Western Australian Consolidated Acts

LAND TAX ASSESSMENT ACT 2002 - SECT 8

8 .         Certain persons and bodies taken to be owners of land

        (1)         A person is taken to be the owner of land for the purposes of section 7 if the person —

            (a)         is entitled to the land under any lease or licence from the Crown with or without the right of acquiring the fee simple; or

            (b)         is entitled to use the land for business, commercial, professional or trade purposes under an agreement or arrangement with the Crown, with an agency or instrumentality of the Crown or with a local government or public statutory authority.

        (2)         If a taxable authority has land vested in it by or under an enactment otherwise than as owner, the taxable authority is taken to be the owner of the land for the purposes of section 7.

        (3)         If an agreement has been made for the sale of land, whether or not the agreement is completed by transfer or conveyance, and whether or not it was made before or after this Act commenced, then for the purpose of ascertaining who is liable to pay land tax on the land —

            (a)         the vendor is taken to be the owner of the land until the purchaser obtains possession of the land; and

            (b)         the purchaser is taken to become the owner of the land when the purchaser obtains possession.