Western Australian Consolidated Acts Western Australian Consolidated Acts1 This is a compilation of the Land Tax Assessment
Act 2002 and includes the amendments made by the other written laws
referred to in the following table 1a, 5, 6. The table
also contains information about any reprint.
|
Short title |
Number and year |
Assent |
Commencement |
|---|---|---|---|
|
52 of 2002 |
20 Mar 2003 |
1 Jul 2003 (see s. 2 and Gazette
27 Jun 2003 p. 2383) |
|
|
Acts Amendment (Equality of Status) Act 2003
Pt. 34 |
28 of 2003 |
22 May 2003 |
1 Jul 2003 (see s. 2 and Gazette
30 Jun 2003 p. 2579) |
|
Business Tax Review (Assessment) Act 2003
s. 4-8 7 |
40 of 2003 |
30 Jun 2003 |
1 Jul 2003 (see s. 2(1) and (2) and
Gazette 27 Jun 2003 p. 2383) |
|
Business Tax Review (Assessment) Act
(No. 2) 2003 s. 109 |
66 of 2003 |
5 Dec 2003 |
1 Jul 2003 (see s. 2(5) and Gazette
27 Jun 2003 p. 2383) |
|
Revenue Laws Amendment and Repeal Act 2004 Pt.
2 |
12 of 2004 |
29 Jun 2004 |
1 Jul 2004 (see s. 2(2)) |
|
State Administrative Tribunal (Conferral of Jurisdiction)
Amendment and Repeal Act 2004
Pt. 2 Div. 69 8 |
55 of 2004 |
24 Nov 2004 |
1 Jan 2005 (see s. 2 and Gazette
31 Dec 2004 p. 7130) |
|
Revenue Laws Amendment Act (No. 3) 2005 Pt.
3 |
10 of 2005 |
29 Aug 2005 |
1 Jul 2005 (see s. 2(2)) |
|
Revenue Laws Amendment Act (No. 2) 2005 Pt. 2
(s. 3-5) |
12 of 2005 |
30 Aug 2005 |
s. 5: 1 Jul 2003 (see
s. 2(2)); |
|
Planning and Development (Consequential and Transitional
Provisions) Act 2005 s. 15 |
38 of 2005 |
12 Dec 2005 |
9 Apr 2006 (see s. 2 and Gazette
21 Mar 2006 p. 1078) |
|
Revenue Laws Amendment Act 2006 Pt. 4
(s. 19-30) |
31 of 2006 |
4 Jul 2006 |
s. 20-27 and 29 and 30: 1 Jul 2006 (see
s. 2(5)); |
|
Reprint 1: The Land Tax Assessment Act 2002
as at 11 Aug 2006 (includes amendments listed
above) |
|||
|
60 of 2006 |
16 Nov 2006 |
1 Jan 2007 (see s. 2(1) and Gazette
8 Dec 2006 p. 5369) |
|
|
Liquor and Gaming Legislation Amendment Act 2006
s. 114 |
73 of 2006 |
13 Dec 2006 |
7 May 2007 (see s. 2(2) and Gazette 1 May 2007 p.
1893) |
|
Revenue Laws Amendment (Taxation) Act 2007 Pt.
3 |
12 of 2007 |
29 Jun 2007 |
30 Jun 2007 (see s. 2(c)(i)) |
|
Reprint 2: The Land Tax Assessment Act 2002
as at 28 Mar 2008 (includes amendments listed
above) |
|||
|
Revenue Laws Amendment Act 2008 Pt.
4 |
30 of 2008 |
27 Jun 2008 |
1 Jul 2008 (see s. 2(1)(c)) |
|
Revenue Laws Amendment (Taxation) Act 2009 Pt.
2 |
19 of 2009 |
16 Sep 2009 |
1 Jul 2009 (see s. 2(b)(ii)) |
1a On the date as at which this
compilation was prepared, provisions referred to in the following table had not
come into operation and were therefore not included in this compilation. For
the text of the provisions see the endnotes referred to in the table.
