Western Australian Consolidated Acts Western Australian Consolidated Acts If land of a kind
referred to in section 29(3) or (4) is not exempt only because less than
one third of the owner’s total net income for a financial year was
derived from carrying out a rural business or rural businesses of that kind in
the State, or because the land is less than 100 hectares in area, then the
land tax on the land is payable at 50% of the rate imposed for the assessment
year by the Land Tax Act 2002 .