Western Australian Consolidated Acts

LAND TAX ASSESSMENT ACT 2002 - SECT 22

22 .         Private residential property owned by executor or administrator — beneficiary with right to reside

                Private residential property is exempt for an assessment year if, at midnight on 30 June in the previous financial year —

            (a)         it is owned by an executor or administrator of a will as trustee; and

            (b)         an individual identified in the will —

                  (i)         is entitled under the will to the property as a tenant for life; or

                  (ii)         has a right under the will to use the property as a place of residence —

                        (I)         for as long as he or she wishes; or

        (II)         for a fixed or ascertainable period,

                whether or not the individual is or may become entitled under the will to ownership of all or part of the property at some future time;

                and

            (c)         the individual uses the property as his or her primary residence.

        [Section 22 amended by No. 40 of 2003 s. 8; No. 30 of 2008 s. 12.]