Provisions
that have not come into operation
|
Short title |
Number and year |
Assent |
Commencement |
|
State Superannuation Amendment Act 2007
s. 83 9 |
25 of 2007 |
16 Oct 2007 |
Operative on publication of an order under the State
Superannuation Act 2000 s. 56 (“transfer time”) (see
s. 2(1)(c)) |
2 Under the Conservation and Land Management Act 1984
s. 151(a) a reference in any written law to the Forests Department is
read as a reference to the Department of Conservation and Land Management unless
the context is such that it would be incorrect or inappropriate.
Under the Public Sector Management Act 1994 the names of
departments may be changed. At the time of this compilation the former
Department of Conservation and Land Management is called the Department of
Environment and Conservation.
3 Under the Alteration of Statutory Designations
Order 2003 a reference in any law to the Department of Mines is to be
read and construed as a reference to the Department of Industry and
Resources.
4 Repealed by the Land Administration Act 1997 s.
281.
5 Under the Commonwealth Places (Mirror Taxes) Act 1998
s. 8(2) of the Commonwealth, this Act is to be read and construed with any
modifications referred to in subsection (1) of that section and, in
particular, with the modifications set out in the Commonwealth Places (Mirror
Taxes) (Modification of Applied Laws (WA)) Notice 2007. r. 1-5 and Pt.
3 Div. 2 of that notice read as follows:
“
This notice is the Commonwealth Places (Mirror Taxes) (Modification of
Applied Laws (WA)) Notice 2007.
This notice comes into operation on the day after the day on which it is
registered under the Legislative Instruments Act 2003 of the
Commonwealth.
3. When
certain modifications have effect
(1) The modifications prescribed in Part 2, Part 3, Part 5,
Part 6 Division 2 and Part 7 have effect on and from
1 July 2003.
(2) The modifications prescribed in Part 4 have effect on and from
9 April 2006 and prevail over the modifications in the Commonwealth
Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002
Part 5 to the extent of any inconsistency.
Note: Modifications prescribed in a notice
under section 8 of the Act may be expressed to take effect from a date that
is earlier than the date on which the modifications are published in the
Commonwealth of Australia Gazette, see section 8(5) of the
Act.
In this notice —
applied WA law means the provisions of a State taxing law of
Western Australia that apply or are taken to have applied in relation to
Commonwealth places in Western Australia in accordance with the Commonwealth
Mirror Taxes Act;
Commissioner of State Revenue means the Commissioner of
State Revenue of Western Australia appointed in accordance with the Taxation
Administration Act 2003 section 6 of Western Australia;
Commonwealth Mirror Taxes Act means the Commonwealth
Places (Mirror Taxes) Act 1998 of the Commonwealth.
5. Modification of applied WA laws
(1) For the purposes of the Commonwealth Mirror Taxes Act section 8,
each applied WA law is taken to be modified to the extent necessary to give
effect to subclause (2).
(2) If —
(a) an applied WA law applies, or could apply, to any extent, to or in
relation to an event, state of affairs or transaction, and the corresponding
State taxing law also applies, or could apply, to any extent, to or in relation
to the same event, state of affairs or transaction; and
(b) a person is required or permitted, or could be required or permitted,
to take an action under both the applied WA law and the corresponding State
taxing law in relation to the event, state of affairs or transaction;
and
(c) the person has taken the action in accordance with the corresponding
State taxing law; and
(d) the Commissioner of State Revenue has sufficient information about the
event, state of affairs or transaction to carry out his or her functions in
relation to it under the applied WA law or the corresponding State taxing law or
both, as the case requires,
then —
(e) the person is not required to take the action under the applied WA
law; and
(f) the Commissioner may carry out his or her functions in relation to the
event, state of affairs or transaction as if the person had taken whatever
action is required or permitted under the applied WA law in relation to the
event, state of affairs or transaction.
(3) The particular modifications set out in this notice of certain applied
WA laws have effect for the purposes of the Commonwealth Mirror Taxes Act
section 8.
Division 2 — The applied Land Tax
Assessment Act 2002
16. Modification
of the applied Land Tax Assessment Act 2002
This Division sets out modifications of the Land Tax Assessment
Act 2002 of Western Australia in its application as a law of the
Commonwealth in or in relation to Commonwealth places in Western
Australia.
