Bill d’Apice
1 October 2010

Partial Rate Exemptions in NSW

Bill d’Apice


Tel: 02 9233 9013

Mob : 0411 825 814



Charities and Not-For-Profits


Corporate and Commercial

Pro Bono and Corporate Social Responsibility

Following submission made by our firm, the Local Government Act 1993 was amended to provide that when land belonging to a public charity, a public benevolent institution or a religious body is used or is occupied partly for purposes that are exempt from rating and partly for other purposes, the Council must obtain separate valuations of that part of the land that is subject to rates and only issue rate assessments in respect of that part.

This amendment to the Act came into force on 15 June 2010.

Not-for-profit organisations would have recently received Rate Notices for the current rating year and it would be timely to review the rateable position of all properties owned by not-for-profit organisations and only partially occupied by them. 

It may be possible to request Council to apply for a separate valuation for the rateable part of land owned by not-for-profit organisations and only levy rates on that part (unless the transitional provisions cause that part also to be exempt).

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