[Robert Hay]

Hi David

I’m with Andrew, Commercial (non vacant), storage of a motor vehicle whether used or not.

Robert

[Robert Hay]

Hi Glynes

I’m guessing the original exemption was granted under 556 (h)land that belongs to a public benevolent institution or public charity and is used or occupied by the institution or charity for the purposes of the institution or charity.

I would say they no longer comply with that section due to the property being leased.

In their review request how are they evidencing that they still comply with 556 (h)?

Robert

[Robert Hay]

Hi Susan

I agree with Suzi.

Have a look at Sections 42(2) and 42(3) of the FESL Act.

Robert

[Robert Hay]

Hi Megan

I believe the calculation for Ind Vacant would be $100 + LV x 0.0013435.

E.g $100 + 100,000 x 0.0013435 = $234.35 which matches the FESL calculator.

I would not be rounding the rate in the $ at all as this will lead to an incorrect calculation.

Robert

[Robert Hay]

Hi Maria

I think Section 23 (2) and (3) of the FESL Act covers it:
(2) The levy payable for a financial year is to be reduced by the vacant land discount (expressed as a percentage) for the financial year for which the levy is charged.
(3) The “vacant land discount” is 0.5 or, if another rate is prescribed by the regulations, that rate.

Robert

[Robert Hay]

Hi Dave

Treasury has never disclosed how they came to those averages. I have had feed back from others the FESL has increased on what they paid in 2016/2017.

Robert

[Robert Hay]

Hi Everyone

This is being sent out by LGNSW this morning

Attn: Mayors, Administrators, Councillors, General Managers, Interim General Managers

LGNSW went in to bat with NSW Treasury and the Office of State Revenue (OSR) this week about letters received by councils from the OSR on the Emergency Services Levy (ESL) and the NSW Government’s Fire and Emergency Services Levy (FESL).
A big thank you to Central Darling Shire Council for being the first to alert us to this issue.

The letters were about the payment of these two levies by councils to OSR and the use of an automatic “direct debit sweep”. However, the ESL and FESL were mixed up, and the direct debit scheme raised alarm bells with LGNSW and councils.

We are very pleased to report that OSR and NSW Treasury have now agreed to issue a clarification next week. OSR will collect both the 11.7 per cent ESL and the FESL in future. As a direct result of our advocacy, OSR and NSW Treasury have also committed to offering councils an alternative payment method for both levies, rather than automatic direct debit, for those councils that require it.

All of this just serves to underscore the logic of our sector’s position that the ESL must be rolled into the FESL so these levies are collected just the once, and transparently. The situation we have now is confusing and inefficient. We will talk again with Treasury on these matters next week and will keep members updated. Read more. http://www.lgnsw.org.au/files/imce-uploads/386/UPDATE%20ON%20ESL_FESL%20Link%20%283%29.pdf

[Robert Hay]

Hi Anita

Same as Canterbury Bankstown
Unless we are advised by the payee to allocate to the child properties, we refund any over payments back to the payee.

Robert

[Robert Hay]

Hi Tracey

Ku-ring-gai uses fixed share and our revenue policy states the percentage.

Robert

[Robert Hay]

Hi Carla

Treasury is considering this option but may just issue faqs and slides instead. They were unable to give a timeframe for delivery at this stage.

Robert

[Robert Hay]

Hi Cherie

Here’s a description of the one in Alexandria:

Australia Post’s Alexandria Business Hub now includes:
•A new Business Hub, inclusive of 24/7 parcel lockers and extended hours for customer collection point, available 6:00am to 8:00pm.
•A refurbished bulk mail lodgement centre.
•A new 6,500 square metre (sqm) standalone warehouse accommodating a Parcel Delivery Centre and van operations.
•A 3,500 sqm extension to the existing letter Delivery facility to consolidate the Waterloo Delivery operations which have now moved to the Alexandria site

Robert

[Robert Hay]

Hi Cherie

If these properties are owned by Australia Post and not subject to a lease they should be classified as Govt.

If the property is privately owned and leased to Australia Post and used as a Postal exchange they should be industrial. Your local post office under the same circumstances would be Commercial Non Vacant.

Hope this helps.

Robert

[Robert Hay]

Hi Cherie

The working group has a meeting with Treasury shortly, we’ll raise it with them as an issue and post a response when we get the answer.

Robert

[Robert Hay]

Hi Mchelle

I believe Section 45 of the draft legislation deals with this now, the important part being the last section.

45 Requirements for classification as residential land
Land meets the requirements for classification as residential land if it is categorised
as residential by the council for ratings purposes under the Local Government Act
1993 or would be so categorised if it were not exempt from rating..

The change for retirement villages was also mentioned in the email sent by Treasury on 22/12/2016 which included version 3 of the manual.

I strongly recommend that everyone read the draft legislation (even though this may change, this is all we have at the moment) in conjunction with the manual when doing their classifications.

Robert

[Robert Hay]

Hi Susan
In the ESPL manual they provide a link to the Australian Charities and Not For Profit Commission. The ACNC website can be used to check the not-for-profit status of organisations.

Here is the link:
https://www.acnc.gov.au/ACNC/FindCharity/Simple_register_search/ACNC/OnlineProcessors/Online_register/Search_Simple.aspx?noleft=1&hkey=41c7c395-6b8a-4ca5-a9f8-a09b45e81a44

I have found all the owners of private schools in my area on this website.

Robert

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