Western Australian Repealed Acts

This legislation has been repealed.

LAND TAX ASSESSMENT ACT 1976

TABLE OF PROVISIONS

           Long Title

   PART I -- Preliminary  

   1.      Short title  
   2.      Commencement  
   3.      Repeal and saving  
   5.      Interpretation  

   PART II -- Administration  

   6.      Power of Commissioner to administer Act  
   6A.     Application of Financial Administration and Audit Act 1985  
   7.      Power of delegation  
   8.      Power of inspection of public offices  
   9.      Other powers of inspection  
   10.     Attendance and giving evidence  
   11.     Secrecy  
   12.     Information obtained under this Act may be used under other Acts  

   PART III -- Liability to taxation  

   13.     Land tax  
   14.     Date of charge  
   15.     Payable by owner  
   15A.    Liability of owner who subdivides certain exempt land  
   15B.    Further provision relating to the subdivision of land previously exempt or taxed concessionally  
   16.     Joint owners  
   17.     Buyer in possession liable  
   18.     Seller to remain liable until delivery of possession  
   18A.    Certain public authorities to be treated as owners  
   19.     Assessment of certain home unit owners  
   20.     Agents, trustees, etc., how chargeable  

   PART IV -- Exemptions, concessions and rebates  

   21.     Exemptions and concessions for specified land  
   22.     Power of Commissioner to exempt land  
   23.     Rebates  
   23AA.   Rebate where lease etc. terminated before expiry  
   23AB.   Rebate for inner city residential land  
   23A.    Concessional unimproved value for certain subdivided land  

   PART V -- Returns  

   24.     Requirement for lodgment of returns  
   25.     Additional tax for late returns and omissions in returns  

   PART VI -- Valuations  

   26.     Unimproved value of land  

   PART VII -- Assessments  

   27.     Assessment to be made  
   28.     Notice of assessment  
   29.     Particulars in notice  
   30.     Assessment in certain cases  
   31.     Amendment of assessments  
   32.     Validity of assessment  
   33.     Evidentiary provision  
   34.     Assessments of trustees  

   PART VIII -- Objections and appeals  

   35.     Objection to assessment  
   36.     Appeal against assessment  
   37.     Objection or appeal  
   37A.    Liability to pay land tax not affected by objection or appeal  
   37B.    Amendment of assessment consequent on objection or appeal  

   PART IX -- Recovery of tax  

   38.     When tax payable  
   39.     Penalty for late payment  
   40.     Land tax and penalty a debt due to Her Majesty  
   41.     Tax recoverable by the Commissioner  
   42.     Procedure in Local Court  
   43.     Mode of service when defendant absent  
   44.     Commissioner may appear by public officer  
   45.     Tax to be a first charge on the land  
   46.     Prohibition on dealings in land  
   47.     Bona fide purchaser for value and his successors in title  
   48.     Certificates as to land tax charges  
   49.     Construction of section 48  
   50.     Power of sale  
   51.     Application of proceeds of sale  

   PART X -- Miscellaneous  

   52.     Duties and liabilities of a representative of a body corporate  
   53.     Offence by occupier or person in possession  
   54.     Penalty for making false returns, etc.  
   55.     Penalty for obstructing officers  
   56.     Requirements of Commissioner to be complied with  
   57.     Contracts affecting assessments, incidence of assessment etc., void  
   58.     General penalty  
   59.     Extended time for laying complaints  
   60.     Immunity of Commissioner and persons authorised by him  
   61.     Evidentiary provisions  
   62.     Regulations  
           SCHEDULE
           Compilation table