The water and sewerage rebate is available on certain properties used by charitable and not-for-profit organisations.
What is a charitable organisation?
A charitable organisation is one whose sole purpose is one of the following:
- Providing relief of poverty
- Advancement of education
- Advancement of religion
- Other purposes beneficial to the public
The organisation must be established for the benefit of the community or an appreciable section of the community. It must also have a constitution, rules or trust deed that demonstrates all of the following:
- Its main objectives are exclusively a charitable purpose listed above. Any other objectives or activities must be supportive and related to its main objectives, or otherwise minor.
- No private benefit can be conferred to owners, officers or members. Any profits are directed back into the organisation for the continuation of its objective.
- There can be no distribution of assets to members in the event of a winding-up.
What is a not-for-profit (NFP) organisation?
An NFP is an organisation that uses its profits to promote its objectives and prohibits the payment of any dividend or amount to its members.
It must have a winding-up clause ensuring that, upon winding-up, the assets pass to another eligible organisation and cannot be distributed to members of either organisation.