After section 4 the following section is inserted —
“
4A. Application
of Act in Commonwealth places
(1) In this Act, unless the contrary intention appears —
(a) a reference to this Act is to be read as a reference to this Act in
its application as a law of the Commonwealth in or in relation to
Commonwealth places in Western Australia in accordance with the
Commonwealth Mirror Taxes Act; and
(b) a reference to the regulations is to be read as a reference to the
Land Tax Assessment Regulations 2003 of Western Australia in their
application as a law of the Commonwealth in or in relation to Commonwealth
places in Western Australia in accordance with the Commonwealth Mirror Taxes
Act; and
(c) a reference to the Land Tax Act 2002 is to be read as a
reference to the Land Tax Act 2002 of Western Australia in its
application as a law of the Commonwealth in or in relation to Commonwealth
places in Western Australia in accordance with the Commonwealth Mirror Taxes
Act; and
(d) a reference to the Taxation Administration Act 2003 is to
be read as a reference to the Taxation Administration Act 2003 of
Western Australia in its application as a law of the Commonwealth in or in
relation to Commonwealth places in Western Australia in accordance with the
Commonwealth Mirror Taxes Act; and
(e) a reference to the Crown (other than in the Glossary clause 2) is
to be read as a reference to the Crown in right of the Commonwealth;
and
(f) a reference to the Crown in the Glossary clause 2 is to be read
as a reference to the Crown in right of Western Australia; and
(g) a reference to the Minister is to be read as a reference to the
Minister of the Crown in right of Western Australia administering the
corresponding Land Tax Assessment Act.
(2) This Act is to be read with the corresponding Land Tax Assessment Act
as a single body of law.
(3) In addition to being modified as prescribed by the Commonwealth
Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007,
this Act is deemed to be further modified to any extent that is necessary or
convenient —
(a) to enable this Act to operate effectively as a law of the
Commonwealth; and
(b) to ensure that the combined liability of a taxpayer under this Act and
the corresponding Land Tax Assessment Act is as nearly as possible the same as
the taxpayer’s liability would be under the corresponding Land Tax
Assessment Act alone if the Commonwealth places in Western Australia were not
Commonwealth places.
”.
18. Section 5
modified
Section 5 is modified by inserting before “in the
State” —
“ in Commonwealth places ”.
(1) The Glossary clause 1 is modified by inserting in their
appropriate alphabetical positions —
“
Commonwealth Mirror Taxes Act means the Commonwealth
Places (Mirror Taxes) Act 1998;
corresponding Land Tax Act means the Land Tax
Act 2002 of Western Australia in its application as a law of Western
Australia;
corresponding Land Tax Assessment Act means the Land Tax
Assessment Act 2002 of Western Australia in its application as a law of
Western Australia;
”.
(2) The Glossary clause 1 is modified in the definition of
“registered” by inserting after “any Act” —
“ of the Parliament of Western Australia ”.
(3) The Glossary clause 1 is modified in the definition of
“taxable authority” as follows:
(a) in paragraph (b) by deleting “other”;
(b) after paragraph (b) by inserting —
“
or
(c) any body that the Parliament of the Commonwealth has given consent to
the State to impose tax on or in respect of;
”.
”.
6 Under the Commonwealth Places (Mirror Taxes Administration)
Act 1999 s. 7 this Act is to be read and construed with any
modifications referred to in subsection (1) of that section and, in
particular, with the modifications set out in the Commonwealth Places (Mirror
Taxes Administration) Regulations 2007. r. 1-4 and Pt. 3 Div. 2 of
those regulations read as follows:
“
1. Citation
These regulations are the Commonwealth Places (Mirror Taxes
Administration) Regulations 2007.
2. Commencement
These regulations come into operation on the day on which the
Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice
2007 comes into operation.
3. When certain modifications have effect
(1) The modifications prescribed in Part 2, Part 3, Part 5,
Part 6 Division 2 and Part 7 have effect on and from
1 July 2003.
(2) The modifications prescribed in Part 4 have effect on and from
9 April 2006 and prevail over the modifications in the Commonwealth
Places (Mirror Taxes Administration) Regulations 2002 Part 5 to
the extent of any inconsistency.
Note: Modifications prescribed for the purposes
of section 7(2) of the Act may be expressed to take effect from a date that
is earlier than the date on which the modifications are published in the
Gazette, see section 7(3) of the Act.
