Western Australian Consolidated Acts Western Australian Consolidated Acts[s. 4]
Unless the contrary
intention appears —
agent includes every person who, in Western
Australia, for or on behalf of any other person (the principal) —
(a) has
the control or disposal of any real or personal property owned by the
principal, or the control, receipt, or disposal of any rents or proceeds
derived from the property; or
(b)
directly or indirectly, whether by negotiation or in any other way, sells or
disposes of any property, or offers any property for sale or disposition, or
solicits or procures the sale or disposition of the property;
aggregated taxable value , in relation to 2 or
more lots or parcels of land, means the amount equal to the sum of the taxable
values of each taxable lot or parcel;
approved means approved by the Commissioner;
assessment means assessment of land tax;
assessment year , in relation to land tax, means
the financial year for which the land tax is, or is to be, assessed;
building contract —
(a)
means a contract under which a builder undertakes to construct or refurbish a
private residence from the inception of the building work to the completion of
that work; and
(b) if,
for any reason, the work to be carried out under such a contract is not
completed — includes any further contract under which the work is
to be completed;
clause means a clause of this Glossary;
commencement date , for the construction or
refurbishment of a private residence, means —
(a) if
the residence is to be constructed or refurbished under a building
contract — the date when the contract is made; or
(b) if
the residence is to be constructed or refurbished by an
owner-builder — the date when the building permit for the work is
granted under the Building Act 2011 ;
completion date , for the construction or
refurbishment of a private residence, means the date when the construction or
refurbishment is completed to the point where the residence is ready for
occupation;
conservation covenant means a covenant
that —
(a)
restricts or prohibits certain activities on the land that could degrade the
environmental value of the land; and
(b) is
permanent and registered on the title to the land (if registration is
possible); and
(c) is
approved in writing by, or is entered into under a program approved in writing
by, the Minister to whom the administration of the Conservation and Land
Management Act 1984 is for the time being committed by the Governor;
disabled beneficiary , in relation to land held in
trust, means a person who has a beneficial interest in the trust, whether the
interest is contingent or otherwise, and who —
(a) is
qualified for a disability support pension under the Social Security
Act 1991 (Commonwealth) Part 2.3 (whether or not the person receives
that pension); or
(b) is
under 16 years of age and is cared for by a parent or guardian, within
the meaning given in the Social Security Act 1991 (Commonwealth), who is
qualified for a carer payment under Part 2.5 of that Act in respect of
that care (whether or not the person receives that payment); or
(c) is a
minor who is an orphan;
exempt , in relation to land, means exempt from
land tax;
exempt purpose , in relation to land, means a
purpose for which the land is used or reserved and by virtue of which the land
is exempt;
grazing business , in relation to the use of land,
includes its use on a commercial basis to produce income to the user from the
grazing of cattle, sheep, pigs or goats for the sale of the stock, its natural
increase, or its natural product but, except for a horse-breeding business,
does not include the grazing, agistment, breeding or training of horses;
home unit means —
(a) a
strata title home unit (as defined below); or
(b) a
non-strata home unit (as defined below);
horse-breeding business , in relation to the use
of land, means its use on a commercial basis to produce income to the user
from the rearing or breeding of horses for sale;
improvement scheme has the meaning given in the
Planning and Development Act 2005 section 4(1);
improvements , in relation to land, means all
works actually effected to the land, whether above or below the surface, and
includes fixtures, but does not include machinery, whether fixed to land or
not;
joint owners means persons who own land jointly or
in common, whether as partners or otherwise;
land includes all tenements and all interests in
land;
Land Information Authority means the Western
Australian Land Information Authority established by the
Land Information Authority Act 2006 section 5;
land tax means tax imposed under the Land Tax
Act 2002 ;
land tax Act means —
(a) this
Act; or
(b) the
Land Tax Act 2002 ; or
(c) the
Taxation Administration Act 2003 , to the extent that it relates to land
tax;
local planning scheme has the meaning given to
that term in the Planning and Development Act 2005 section 4;
lot has the meaning given in clause 2;
metropolitan region has the same meaning as it has
in the Planning and Development Act 2005 ;
non-profit association means a society, club or
association that is not carried on for the purpose of profit or gain to its
individual members;
non-rural zone , in relation to the location of
land, has a meaning affected by clause 4;
non-strata home unit means a part of a building,
being a building that —
(a)
contains 2 or more such parts, each of which is designed for use as a
self-contained unit for living purposes; and
(b) is
erected on land that is owned —
(i)
by 2 or more persons as tenants in common, each of whom
is the registered proprietor under the Transfer of Land Act 1893 of one
or more undivided shares in the whole of the land and is lawfully entitled,
