Western Australian Consolidated Acts

LAND TAX ASSESSMENT ACT 2002 - SECT 39B

39B .         Concessional rates for land to which this section applies

        (1)         If this section applies to land in respect of an assessment year, 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 .

        (2)         The Commissioner is to make any reassessment necessary to give effect to this section in respect of an assessment year in respect of which an assessment has already been made.

        (3)         Section 18 does not apply to a concession under this section.

        [Section 39B inserted by No. 10 of 2005 s. 7; amended by No. 30 of 2008 s. 17.]