Western Australian Consolidated Acts

LAND TAX ASSESSMENT ACT 2002

TABLE OF PROVISIONS

           Long Title

   PART 1 -- Preliminary  

   1.      Short title  
   2.      Commencement  
   3.      Relationship with other Acts  
   4.      Meaning of terms used in this Act  

   PART 2 -- Land tax liability and assessment  

           Division 1 -- Liability to land tax  

   5.      Taxable land  
   6.      Time for payment of land tax  
   7.      Liability to pay land tax  
   8.      Certain persons and bodies taken to be owners of land  
   9.      Liability of agents or trustees  
   9A.     Notice of errors or omissions  

           Division 2 -- Assessment of land tax  

   10.     Assessing land tax  
   11.     Assessing land tax on 2 or more lots with the same ownership  
   12.     Assessing land tax payable by joint owners  
   13.     Calculating the taxable value of part of a lot  
   14.     Land tax on newly subdivided private residential property  
   15.     Land tax on newly subdivided rural business land  
   15A.    Land tax on newly subdivided dwelling park land  
   16.     Assessing land tax on non-strata home units  

   PART 3 -- Exemptions, concessions and rebates  

           Division 1 -- General provisions  

   17.     Exempt land  
   18.     Partial exemptions or concessions  
   19.     Obtaining an exemption or concession  
   20.     Commissioner’s power to exempt land  

           Division 2 -- Private residential property  

   21.     Private residential property owned by individuals  
   22.     Private residential property owned by executor or administrator -- beneficiary with right to reside  
   23A.    Private residential property owned by executor or administrator -- beneficiary with right to future ownership  
   23.     Continued exemption after death of resident  
   24.     Construction of private residence -- exemption for one assessment year  
   24A.    Construction of private residence -- exemption for 2 assessment years  
   25.     Refurbishment of private residence -- exemption for one assessment year  
   25A.    Refurbishment of private residence -- exemption for 2 assessment years  
   26.     Exemption for trust property used by disabled beneficiary  
   26A.    Exemption for property in which disabled relative resides  
   27.     Moving between 2 private residences  
   27A.    Construction or refurbishment of second private residence -- exemption for 2 assessment years  
   28.     Rebate for inner city residential property  

           Division 3 -- Rural business land  

   29.     Land used solely or principally for a rural business  
   30.     Concessional rates for other rural business land  

           Division 4 -- Crown land and other land used for public purposes  

   31.     Land owned by the Crown or other public authorities  
   32.     Land owned by religious bodies  
   33.     Land owned by educational institutions  
   34.     Land used for public or religious hospitals  
   35.     Mining tenements  
   36.     Land used for various public purposes  
   37.     Land owned by public charitable or benevolent institutions  
   38.     Land owned by various non-profit organisations  
   38A.    Land used as an aged care facility  
   39.     Land used for retirement villages  

           Division 4A -- Land used for non-permanent residences  

   39A.    Land to which section 39B applies  
   39B.    Concessional rates for land to which this section applies  

           Division 5 -- Other exemptions and concessions  

   40.     Land owned by veteran’s surviving partner or mother  
   41.     Land under a conservation covenant  
   42.     Land vacated for sale by mortgagee  
   43A.    Concessional value for newly subdivided land  

   PART 4 -- Miscellaneous  

   43.     Information to be given by occupier or person in possession  
   44.     Application of Act to university land  
   45.     Contracts ineffective to alter incidence of land tax  
   45A.    Commissioner may determine that minor interest is to be disregarded  
   45B.    Effect of determination under section 45A  
   46.     Regulations  
   47.     Transitional provisions  
           SCHEDULE 1 -- Transitional provisions  
           Compilation table