4. Modification of State taxing laws
(1) For the purposes of section 7(2) of the Act, each State taxing
law is taken to be modified to the extent necessary to give effect to
subregulation (2).
(2) If —
(a) a State taxing law applies, or could apply, to any extent, to or in
relation to an event, state of affairs or transaction, and the corresponding
applied law also applies, or could apply, to any extent, to or in relation to
the same event, state of affairs or transaction; and
(b) a person is required or permitted, or could be required or permitted,
to take an action under both the State taxing law and the corresponding applied
law in relation to the event, state of affairs or transaction; and
(c) the person has taken the action in accordance with the corresponding
applied law; and
(d) the Commissioner of State Revenue has sufficient information about the
event, state of affairs or transaction to carry out his or her functions in
relation to it under the State taxing law or the corresponding applied law or
both, as the case requires,
then —
(e) the person is not required to take the action under the State taxing
law; and
(f) the Commissioner may carry out his or her functions in relation to the
event, state of affairs or transaction as if the person had taken whatever
action is required or permitted under the State taxing law in relation to the
event, state of affairs or transaction.
(3) The particular modifications set out in these regulations of certain
State taxing laws have effect for the purposes of section 7(2) of the
Act.
Part 3 — Land
tax
Division 2 — The Land Tax Assessment
Act 2002
15. Modification of the Land Tax Assessment
Act 2002
This Division sets out modifications of the Land Tax Assessment
Act 2002 in its application as a law of Western Australia.
16. Section 4A inserted
After section 4 the following section is inserted —
“
4A. Application of Act in non-Commonwealth
places
(1) In this Act, unless the contrary intention appears —
(a) a reference to this Act is to be read as a reference to this Act in
its application as a law of Western Australia; and
(b) a reference to the regulations is to be read as a reference to the
Land Tax Assessment Regulations 2003 in their application as a law of
Western Australia; and
(c) a reference to the Land Tax Act 2002 is to be read as a
reference to that Act in its application as a law of Western Australia;
and
(d) a reference to the Taxation Administration Act 2003 is to
be read as a reference to that Act in its application as a law of Western
Australia.
(2) This Act is to be read with the applied Land Tax Assessment Act as a
single body of law.
”.
17. Section 5 modified
Section 5 is modified by inserting after
“State” —
“ (other than in Commonwealth places) ”.
18. Glossary modified
The Glossary clause 1 is modified by inserting in their appropriate
alphabetical positions —
“
applied Land Tax Act means the Land Tax Act 2002
of Western Australia in its application as a law of the Commonwealth in or in
relation to Commonwealth places in Western Australia in accordance with the
Commonwealth Act;
applied Land Tax Assessment Act means the Land Tax
Assessment Act 2002 of Western Australia in its application as a law of
the Commonwealth in or in relation to Commonwealth places in Western Australia
in accordance with the Commonwealth Act;
Commonwealth Act means the Commonwealth Places (Mirror
Taxes) Act 1998 of the Commonwealth;
”.
”.
7 The Business Tax Review (Assessment) Act 2003
s. 7 and s. 10 read as follows:
“
7. Financial years before the commencement day
(1) Despite the amendments effected by this Part, the Land Tax
Assessment Act 2002, as in force immediately before the commencement
day, continues to apply in relation to land tax payable for financial years that
commence before the commencement day.
(2) In this section —
commencement day means the day on which this Part comes into
operation.
10. Requirement to reassess
The Commissioner of State Revenue must make any reassessment necessary to
give effect to the amendments effected by this Part.
”.
8 The State Administrative Tribunal (Conferral of
Jurisdiction) Amendment and Repeal Act 2004 Pt. 5, the State
Administrative Tribunal Act 2004 s. 167 and 169, and the State
Administrative Tribunal Regulations 2004 r. 28 and 42 deal with
certain transitional issues some of which may be relevant for this
Act.
9 On the date as at which this compilation was prepared, the
State Superannuation Amendment Act 2007 s. 83 had not come into
operation. It reads as follows:
“
83. Land
Tax Assessment Act 2002 amended
(1) The amendments in this section are to the Land Tax Assessment
Act 2002.
(2) The Glossary clause 1 is amended in the definition of
“taxable authority” by deleting “Government Employees
Superannuation Board” and inserting instead —
“ State Superannuation Board ”.
”.