Annual Report 2018-19

Business activities                                             Authority did not make any reportable recommendations to
                                                                Council in relation to a competitive neutrality complaint.
A business activity is defined in Schedule 4 of the LG
Act as the trading in goods and services by the local           Services, facilities and activities, for which special rates /
government.                                                     charges were levied

Council conducted the following business activities during      Below is a list of Council levies and special charges for the
the period:                                                     period:
   • Waste management; and                                      »» Tourism and Economic Levy
   • Holiday parks including the Boreen Point                   »» Noosa Waters Lock and Weir Maintenance Levy
     Campground, Noosa North Shore Beachfront                   »» Noosa Waters Canal Maintenance Levy
     Caravan Park and Noosa River Holiday Park.                 »» Noosa Junction Levy
                                                                »» Hastings Street Precinct Maintenance Levy
Significant business activity                                   »» Noosa Main Beach Maintenance Levy
                                                                »» Rural Fire Charge
In accordance with threshold of expenditure and the             »» Hastings Street Community Safety Program Charge
methodology prescribed by sections 19 and 20 of the LG
                                                                »» Lower Noosa North Shore Electricity Charge
Regulation, Council’s waste management activity was
considered a significant business activity for the period.      Note, there were no levies or special charges supplied
                                                                by another local government under an agreement for
                                                                conducting a joint government activity.
Commercial business units
Pursuant to s 27(2) of the LG Regulation, a commercial
business unit is a business unit that conducts business         Summary of concessions for rates
in accordance with the prescribed key principles of             and charges
commercialisation. Council did not nominate any business
activities as commercial business units during the period.      General rate concessions
                                                                In addition to those classes of land granted a general
Competitive neutrality                                          rate exemption per the relevant provisions of the Local
                                                                Government Act 2009 and supporting regulations, Council
Council is committed to ongoing compliance with National
                                                                also provides general rates concessions to land deemed
Competition Policy principles and its legislative obligations
                                                                eligible in accordance with Council’s General Rates
in this area. Furthermore, Council is committed to ensuring
                                                                Donations policy.
that its business activities operate on a level playing field
with private businesses in the community.                       Applications received during the 2018/19 year that meet
                                                                the policy eligibility requirements will be granted a general
Council ensures that the pricing practices for each
                                                                rate concession for the year. Property owners must
business activity comply with the principles of full cost
                                                                immediately notify Council if there is a substantive change
pricing such that total revenue, inclusive of identified and
                                                                of land use for a property in receipt of a general rate
measured community service obligations and net of any
                                                                concession. Council’s General Rates Donation Policy is
advantages and disadvantages of public ownership, should
                                                                available on Council’s website.
aim to cover the following elements:
   • Operational and resource costs;
                                                                Deferment of general rates
   • Administration and overhead costs;
                                                                Chapter 4 Part 10 of the LG Regulation allows Council to
   • Depreciation;
                                                                grant a rating concession to certain ratepayers by entering
   • Tax and debt equivalents; and                              an agreement to defer the payment of rates and charges.
   • Return on capital / return on cost.
                                                                Pursuant to section 120(1)(a), section 121(b) and section
During the period, there were no investigation notices          122(1)(b) of the LG Regulation Council may allow eligible
provided to Council relating to competitive neutrality          pensioners to enter into an agreement to defer the
complaints. Accordingly, the Queensland Competition             payment of rates.


 Noosa Council | 2018/2019 Annual Report                                                                              Page 40