Minutes of proceedings

1. 
   for which an application has been received from the owner, and
   

2. 
   which is approved by Council as eligible for exemption, and
   

3. 
   is identified in Schedule 1 of this Resolution
   

is exempt from general rating and separate/special rating and charging.

1. 
   there is an uninterrupted cycle from cessation of operations, to construction and finally recommencement, of a duration not exceeding 18 months, and
   

2. 
   the predominant use of the property after redevelopment remains unaltered, or if it does change, it complies with the criterion of another category of exemption, and
   

3. 
   the ownership of the property does not change during the course of the redevelopment.
   

Where completion has not been achieved within the above time frame but there is evidence of a continuing process of redevelopment, the Chief Financial Officer may allow an extension for a period not exceeding a further 6 months.

1. 
   Public Purposes –
   

Any property that is vested in, or for the time being placed under the management or control of any person under or in pursuance of any statute, for the purpose of, and being presently utilised as, a showground or an area presently utilised as public recreation or athletic sports or games as evidenced by the provision and existence of facilities for such purpose if that is, in the opinion of the Chief Financial Officer open to the public at all reasonable hours, free of charge.

2. 
   Religious Purposes –
   

Any property that is:

1. 
   owned by a religious institution, and
   

2. 
   does not exceed eight hectares in area, and
   

3. 
   the predominant use of which is public worship and having a building thereon used entirely for public worship or for public worship and educational purposes whether or not that land has other buildings on it that are utilised in conjunction with the place of worship.
   

3. 
   Charitable Purposes –
   

Any property that is owned by a public charity and the predominant use of such land is the giving of a gift of food, drink, clothing, temporary emergency accommodation or money to the destitute and/or the homeless.

4. 
   Educational Purposes –
   

Any property that is owned by a religious institution and used entirely as a school, as evidenced by the presence of completed buildings from which classes are being provided to an enrolled student population, which may be conducted by or on behalf of such religious institution whether or not that property has other buildings on it that are utilised in conjunction with the school.

5. 
   Any property exceeding eight hectares in area which –
   

1. 
   otherwise meets the criteria of paragraph 5(b) (apart from the area restriction), and
   

2. 
   there is a Higher Voluntary Conservation Agreement with the Council in respect of part of that property, and
   

3. 
   the area of that property which is not subject to the Higher Voluntary Conservation Agreement does not exceed eight hectares in area.
   

6. 
   Any property that –
   

1. 
   prior to 13 May 1992 was non-rateable for the purpose of levying of rates under the City of Brisbane Act 1924, and:
   

2. 
   since 13 May 1992 has –
   

1. 
   been continuously used for the same purpose for which it was used immediately prior to 13 May 1992, and
   

2. 
   been in the same ownership as it was immediately prior to 13 May 1992, and
   

3. 
   does not meet any of the criteria for exemption set out in paragraphs (a) to (e) above, and
   

4. 
   is used for public, religious, charitable or educational purposes, and
   

5. 
   is deemed appropriate by Council of being exempted from rating despite its inability to comply with paragraphs (a) to (e) above.
   

In establishing the predominant use for the purpose of clauses (b), (c) and (d), consideration may be given to the visual, spatial and economic aspects of the property.