Good morning Revenue Professionals,
Council has received a request from Family and Community Services for non rateability for land that is owned by the Minister for Disability Services. They have requested this exemption under section 555(1)(a).
The vacant land was acquired by the Minister for the purposes of the community welfare legislation, which includes the Disability Services Act 1993. The Disability Services Act 1993 establishes a framework for the provision of services by the Minister. One bedroom units have been built on the land, and are being managed by our local Accommodation Services group.
As they have applied under section 555(1)(a), I initially thought the response would be no (they are rateable), and they would be the same as Housing NSW, non rateable while vacant but rated when leased?
Or if you argue that they should be non-rateable, then the only other possible section for non rateability that I can find is, section 555 (2) – nominal rent – how much is considered to be nominal?? And do you look at the lease/rent between the Minister and Inverell Accommodation services, or do you look at the rent between Inverell Accommodation services and the tenant?
I am hoping that someone else may have also had a request come thru, I thank you in advance for your replies
.
