Western Australian Consolidated Acts

LAND TAX ASSESSMENT ACT 2002 - SECT 31

31 .         Land owned by the Crown or other public authorities

        (1)         Land owned by, or vested in, the Crown, an agency or instrumentality of the Crown, a local government or another public statutory authority (except a taxable authority) is exempt for an assessment year unless, at midnight on 30 June in the financial year before the assessment year, there is a person or a taxable authority who or which is taken under section 8(1) or (2) respectively to be the owner of the land for the purposes of section 7.

        (2)         Despite subsection (1) and section 7, corridor land within the meaning of section 3 of the Rail Freight System Act 2000 is exempt, whether or not anyone is taken to be the owner of the land under section 8(1)(a) or (b).

        (3)         A person who is liable to pay taxes for an assessment year as a result of being taken to be the owner of land under section 8(1)(a) or (b) is entitled to a rebate of the taxes if —

            (a)         the lease, licence, agreement or arrangement by virtue of which the person is taken to be the owner of the land was terminated during the assessment year before its expiry;

            (b)         the termination occurred without the person’s consent, and was not a result of some default by the applicant; and

            (c)         the person applies to the Commissioner in the approved form.

        (4)         The rebate is calculated in accordance with the formula —

                where —

        A         =         the amount of taxes payable for the assessment year in relation to all the taxable land owned by the applicant;

        T         =         the proportion which the taxable value of the lot or parcel to which the termination relates bears to the aggregated taxable value;

        P         =         the proportion of the assessment year remaining after the day on which the lease, licence, agreement or arrangement was terminated.

        (5)         Subject to section 17 of the Taxation Administration Act 2003 , the Commissioner is to make any reassessment necessary to give effect to this section.

        (6)         In this section —

        taxes means land tax, penalty tax or charges under the regulations for land tax paid in instalments.

        [Section 31 amended by No. 19 of 2009 s. 13.]