Annual Report 2015-16

Summary of concessions for rates and charges
General rate concessions
In addition to those classes of land granted a general rate exemption under s93(3) of the LG Act
and s73 of the LG Regulation, Council was able to grant a general rates concession to land
identified in s20(1)(b) of the LG Regulation to the extent that Council was satisfied the land at the
relevant time was 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 or Girl Guide Association;
   Surf Lifesaving or 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; or
   charitable organisation, which is:
    (a) a not-for-profit organisation
    (b)   registered as a charity institution or a public benevolent institution
    (c)   providing benefits directly to the community
    (d)   endorsed by the Australian Tax Office - Charity Tax Concession.

The relevant concession for the period for eligible entities was 100% of the general rate.

Deferral of general rates
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 who have experienced
financial hardship, Council allows deferment of up to 50% of the general rate by way of application.

The deferred rates 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
    o a Repatriation Health (Gold) Card issued by the Department of Veteran Affairs, or
    o a Commonwealth Seniors Health Card, or
    o a Queensland Seniors Card issued by the Queensland State Government.

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.




Noosa Council Annual Report 2015/16                                                            Page 28