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Comprehensive Review of General, Separate and Special Rates

Client: Noosa Council

State: QLD

This project involved a holistic review of Noosa Council's rating structure. Council was looking at the opportunity to consolidate the collection of funds previously sourced from the Tourism Levy Special Rate into revised general rating structure which involved the introduction of new rating categories to ensure a comparable degree of impost on tourism premises.


Council also wanted to investigate new differential rating categories for short stay accommodation given the significant impact such accommodation is having on residential areas across the Noosa region. Other issues also desired to be resolved included the establishment of additional non-strata multi-residential rating categories to enhance equity, the consolidation of commercial rating categories for simplicity, amending extractive industry rates to more appropriate levels reflect of costs incurred in servicing the sector, and amending large retail rating categories to better reflect best practice outcomes.


The review outcomes were workshopped with Council to ensure informed decision making could occur. All recommendations proposed by AEC were subsequently adopted by Council in full as part of the 2021/22 budget process.


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