2014-06-26 Budget Meeting Attachment E

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