[Jeanette McIntosh]

The above group own a property within our shire and have requested the property be non-rateable.

They have indicated two other Councils in NSW do not rate the properties they own.

They have provided little supporting documentation and referred generally to Chapter 15 of the Act.

Any comments?

[Darryl Telfer]

Have received similar request also for Central Darling Shire. The request states Indigenous Business Australia (IBA), is a Commonwealth statutory corporation established by section 145 of the Aboriginal and Torres Strait Islander Act 2005 (Cth) and S188 of that legislation states that Indigenous Business Australia is not subject to taxation under any law of the Commonwealth or of a State or Territory.
I think it is a given that it is not rateable similar to any other property owned by the Fed Govt – but interested in other views.

[Andrew Butcher]

Hi Jeanette and Darryl

Had researched Jeanette’s original question and as you both know only land that belongs to or is vested in an Aboriginal Land Council sub qualifies (other conditions apply) for an exemption under the Local Government Act.

This new information that Darryl has changes everything including my initial opinion. I think Darryl is correct and they are exempt. Rates may apply to a tenant if leased for a private purpose.

Regards,
Andrew

[Michael Cherry]

Hi everyone,

IBA purchased a Shopping Centre in Newcastle in 2015 (I estimate around 50 tenants occupy the development). Our legal advice from Council lawyers was that exemption must apply. I also raised it with a Victorian Council who have IBA owned properties in their LGA and similarly they were advised that exemption is to apply regardless of the land being tenanted. Tenancy is consistent with s146 ABORIGINAL AND TORRES STRAIT ISLANDER ACT 2005 in that IBA’s purpose is to
1) assist and enhance Aboriginal and Torres Strait Islander self-management and economic self-sufficiency; and

2) advance the commercial and economic interests of Aboriginal persons and Torres Strait Islanders by accumulating and using a substantial capital asset for the benefit of the Aboriginal and Torres Strait Islander peoples.

Hope this assists.

Mick

[Author]

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