special charge for the Rural Fire Charge applies to all rateable land within the Noosa shire that
falls within the Gazetted Rural Fire Brigade area maps for the following Rural Fire Brigades:
Rural Fire Brigade
Black Mountain
Boreen Point
Cooroibah
Doonan
Federal
Kin Kin
Noosa North Shore
Ridgewood
Teewah
Tinbeerwah
This land specially benefits from the provision of rural fire fighting services because it is not
serviced by urban fire services.
3. Service, facility or activity
The service, facility or activity is the provision of funding for the purchase of equipment and
operational costs and training initiatives required by the Queensland Fire and Rescue Service.
This will enable the Brigades to direct more time toward:
a) prevention of rural fires;
b) education of residents; and
c) training of volunteers.
4. The Estimated Cost of Implementing the Overall Plan
The estimated cost of carrying out the overall plan is $155,000. Council will distribute these funds
to the Noosa Rural Fire Brigade Group in accordance with the following procedures:
4.1 Following the July and January rate runs the rural fire levy funds collected by the Council
shall be available for payment to the Rural Fire Brigade Group; and
4.2 To obtain the full amount of the moneys levied by the Noosa Shire Council by way of the
special charge each Rural Fire Brigade must submit to Council and the Noosa Rural Fire
Brigade Group the following:
Revenue Statement Page 44
Section 45
Noosa Shire Council Revenue Statement 2014/15
(a) audited statements of expenditure and receipts from the Rural Fire Brigade for the
2013/14 financial year’s operations;
(b) estimates (budget) of the 2014/15 financial year’s operations for the Rural Fire
Brigade, being part of a three year rolling plan;
(c) details of the composition of the Brigade;
(d) minutes of the annual meeting of the Rural Fire Brigade; and
(e) details of outstanding equipment requisitioned from the State Government and the
anticipated time frame (if applicable).
When Council is satisfied that the documentation submitted meets the requirements set out at
section 4.2 of this plan Council will forward all of the funds raised by the special charge to the
Noosa Rural Fire Brigade Group.
5. Estimated Time for Implementing the Overall Plan
The estimated time for carrying out the overall plan is by 30 June 2015. It is anticipated that a levy
will be made in future years as it is anticipated that Council will continue to fund rural fire services.
Revenue Statement Page 45
Section 46
Noosa Shire Council Revenue Statement 2014/15 APPENDIX 8 – Hastings Street Community Safety Program Charge OVERALL PLAN 1. Special Charge for Hastings Street Security Patrols In response to requests from the Hastings Street Association Inc. Noosa Shire Council has agreed to fund a community safety program, including security patrols and maintenance of the public area CCTV system, in the Hastings Street precinct. 2. The Rateable Land to Which the Special Charge Applies Land, including strata titled units in the Hastings Street precinct, as delineated on the map below. The land within the delineated area derives a special benefit, to varying extents, from the provision of security patrols and the maintenance of a public area CCTV system. The special charge will be levied on all properties within the defined benefited area, at differential levels according to the degree of benefit to which the occupier of the land is deemed to derive. 3. Service, facility or activity The service, facility or activity for which the charge is levied is the provision and operation of a community safety program, including security patrols and maintenance of the public area CCTV system, in the Hastings Street precinct. Council will maintain the CCTV system, whilst the security patrol program will be administered by the Hastings Street Association Inc. Council will make quarterly payments to the Association to fund the security patrol program. 4. The Estimated Cost of Implementing the Overall Plan The estimated cost of carrying out the overall plan is $1,200,000. 5. Estimated Time for Implementing the Overall Plan The estimated time for carrying out the overall plan is by 30 June 2024. It is anticipated that a levy will be made in future years as the program will be ongoing. 2014/15 ANNUAL IMPLEMENTATION PLAN The annual implementation plan for the 2014/15 financial year ending 30 June 2015 is to continue to provide and operate the community safety program referred to above by operating the CCTV system and funding the security patrol program run by the Association. The estimated cost of works proposed to be undertaken by Council this financial year is $110,000. Revenue Statement Page 46
Section 47
Noosa Shire Council Revenue Statement 2014/15
APPENDIX 9 – Lower Noosa North Shore Electricity Charge
OVERALL PLAN
1. Special Charge for Provision of Power to Noosa North Shore
Following representations from residents, Council has agreed to fund by loan the design and
construction costs to provide power to specified properties in Area A and B the Lower Noosa North
Shore.
The total cost of design and construction for Area A (the lots around Wygani Drive) was $390,785
excluding GST and the construction work was completed in the 2005/06 financial year.
The total cost of design and construction for Area B (the lots between Papertree Track and Frying
Pan Track) was $371,743 excluding GST, and the construction work was completed in the 2006/07
financial year.
2. The Rateable Land to Which the Special Charge Applies
A special charge will be levied on each surveyed lot delineated on the map below to repay interest
and redemption on the loan. The loan repayments will be spread over a twenty-year period
commencing from the 2004/05 financial year for both areas.
Council considers that properties in Area A will be specially benefited by the provision of the loan
facility to fund the work and has resolved to levy an annual special charge of one thousand three
hundred and ninety-nine dollars ($1,399.00) equally on each surveyed lot.
In addition to this, Council considers that properties in Area B will be specially benefited by the
provision of the loan facility to fund the work and has resolved to levy an annual special charge of
one thousand three hundred and ninety-nine dollars ($1,996.00) equally on each surveyed lot.
3. Service, facility or activity
The service, facility or activity is the making of payment on a loan facility taken out by Council in the
2004/05 financial year, which was taken out to fund the design and construction of electricity
services in the Noosa North Shore area.
4. The Estimated Cost of Implementing the Overall Plan
It is estimated that the total cost of implanting the overall plan is $51,932.
5. The Estimated time of Implementing the Overall Plan
The estimated time for carrying out the overall plan is by 30 June 2015.
Revenue Statement Page 47