Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Subject to
subsection (5), a person who is a pensioner may claim to be exempt from
liability for the payment of rates assessed under section 60 or 61 in
respect of land of which he is in actual occupation as owner.
(2) On receipt of the
claim the Commissioner shall postpone the payment of the rates to which the
claim relates until the person ceases to own the land or dies, whichever first
occurs, or until the person ceases to be entitled to be exempt from liability
for payment of rates assessed under section 60 or 61 in respect of the
land.
(3) Where the payment
of any rates is postponed pursuant to subsection (2), nothing contained
in the Limitation Act 2005 prevents the Commissioner from recovering the
amount of any of those rates which but for this subsection he would have been
prevented from so doing by that Act.
(4) While the rates
remain unpaid they are by force of this section a charge on the land ranking
equally with any other charge on the land created by an Act and before
any other charge on the land.
(5) A person is not
entitled to be exempt under this section from liability for payment of rates
assessed under section 60 or 61 in respect of any land
if —
(a) the
land is occupied by that person and a person who is neither a pensioner nor a
dependant of the first-mentioned person; or
(b) the
land is partly owned by that person and partly owned by a person who is
neither a pensioner nor a dependant of the first-mentioned person.
(6)(a) In this section
the term pensioner means a pensioner as defined under the National Health
Act 1953 of the Parliament of the Commonwealth but does not include a
person who comes within that definition by reason only that he is a person to
whom or in respect of whom —
(i)
there is being paid a sheltered employment allowance
under the Social Services Act 1947 of the Parliament of the Commonwealth
or that allowance would be payable if he were not receiving vocational
training under Part VIII of that Act; or
(ii)
there is being paid an allowance under the Tuberculosis
Act 1948 of the Parliament of the Commonwealth.
(b) Any
reference in this subsection to an Act of the Parliament of the
Commonwealth includes any Act amending the Act or enacted in
substitution for it.
[Section 64 amended by No. 20 of 2005
s. 23.]