Goods and Services Tax (GST)

a)Where full board and lodging is provided: $397 per week for single accommodation; or $656 per week for a family or shared accommodation b)Where less than full board or lodging is provided: $267 per week for single accommodation; or $441 per week for family or shared accommodation.

Revenue policy

In accordance with Section 608 of the Local Government Act 1993 and other relevant legislation, City of Canada Bay charges and recovers approved fees and charges for any services it provides as contained within the document entitled Fees and Charges 2022–23. Fees and charges are generally intended to be imposed on the following services provided by Council under the Local Government Act or any other Act or regulations: •Supply of a product, service or commodity; •Giving of information • Providing a service in connection with the exercise of the Council's regulatory functions, including receiving an application for approval, granting an approval, making an inspection, and issuing a certificate •Allowing admission to any building or enclosure • Possession, occupation or enjoyment of a rail, pipe, wire, pole, cable, tunnel, or structure laid, erected, suspended, constructed or placed on, under or over a public place (s.611) • Allowing the use or benefit from Council’s assets, possessions, etc. City of Canada Bay’s general policy in determining the amount of fees to be charged for goods and services considers the following factors: •The cost of providing the service • The importance of the service to the community •Prices fixed by the relevant industry body • Any factors specified in the Local Government

Regulations •Equity factors •User pays principle •Financial objectives •Customer objectives •Resource use objectives •Market prices •Cross subsidisation objectives •Goods and Services Tax (GST). In cases where the amount of fees and charges for service is determined under another Act or regulatory body, Council’s policy is not to determine an amount that is inconsistent with the amount determined under the other Act or regulatory body. All of Council's fees and charges not subject to statutory control are reviewed on an annual basis prior to finalisation of Council's annual operating budget. However, in special circumstances, fees and charges can be reviewed and approved by Council in accordance with the Local Government Act 1993 and Regulations.

Goods and Services Tax (GST)

City of Canada Bay unequivocally reserves the right to pass on the GST imposed on some of the goods and services provided, and where legislation is changed to remove or alter GST, Council's relevant fee will be amended accordingly.

Code Name Description

BAGS Bonds and deposits Refundable deposit against possible damage to Council property

FC Full cost pricing Council recovers all direct and indirect costs of the service (including depreciation of assets deployed)

LR Legislative requirements Price of the service is determined by legislation, and dependent on price, may or may not recover full cost

MP Market pricing

PC Partial cost pricing

RR Rate of return pricing

Z Free (zero priced) The price of the service is determined by examining alternative prices of surrounding service providers (this also may or may not recover the full costs of the service) e.g. Children's Services Council recovers less than the full cost (as defined above). The reasons may include community service obligation, priorities, or legislative limits on charging This would include full cost pricing as defined above in addition to a profit margin to factor in a return to Council for assets employed Some services may be provided free of charge and the whole cost determined as a community service obligation and/or may fall within a class of public good