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Council Meeting Agenda |
22 October 2020 |
Council MEETING ON 22 October 2020
15.3 Rates Concession - 132 Eagle Street, Redbank Plains................................................................. 3
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Council Meeting Agenda |
22 October 2020 |
This matter has been determined to be of a significant nature and approval has been given to refer this report to the Council as a late item.
ITEM: 15.3
SUBJECT: Rates Concession - 132 Eagle Street, Redbank Plains
AUTHOR: Treasury Accounting Manager
DATE: 20 October 2020
This is a report concerning a request for a concession for general rates on 132 Eagle Street, REDBANK PLAINS QLD 4301 owned by Al-Huda Educational Institute Limited.
The request for a concession for general rates was the subject of a report to the Governance and Transparency Committee of 15 October 2020, where the Committee requested that further due diligence be undertaken in relation to the application for the concession of general rates. This report provides supplementary information to Council in relation to the application.
That having satisfied the criteria in s120 of the Local Government Regulation 2012, as well as the Rates Concession Policy, the property at 132 Eagle Street, REDBANK PLAINS QLD 4301 be granted a 100% concession of the differential general rate for the 2020‑2021 financial year and backdated to 1 April 2020.
Councillors and Senior Management should consider Al-Huda Educational Institute Limited for the purposes of related party disclosures of any actual or potential conflicts of interest.
Listening, leading and financial management
Al-Huda Educational Institute Limited is a not for profit organisation whose objects are:
a) To establish and manage a charitable fund for charitable work amongst the community
b) To establish and manage centres for educational activities
c) To establish and manage welfare organisations to undertake welfare work amongst the community.
Up until 1 April 2020 Al-Huda Educational Institute Limited was receiving a concession for general rates on 132 Eagle Street, REDBANK PLAINS QLD 4301. They had been de‑registered as a charity due to their statutory reporting not being up to date. That matter has now been rectified with the regulator and a request has been made of Council to reinstate the concession for general rates back to 1 April 2020.
Change of ownership and usage
25 May 2016 – Property transferred into the name of Al-Huda Educational Institute Limited.
22 August 2016 – Material Change of Use application approved by Council.
3 April 2017 – Change of Classification and Fitout application for a Youth Centre with Recreation Area including a classroom, gym, kitchen and toilet facilities approved by Council.
13 July 2017 – Compliance certificates received from Private Certifier.
Previous approval of a concession general rates
13 February 2017 – First application received for concession of general rates. Investigation found that the building works were not yet completed and that the property was not yet being used for eligible purpose.
9 May 2017 – Letter sent to the owner requesting that they advise Council once building works were completed and occupied and that Council would re-assess the application at that time.
13 October 2017 – Letter received from the owner advising that the Youth Centre was now complete.
30 January 2018 – Concession for general rates approved by resolution of Council.
7 January 2020 – An audit check revealed that Australian Charities and Not-for-profits Commission (ACNC) had de-registered Al-Huda Educational Institute Limited’s charity status due to non-lodgement of financial documents. A letter was sent to the owner advising that they were no longer eligible for a concession for general rates.
Current request for the approval of a concession general rates
23 July 2020 – Letter received from the owner requesting reinstatement of the concession for general rates, having satisfied that outstanding reporting requirements for the ACNC.
The following checks were made by Council officers as part of accessing the application:
· Confirmation of charitable status confirmed on the ACNC website.
· Property confirmed in the ownership of the applicant (Council land records).
· Confirm, where possible, consistency of applicant details such as property address, mailing address, ABN, email address, phone numbers, etc…
· Imagery available on Google street view not considered relevant due to the age of the image.
· Review of latest imagery on Nearmap confirms usage appears consistent with imagery @ July 2017.
· Discussions between a Council officer and the property owner confirms usage has remained in line with approved use.
15 October 2020 – Report presented to the Governance and Transparency Committee for consideration of application for a concession of general rates including backdating to 1 April 2020.
Subsequent and further due diligence
15 October 2020 – Based on the request from the Governance and Transparency Committee, a site inspection has been undertaken by two officers. Noting that Council’s officers did not enter the premises, from the roadside it could be observed that the building displays signage for ‘Al Huda Community Youth Centre Redbank’ (Attachment 1). This signage appears to be consistent with the letterhead related to the application.
16 October 2020 – A Council officer contacted the representative of the property owner seeking confirmation of ongoing usage. The property owner’s representative has provided a flyer which outlines the activities, services and classes offered at the property (Attachment 2). Additionally, they also provided a series of photos which document the various activities conducted at the property.
16 October 2020 – Council officers have attempted to determine if Al-Huda Educational Institute Limited is associated or affiliated with any other Al-Huda organisation. While no direct links to any other organisation could be established, Al-Huda Educational Institute Limited is an eligible property owner, in accordance with the Rates Concession Policy, in their own right.
This report and its recommendations are consistent with the following legislative provisions:
Local Government Act 2009, Local Government Regulation 2012 and the Rates Concession Policy
There are no risk management implications associated with this report.
Granting of these concessions will result in a reduction of general rates revenue of $4,554, noting that prior to 1 April 2020 this property was in receipt of a rates concession.
The contents of this report did not require any community consultation.
The owner of the property at 132 Eagle Street, REDBANK PLAINS QLD 4301, satisfies the requirements of the Rates Concession Policy as an eligible property owner. Further, the property is being used for purposes that are consistent with the requirements of the Rates Concession Policy, to be eligible for a 100% concession for general rates. The application of the Rates Concession Policy in these instances is consistent with Council’s Revenue Policy as well as the Budget and Rating Resolutions.
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CONFIDENTIAL |
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2 |
Paul Mollenhauer
Treasury Accounting Manager
I concur with the recommendations contained in this report.
Jeffrey Keech
Chief Financial Officer
I concur with the recommendations contained in this report.
Sonia Cooper
General Manager Corporate Services
“Together, we proudly enhance the quality of life for our community”