Territory Stories

The Northern Territory Manual for Council Staff working with Rates and Charges

Details:

Title

The Northern Territory Manual for Council Staff working with Rates and Charges

Collection

Department of Housing and Community Development newsletters; E-Journals; PublicationNT

Date

2017-03

Description

Made available via the Publications (Legal Deposit) Act 2004 (NT).; This publication contains may contain links to external sites. These external sites may no longer be active.

Notes

Illustrations by Shane Stringer

Language

English

Subject

Public Housing -- Northern Territory -- Periodicals; Housing subsidies -- Northern Territory -- Periodicals; Residential development -- Northern Territory -- Periodicals

Publisher name

Department of Housing and Community Development

Place of publication

Darwin

Copyright owner

Check within Publication or with content Publisher.

Parent handle

https://hdl.handle.net/10070/294782

Citation address

https://hdl.handle.net/10070/395883

Page content

dhcd.nt.gov.au Page 13 of 35 March 2017, version 12 A council may (but does not have to) make a submission to the Minister about conditional rates for the coming financial year. Submissions must be with the Minister by the end of the January preceding the relevant financial year in which the rates will be declared. For example, a submission in relation to conditional rating for 2017-18 must be with the Minister by the end of January 2017. The submission must comply with the requirements of General Instruction No. 1 Conditional Rating, which can be found on the website of the Department of Local Government and Community Services. By the end of April (preceding the relevant financial year in which the rates will be applied), the Minister must notify, by Gazette, the level at which councils may rate conditionally rateable land for the coming financial year. Councils then put the rate levels set by the Minister into their rates declarations to enable them to charge that rate. It is important that the words and figures in the rates declaration accurately reflect what the Minister has gazetted. Charges Difference between a charge and a rate A charge is for work or services for the benefit of land, or the occupiers of land. In contrast, a rate is a tax based on the value of the land. A charge needs to be declared at the same time as the rate, and included in the rates declaration. The normal charge that is included in most rate notices is the waste management charge. Fees are not charges There can be confusion between charges in the context of rates and charges and charges in the context of fees and charges. Charges in the context of rates and charges are mandatory charges applied by council via a declaration of rates and charges. Such charges must comply with section 157 of the LGA. This is to be contrasted with the normal use of the term fees and charges which refers to fees set by the council under a different process, such as the charge to hire a mower or the fee to inspect a register. Where a charge is an optional fee for service, it should be included in fees and charges rather than rates and charges.


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