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Annual Report 2018-19
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Financial Statements 2019
Noosa Shire Council
Notes to the Financial Statements
for the year ended 30 June 2019
Note 3. Revenue Analysis
2019 2018
Notes $'000 $'000
Rates, levies, grants and other revenue are recognised as revenue on receipt of funds or earlier upon
unconditional entitlements to the funds.
(a). Rates, Levies and Charges
Where rates monies are received prior to the commencement of the rating/levying period, the amount is
recognised as revenue in the period in which they are received, otherwise rates are recognised at the
commencement of rating period.
General Rates 49,740 47,955
Separate Rates 5,691 5,672
Special Rates 1,553 1,543
Waste Utility Charges 12,368 11,525
Other Rates, Levies and Charges - (1)
Total rates and utility charge revenue 69,352 66,694
Less: Discounts (2,112) (1,888)
Less: Pensioner remissions (787) (795)
TOTAL RATES, LEVIES AND CHARGES 66,453 64,011
(b). Fees and Charges
Fees and charges are recognised upon unconditional entitlement to the funds. Generally this is upon lodgement
of the relevant applications or documents, issuing of the infringement notice or when the service is provided.
Building and Development Fees 3,216 2,741
Permits and Licences 944 831
Fines and Penalties 233 270
Registration Fees 381 334
Parking Penalties 1,007 692
User Fees and Charges 777 639
Other Statutory Fees 501 606
TOTAL FEES AND CHARGES 7,059 6,113
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