(1)  A council may make a grant or provide a pecuniary benefit or a non-pecuniary benefit that is not a legal entitlement to any person, other than a councillor, for any purpose it considers appropriate.

(1A)  A benefit provided under subsection (1) may include –

(a) in-kind assistance; and

(b) fully or partially reduced fees, rates or charges; and

(c) remission of rates or charges under Part 9 .

(2)  The details of any grant made or benefit provided are to be included in the annual report of the council.