Western Australian Consolidated Acts

LAND TAX ACT 2002 - SECT 5

5 .         Imposition of land tax

                Land tax is imposed at the rates shown in the table to this section for the relevant financial year according to the value of the land referred to in the table.

Table 1: Land tax rates for 2002/03

Unimproved value of the land
Exceeding ($)	Not exceeding ($)	Rate of land tax
0	50 000	Nil
50 000	100 000	$75.00 + 0.15 cent for each $1 in excess of $50 000
100 000	190 000	$150.00 + 0.25 cent for each $1 in excess of $100 000
190 000	325 000	$375.00 + 0.45 cent for each $1 in excess of $190 000
325 000	550 000	$982.50 + 0.80 cent for each $1 in excess of $325 000
550 000	850 000	$2 782.50 + 1.20 cents for each $1 in excess of $550 000
850 000	1 250 000	$6 382.50 + 1.60 cents for each $1 in excess of $850 000
1 250 000	2 000 000	$12 782.50 + 2.00 cents for each $1 in excess of $1 250 000
2 000 000	5 000 000	$27 782.50 + 2.30 cents for each $1 in excess of $2 000 000
5 000 000		$96 782.50 + 2.50 cents for each $1 in excess of $5 000 000

Table 2: Land tax rates for 2003/04

Unimproved value of the land
Exceeding ($)	Not exceeding ($)	Rate of land tax
0	50 000	Nil
50 000	190 000	$75.00 + 0.15 cent for each $1 in excess of $50 000
190 000	550 000	$285.00 + 0.45 cent for each $1 in excess of $190 000
550 000	2 000 000	$1 905.00 + 1.76 cents for each $1 in excess of $550 000
2 000 000	5 000 000	$27 425.00 + 2.30 cents for each $1 in excess of $2 000 000
5 000 000		$96 425.00 + 2.50 cents for each $1 in excess of $5 000 000

Table 3: Land tax rates for 2004/05

Unimproved value of the land
Exceeding ($)	Not exceeding ($)	Rate of land tax
0	100 000	Nil
100 000	220 000	$150.00 + 0.15 cent for each $1 in excess of $100 000
220 000	570 000	$330.00 + 0.45 cent for each $1 in excess of $220 000
570 000	2 000 000	$1 905.00 + 1.76 cents for each $1 in excess of $570 000
2 000 000	5 000 000	$27 073.00 + 2.30 cents for each $1 in excess of $2 000 000
5 000 000		$96 073.00 + 2.50 cents for each $1 in excess of $5 000 000

Table 4: Land tax rates for 2005/06

Unimproved value of the land
Exceeding ($)	Not exceeding ($)	Rate of land tax
0	130 000	Nil
130 000	290 000	0.15 cent for each $1 in excess of $130 000
290 000	750 000	$240.00 + 0.45 cent for each $1 in excess of $290 000
750 000	2 000 000	$2 310.00 + 1.62 cents for each $1 in excess of $750 000
2 000 000	5 000 000	$22 560.00 + 2.30 cents for each $1 in excess of $2 000 000
5 000 000		$91 560.00 + 2.50 cents for each $1 in excess of $5 000 000

Table 5: Land tax rates for 2006/07

Unimproved value of the land
Exceeding ($)	Not exceeding ($)	Rate of land tax
0	150 000	Nil
150 000	390 000	0.15 cent for each $1 in excess of $150 000
390 000	875 000	$360.00 + 0.45 cent for each $1 in excess of $390 000
875 000	2 000 000	$2 542.50 + 1.62 cents for each $1 in excess of $875 000
2 000 000	5 000 000	$20 767.50 + 2.30 cents for each $1 in excess of $2 000 000
5 000 000		$89 767.50 + 2.50 cents for each $1 in excess of $5 000 000

Table 6: Land tax rates for 2007/08

Unimproved value of the land
Exceeding ($)	Not exceeding ($)	Rate of land tax
0	250 000	Nil
250 000	875 000	0.15 cent for each $1 in excess of $250 000
875 000	2 000 000	$937.50 + 0.75 cent for each $1 in excess of $875 000
2 000 000	5 000 000	$9 375.00 + 1.30 cents for each $1 in excess of $2 000 000
5 000 000	10 000 000	$48 375.00 + 1.55 cents for each $1 in excess of $5 000 000
10 000 000		$125 875.00 + 2.30 cents for each $1 in excess of $10 000 000

Table 7: Land tax rates for 2008/09

Unimproved value of the land		Rate of land tax
Exceeding ($)	Not exceeding ($)
0	300 000	Nil
300 000	1 000 000	0.09 cent for each $1 in excess of $300 000
1 000 000	2 200 000	$630 + 0.47 cent for each $1 in excess of $1 000 000
2 200 000	5 500 000	$6 270 + 1.22 cents for each $1 in excess of $2 200 000
5 500 000	11 000 000	$46 530 + 1.46 cents for each $1 in excess of $5 500 000
11 000 000		$126 830 + 2.16 cents for each $1 in excess of $11 000 000

Table 8: Land tax rates for 2009/10 and subsequent financial years

Taxable value of the land		Rate of land tax
Exceeding ($)	Not exceeding ($)
0	300 000	Nil
300 000	1 000 000	0.09 cent for each $1 in excess of $300 000
1 000 000	2 200 000	$630 + 0.47 cent for each $1 in excess of $1 000 000
2 200 000	5 500 000	$6 270 + 1.22 cents for each $1 in excess of $2 200 000
5 500 000	11 000 000	$46 530 + 1.46 cents for each $1 in excess of $5 500 000
11 000 000		$126 830 + 2.16 cents for each $1 in excess of $11 000 000

        [Section 5 amended by No. 41 of 2003 s. 4; No. 11 of 2004 s. 4; No. 83 of 2004 s. 4; No. 10 of 2005 s. 4; No. 31 of 2006 s. 18; No. 12 of 2007 s. 4; No. 30 of 2008 s. 10; No. 3 of 2009 s. 4; No. 19 of 2009 s. 15.]