Western Australian Consolidated Acts

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LAND TAX ASSESSMENT ACT 2002 - SECT 39A

39A .         Land to which section 39B applies

        (1)         In this section —

        dwelling park land has the meaning given by subsection (2);

        dwelling park purposes means —

            (a)         the purpose of use as sites on which caravans, caravans and camps, or park homes, are or may be situated for habitation; and

            (b)         any related purpose or purposes;

        excluded purpose means the purpose of use —

            (a)         as a hotel, motel, hostel, lodging house or boarding house; or

            (b)         as premises not already mentioned in paragraph (a) that are the subject of a licence under the Liquor Control Act 1988 ;

        related purpose means a purpose, other than an excluded purpose, determined by the Commissioner, or prescribed, to be ancillary to the purpose of use as sites on which caravans, caravans and camps, or park homes, are or may be situated for habitation,

                and if a term used in this section is defined in section 5 of the Caravan Parks and Camping Grounds Act 1995 , it has the same meaning in this section.

        (2)         Land is dwelling park land if —

            (a)         the land is, or is part of, a caravan park or camping ground;

            (b)         the caravan park or camping ground is —

                  (i)         operated, or required to be operated, under a licence issued under the Caravan Parks and Camping Grounds Act 1995 ; or

                  (ii)         operated by a local government on land that is not owned by, or vested in, the local government;

                and

            (c)         the land is used solely for dwelling park purposes.

        (3)         In considering an application under subsection (4) or (5A) the Commissioner may regard land used for a related purpose as being used solely for dwelling park purposes even though it is used for another purpose in addition to the related purpose.

        (4)         The owner of land may apply to the Commissioner in the approved form for a determination that the land is dwelling park land.

        (5A)         A person who owned land in an assessment year ( year A ) may apply to the Commissioner in the approved form for a determination that the land was dwelling park land as at midnight on 30 June in the financial year preceding year A.

        (5B)         An application under subsection (5A) cannot be made —

            (a)         more than 5 years after the original assessment for year A was made; or

            (b)         if year A commenced before 1 July 2005.

        (5)         Without limiting subsection (4) or (5A), an application may be made for a determination as to land that constitutes a portion of a lot.

        [(6)         deleted]

        (7)         If a determination as to land is made as applied for under subsection (4), section 39B applies to that land in respect of each subsequent assessment year unless, before the beginning of that year —

            (a)         the land ceases to be dwelling park land; or

            (b)         there is a change in the ownership of the land.

        (8A)         If a determination as to land is made as applied for under subsection (5A), section 39B applies to that land in respect of year A.

        (8)         Despite subsections (7) and (8A), section 39B does not apply to land as to which a determination is made if an exemption under another provision of this Act applies to the land.

        (9)         If land as to which a determination is made as applied for under subsection (4) ceases to be dwelling park land, the owner of the land must notify the Commissioner to that effect before the beginning of the next assessment year, or within 3 months of the day on which the cessation occurred, whichever is later.

        (10)         A reference in subsection (7), (8A), (8) or (9) to land as to which a determination is made includes a reference to any part of that land.

        [Section 39A inserted by No. 10 of 2005 s. 7; amended by No. 73 of 2006 s. 114; No. 30 of 2008 s. 16.]



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