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Goods & Services Tax (GST)
This list of fees and charges for pricing principals has been prepared based on assumptions made regarding the GST status of each fee and charge.
Should the GST legislation or the interpretation of this legislation change, City of Parramatta reserves the right to increase or decrease the amount of the fees stated by the amount of the GST.
Development Unit Fees
All statutory development unit fees are subject to legislation and may change during the period covered by this document.
Pricing Principles and Pricing Basis
| A | Public Good Service provides a broad community benefit. Inconceivable or impractical to charge for service on a user basis |
Zero Cost Recovery |
| B | Practical Constraint Service is a minor part of the overall operation of the Council or the potential for revenue collection is so minor as to be outweighed by the costs of collection |
Zero Cost Recovery |
| C | Shared Benefit Benefits from provision of the service accrue to the community as a whole as well as individual users (Community Service Obligation) |
Partial Cost Recovery |
| D | Stimulus A stimulus to the demand for the service is required. In the short term, only part of the cost of the service is to be recovered |
Partial Cost Recovery |
| E | Evasion Charging prices to recover full cost may result in widespread evasion |
Partial Cost Recovery |
| F | Equity The service is targeted to low income users |
Partial Cost Recovery |
| G | Economic/Social/Community Welfare Service promotes or encourages local economic or social activity |
Partial Cost Recovery |
| H | Private Good Service benefits particular users, making a contribution to their individual income, welfare or profits, without any broader benefits to the community |
Full Cost Recovery |
| I | Monopoly Council has a monopoly over provision of the service and there is no community service or equity obligation |
Full Cost Recovery |
| J | Development Fee set will enable Council to develop and maintain a service |
Full Cost Recovery |
| K | Contribution Charges levied to compensate community for an increase in demand for service or facilities as a consequence of a development proposal |
Full Cost Recovery |
| L | Regulatory : Non-Fixed Fee charges to cover costs incurred by legislative requirements where no community service obligation exists |
Full Cost Recovery |
| M | Regulatory : Fixed Fee fixed by legislation |
Regulatory |
| N | Market Service provided is in competition with that provided by another council or agency (private or public) and there is pressure to set a price which will attract adequate usage of the service |
Reference Pricing |
| O | In-House Service provided predominantly for Council use but sale to external markets may defray costs |
Reference Pricing |
| P | Entrepreneurial The service is a profit making activity and the price paid by users should recover an amount greater than the full cost of providing that service |
Rate of Return Pricing |
| Q | Penalty Fee charges is greater than cost of the service so as to act as a dis-incentive |
Rate of Return Pricing |
| R | Utility Fee charges for possession, occupation or enjoyment of Council Land, Public Land and Air Space by Gas, Electricity, Telecommunications and Water Utilities |
Rate of Return Pricing |
