[Kylie Rann]

Hello
I have received an exemption request under s555(1)(e)(ii) from a Mosque who own multiple residential properties and they claim that their Imans reside at these various properties.
As there are five prayer sessions a day, they may have multiple Imans leading these sessions and are requesting an exemption for various properties.
S555(1)(e)(ii) “Land that belongs to a religious body and is occupied and used in connection with:
(ii) a building used or occupied solely as the residence of a minister of religion in connection with any such church or building”
As the Act refers to a minister, I would also consider that the Iman would have similar roles such as, a person authorised by their religious organisation to perform functions such as teaching of beliefs; leading services/ceremonies such as weddings, baptisms or funerals.
My view is that I would grant an exemption if the property is used solely by the head Iman (minister) for their residential accommodation.
If you could kindly add your thoughts and knowledge to my conundrum.
Thank you
Kylie

[Danielle Dwyer]

Hi Kylie,

This is a tough one. I dont envy you. I would be reaching out to other Councils who have mosques and check how they rate any of their residential properties for the Iman’s. I would ask them to provide supporting documentation showing they are not using the residences for any other purpose (i.e leasing out and deriving an income). Any residential properties that are owned by any of our churches (catholic, baptist, Anglican etc) are all exempt but pay all the access and usage charges. It is easier to keep track of and audit for us though as we are regional.

Good luck!

Feel free to call if you have any questions. We have just done a massive audit on all our nonrateables.

Dani
6499 2304

[Kylie Rann]

Thanks Dani for your comments and for providing information. I have spoken to a few other Councils and for the most part, agree with my approach. I have had the non-rateable audit on my list to-dos for a while, I may give you a call once I start reviewing the list.
Kylie

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