The Court of Appeal in Western Australia recently confirmed that
not for profit aged care and retirement villages, where residents
are charged entry fees and fees for services, may still be
characterised as 'charitable', in the case of City of
Mandurah v Australian Flying Corps & Royal Australian Air Force
Association (WA Division) Inc [2016] WASCA 185 (the
RAAFA decision).
Objection to the rate record
The Australian Flying Corps & Royal Australian Air Force
Association (WA Division) Inc (RAAFA) lodged
objections to the rate notices issued by the City of Mandurah
(City). The objections related to land owned by
RAAFA and upon which RAAFA operated a retirement village facility.
RAAFA asserted that the land was used exclusively for charitable
purposes and, pursuant to s.6.26(2)(g) of the Local Government
Act 1995 (LGA), was not rateable land.
