[Andrew Butcher]

Hi Julie

I think this has come through via LGNSW advocating for councils to make visible on rate notices that in addition to the FESL councils are also contributing an additional 11.7% contribution.

The 11.7% cant be shown as a rate or a separate payable amount, however there is nothing preventing councils from including wording on notices.

For anyone who has not seen the LGNSW weekly issue please follow the link:http://www.lgnsw.org.au/news/lg-weekly/lgnsw-weekly-issue-12-2

I hope this is helpful.

Regards,
Andrew

[Andrew Butcher]

Hi Emma

That is correct, any changes in classification should be made in your data. Remember that the date of effect will be 1 July 2017.

I hope this is helpful.

Regards,

Andrew

[Andrew Butcher]

Hi Jenita

Maybe this would for information purposes be helpful but is there going to be a change in classification on that assessment record that is being subdivided?

I was of the view that an assessment classified say RESV would most likely be RESV both before and after subdivision and therefore there was not a need to record any change. If there was a new assessment of say COMNV (ie a shop in a strata) then the new assessment would reflect the relevant ESPL levy.

It is a good point and something that can be raised with Treasury/OSR/VS.

I hope this has been helpful.

Regards,

Andrew

[Andrew Butcher]

Hi Carla and Peter

Campbelltown is not due for new valuations until 1/7/2018, in accordance with Valuation Services I requested new values just before Christmas. Yesterday I received the base date 1/7/2016 values and once all supplementary lists have been completed will load these.

In regards to Pater’s post there is a working group meeting tomorrow and the points made can be raised for discussion.

I think the main sticking point on many levels is that the legislation has not yet been passed, limiting what Treasury is prepared to discuss publicly. It is important that these matters are identified early and so can be discussed or included in future releases of information.

I hope this is helpful.

Regards,
Andrew

[Andrew Butcher]

Hi Rod
It depends, if the property is being used by a registered PBI or charity purely as an administration building then it will be COMNV. However if jointly operated for retail or exclusively as a retail store then PUBLIC.
Yes, a University is not a statutory body representing the crown. It is important to remember that state infrastructure is exempt as GOVT purely because of efficiencies in making payments. If a public school was to pay the ESPL Treasury would need to make an equal expenditure offset representing the amounts paid to each public school and councils would be required to bill, transfer and reconcile payments made each quarter.
I trust this information is helpful.
Regards,
Andrew

[Andrew Butcher]

Hi Ken

I believe the process to be followed is to establish if the property use is in accordance with those listed under attachment C then verify it also meets Section 43 of the draft legislation.

What I have done is looked at (wherever possible) all properties used in accordance with attachment C and then used the ACNC website to establish not-for-profit status.

Hope this is helpful.

Regards,

Andrew

[Andrew Butcher]

Hi Emma

You are correct a Ministers residence is subject to the ESPL as residential, unless the residence (or Manse) is on the same valuation assessment as the church in which case it will be Public Benefit.

The non-rateable data file is used in the calculation of the fire district estimates which is represented by councils 11.7% contribution. Under the ESPL reforms councils will be advised of a fixed contribution amount by 30 April and subject to discussions around reporting requirements will most likely be included in new reports.

Hope this is helpful.

Regards, Andrew

[Andrew Butcher]

Hi Mick

Just read your post and can advise that for the purposes of the initial classification due in February 2017 the new valuations (yet to be supplied) are not essential. I can confirm that councils are expected to provide the valuation last used in the calculation of land rates and the VG will use the PID data to correlate classifications with new values.

In future years everyone will be on the same base date and so this will no longer be a cause for concern.

I hope this is useful and makes sense.

Regards,
Andrew

[Andrew Butcher]

Hi Matt,

This issue has been identified and Treasury have advised that an amendment to the manual is due for release soon that will clarify this interpretation.

For the purposes of the ESPL Residential and Farmland should be classified as RESV, RESNV or FARM based on what the land would be categorised if rateable.

I hope this information is helpful.

Regards,

Andrew

[Andrew Butcher]

Hi Michelle and Peter

We had a similar issue here and refused the exemption on the basis that changes were made to the Aboriginal Land Rights Regulation 2014 that overrides precedent law (ie Nungera v Maclean Shire).

The LGAct is clear that only “land that is vested in the New South Wales Aboriginal Land Council or a Local Aboriginal Land Council and is declared under Division 5 of Part 2 of the Aboriginal Land Rights Act 1983 to be exempt from payment of rates,”

The Aboriginal Land Rights Act refers to the regulations which is conditional and can be found on the following link.
http://www.legislation.nsw.gov.au/#/view/regulation/2014/553/part2/sec4

We have not had a problem since having the discussion with the local aboriginal land council.

Hope this is helpful.

Regards, Andrew

[Andrew Butcher]

Hi Maria
Just goes to show how these matters differ between council’s. It is something that needs further investigation so that councils can be better informed.
Based on the CT’s the land appears to be crown land and therefore if not subject to a lease would be non-ratable.
Thank you for identifying this issue.
Regards,
Andrew

[Andrew Butcher]

Hi Maria and Todd

I still agree with Roberts original post as it relates to Fire and Rescue. It would appear that not all boards of the fire commissioner have been transferred to Fire and Rescue so there are two separate scenarios in play. This is basically all the information that I have and councils may want to read this before making their decision,

1. The Office of State Revenue identifies Fire and Rescue as a Government body or Statutory body (not State owned Corporations), you can access the link here http://www.osr.nsw.gov.au/taxes/payroll/government

2. In Campbelltown the boards of fire commissioners had been dissolved and all assets transferred to the crown. Check part 2 of schedule 4 of the Fire Brigades Act 1989.

If you have received any advice or information that in support would you be kind enough to share.

Regards,

Andrew

[Andrew Butcher]

Hi Maria
I tend to agree with Robert, this land certainly appears to be crown land used for crown purposes.
Also, all Fire & Rescue property in Campbelltown is exempt from land rates for this reason.
Hope this is helpful,
Regards,
Andrew

[Andrew Butcher]

An absolute loss, John had not only been a mentor but a friend and is already sadly missed.

[Andrew Butcher]

Hi Emma
Yes we do and are expanding into all of the above. I would suggest or recommend that you consider using an external provider such as your bank or SecurePay (Australia Post) for a number of reasons. You can set up multiple payment channels which should be able to be imported into your primary receipting system which will then reflect payments in both GL and subsidiary ledger. Also any card information is being stored by someone else and minimising any card security issues. Once you have set up the usual rates and debtors then it is quite easy to expand into other areas. We have childcare and are currently looking at DA’s.
Hope this is of some assistance, happy to help or discuss further if you need more information.
Regards, Andrew

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