A Working Group on Rate Exemptions Policy, comprising officers from the Department of Local Government, Treasury and The Cabinet Office, has been established to investigate the financial and service relationship between State and local government. The aim of the investigation is to identify the nature and extent of exemptions from charges between State and local government. This information will assist in the formulation of a comprehensive and consistent policy in relation to exemptions from rates and charges between these two levels of government.

The results of this policy review will be considered alongside any relevant recommendations from the Rating inquiry and in the context of the current Review of the Local Government Act.

To assist the deliberations of the Working Group it would be appreciated if you could provide information on the exemptions and subsidies granted to and received from local government by all State Government organisations within your portfolio. The attached pro-forma questionnaire fully details the information required. Contact officers are listed in the pro-forma if any clarification is needed when the information is received the Working Group may call upon individual organisations to further clarify any specific details.

I would appreciate it if you could ensure the full co-operation of organisations within your administration with the review. The completed pro-forma should be forwarded to the Director-General, The Cabinet Office by 30 March, 1990.

Premier.

Branch: N.R.B.

WORKING GROUP ON RATE EXEMPTIONS POLICY

Questionnaire to be completed by all State Government Organisations

Attachment to Ministerial Memorandum 90-11

Please complete the following questions (where applicable) regarding the form and estimated monetary value of exemptions and concessions received from and granted to Local Government in 1988/89 and 1989190 financial years. Supporting schedules can be provided if insufficient space is available.

Organisation

For Further Contact

Name/Position Title

Telephone Number

Definition of Terms

State Government All Inner, Outer and Non Budget Sector organisations
organisation

Local Government includes all general purpose councils (Cities, Municipalities and Shires), and trading enterprises (including County councils)

Tax A compulsory payment to a government or government sponsored entity (usually for the provision of goods and services, but not necessarily of direct benefit to the individual payee)

Exemption Immunity from payment of a tax or other compulsory payment (usually granted by statute)

Concession Reduction or partial immunity from payment of a tax or other compulsory payment

Agency Function Provision of a service on behalf of another level of government, usually for a fee

Questions

1.Are any exemptions from State Government taxes granted to local government byyour organisation

YES/NO

2. For each type what form do they take and what is their estimated or actual value

Indicate whether Estimate (E) or Actual (A) for each year 1988-90 1989-90 (E)/(A) (E)/(A)

3 . Does your organisation pay any subsidy (excluding grants) , or make any concession to local government

YESINO

4. For each type what form do they take and what is their estimated or actual value

Indicate whether Estimate (E) or Actual (A) for each year 1988-89 1989-90 (E) / (A) (E) / (A)

5. Does your organisation have the benefit of an exemption from local government rates or charges, if so, what is the nature of this exemption.

6. What forms does this exemption take and for each what is the estimated or actual value

Indicate whether Estimate (E) or Actual (A) for each year 1988-89 1989-90: (E) / (A) (E) / (A)

7. Does your organisation have the benefit of any concession from local government if so, what is the nature of this concession/s.

8. What form/s does this concession take and for each what is the estimated or actual value Indicate whether Estimate (E) or Actual (A) for each year 1988~89 1989-90 (E) / (A) (E) / (A)

9. Does your organisation make a payment in lieu of rates or have any trade-off or other reciprocal arrangements with local government

YESINO

 10. For each type what form do they take and what is their estimated or actual value and to whom is it paid. Indicate whether Estimate (E) or Actual (A) for each year 1988-89 1989-90 (E) / (A) (E) / (A)

 11. Does local government carry out any agency function on behalf of your organisation

YES/NO 

12. For each type what form do they take and what is their estimated or actual value and to whom is it paid

Indicate whether Estimate (E) or Actual (A) for each year 1988-89 1989-90 (E)/(A) (E)/(A)

 13. Do you have comments, particularly regarding policy reasons for granting or receiving exemptions or concession/s

Signature:

Secretary/Director

Date:

PLEASE RETURN NOT LATER THAN: 30 MARCH, 1990

TO:

The Director-General

The Cabinet Office (Working Group on Rate Exemptions)

State Office Block

Phillip Street SYDNEY NSW 2001

OR: Fax (02) 228 3029

TELEPHONE INQUIRIES TO:

Merran Fryer, Dept of Local

(02) 240 4480

Or

Lindsay Lee, Cabinet Office

(02) 228 5213

Ian Holt, NSW Treasury

(02) 228 515