Western Australian Consolidated Acts (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.]