Noosa Council 2019-20 Budget Document

Revenue Statement - 2019/20

2.7             General Rate Exemptions and Concessions
2.7.1     General Rate Exemptions
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;
(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.
2.7.2     General Rate Concessions
In addition to those classes of land granted a general rate exemption as outlined in section 2.7.1
above, Council also provides general rates concessions to land deemed eligible in accordance with
Council’s General Rates Donations policy.
Applications received during the 2019/20 year that meet the policy eligibility requirements will be
granted a general rate concession for the year. 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.




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