Western Australian Consolidated Acts Western Australian Consolidated Acts (1) The Governor may
make regulations prescribing all matters that are required or permitted by
this Act to be prescribed or are necessary or convenient to be prescribed for
giving effect to this Act.
(2) Regulations
may —
(a)
require any agency or instrumentality of the Crown, or a local government or
any other public authority to furnish to the Commissioner details of any land
owned by or vested in it and which any other person is entitled to use for a
business, commercial, professional, or trade purpose under an agreement or
arrangement with it;
(b)
provide for the payment, in the circumstances specified in the regulations, of
the full amount of land tax less a discount at a rate prescribed by the
regulations;
(c)
provide that land tax may be paid in instalments, the first of the instalments
to be due and payable within 49 days after the date of the assessment
notice;
(d)
provide, when land tax is paid in instalments under the regulations, for the
imposition of a charge at a rate prescribed by the regulations;
(e)
provide, when an instalment is not paid under the regulations when it is due,
that the full amount of unpaid land tax is due and payable; and
(f)
provide for matters necessary or expedient for the payment of land tax in
instalments.
(3) Regulations may
create offences and provide, in respect of an offence so created, for the
imposition of a fine not exceeding $5 000.