Western Australian Consolidated Acts

LAND TAX ASSESSMENT ACT 2002 - SECT 11

11 .         Assessing land tax on 2 or more lots with the same ownership

        (1)         If a person owns 2 or more lots or parcels of taxable land, land tax is payable on the aggregated taxable value of all the taxable land owned by the person.

        (2)         However, if a trustee owns 2 or more lots or parcels of taxable land held, in severalty, in trust for different persons, then the land tax payable for each lot or parcel is assessed separately unless another provision of this Act specifically requires the land tax to be assessed on the lots or parcels jointly.

        (3)         If a trustee owns taxable land held in trust for another person and is also the beneficial owner of other land, the land tax payable on the land held in trust is assessed separately from the land tax payable on the land held beneficially, unless for any reason the land tax payable on the trust land and the beneficially held land is liable to be jointly assessed independently of this subsection.

        [Section 11 amended by No. 19 of 2009 s. 13.]