During our annual contact with our boarding houses in our LGA, we have a response from one who has advised that 80% of the rooms are rented out for the tariff amount and 20% are rented out higher than the tariff amount.
Apparently, this still qualifies them to claim exemption for land tax purposes but i haven’t come across this for rating purposes previously.
(a) each tariff charged does not exceed the maximum tariff for boarding houses or lodging houses for the time being determined by the Minister by order published in the Gazette for the purposes of this subsection, and
In my opinion I don’t believe they qualify due to some of the lettings exceeding the amount prescribed.