under an agreement entered into between the person or his or her predecessor
in title and all other owners of undivided shares in the land or their
predecessors in title, to the exclusive right to occupy a specified home unit
in the building; or
(ii)
by a body corporate in which all issued shares are owned
by 2 or more persons, each of whom is entitled by ownership of shares in the
body corporate to the exclusive right to occupy a specified home unit in the
building;
owner —
(a) in
relation to land (except an interest in a home unit), means a person who is
entitled to the land for any estate of freehold in possession; or
(b) in
relation to an interest in a strata title home unit, means the proprietor of
the lot as defined in the Strata Titles Act 1985 ; or
(c) in
relation to a non-strata home unit, means a person who is entitled to an
exclusive right to occupy the home unit because the person —
(i)
is a shareholder in the body corporate which owns the
land on which the building containing the home unit is erected; or
(ii)
is the registered proprietor of an undivided share in the
land on which the building containing the home unit is erected;
or
(d) in
relation to any liability to pay land tax for land (including an interest in a
home unit), if a person or body is taken to be the owner of the land under
section 8, means the person or body;
owner-builder means an owner of private
residential property who constructs or refurbishes a private residence that
forms part of that property without entering into a building contract;
parcel means 2 or more lots of land that are
treated as a single property under clause 2;
primary residence , in relation to an individual,
means the individual’s sole or principal place of residence;
private residence means a building or part of a
building that was occupied, or fit to be occupied and intended by the owner to
be occupied, as a place of residence of one or more individuals, except a
building or part of a building that is —
(a) used
as a hotel, motel, hostel, lodging house or boarding house; or
(b)
ordinarily used for holiday accommodation; or
(c) used
as an educational institution, college, hospital or nursing home; or
(d) used
as a club; or
(e) used
as a home for aged or disabled persons by an eligible organisation within the
meaning of the Aged or Disabled Persons Care Act 1954 of the
Commonwealth; or
(f)
prescribed or of a prescribed class;
private residential property means —
(a) a
lot of land on which there is a private residence; or
(b) a
parcel of land on which there is a private residence constructed so that part
of the residence stands on each of the lots of land that constitute the
parcel; or
(c) an
interest in a home unit; or
(d) for
the purposes of sections 24, 24A, 27, 27A and 28 — a lot of
land on which a private residence is being or has been constructed;
public statutory authority means a body
established or continued in existence by or under an enactment;
registered means registered in the office of the
Land Information Authority, the Forests Department 2 , or the Department
of Mines 3 under the provisions of any Act for the registration of
titles to land, deeds, and other instruments;
reserved land , for the purposes of
section 32 or 33, has the meaning given in the respective section;
retirement village has the same meaning as in the
Retirement Villages Act 1992 ;
rural business , in relation to land, means the
use of the land on a commercial basis to produce income to the user from the
sale of produce or stock in the course of carrying out a business of a kind
referred to in section 29(1)(a) or (b);
rural business land means land on which a rural
business has been or is being carried on;
sport includes any game;
sports association means a non-profit association
whose principal object is to provide facilities for its members to engage in
any form of sport;
strata plan has the same meaning as in the
Strata Titles Act 1985 ;
strata scheme has the same meaning as in the
Strata Titles Act 1985 ;
strata title home unit means a lot in a strata
scheme, or survey-strata scheme, that is registered under the Strata Titles
Act 1985 ;
subdivided , in relation to land, has the meaning
given in clause 3;
subdividing owner , in relation to land,
means —
(a) the
owner of the land on the day on which the land is subdivided; or
(b) if
the ownership of the land changes on that day — the first owner on
that day;
survey-strata plan has the same meaning as in the
Strata Titles Act 1985 ;
survey-strata scheme has the same meaning as in
the Strata Titles Act 1985 ;
taxable authority means —
(a) the
Government Employees Superannuation Board within the meaning of the
State Superannuation Act 2000 ; or
(b) any
other body established or continued under or by an enactment that is
prescribed for the purposes of this paragraph;
taxable land means land on which land tax is
payable under section 5;
taxable value has the meaning given in
clause 6;
taxes , for the purposes of section 9 or 31,
has the meaning given in the respective section;
total net income , in relation to the owner of a
rural business, has the meaning given in clause 5;
trustee , in relation to land, means —
(a) a
person in whom the legal estate of the land is vested (whether solely or
jointly with other trustees), and whether appointed or constituted trustee by
act of parties, or by order or declaration of a court or by operation of law;
and
(b) an
executor or administrator, guardian, committee of management, receiver or
liquidator having the administration or control of the land; and
(c) a
person having or taking upon himself or herself the administration or control
of land effected by any express or implied trust, or acting in any fiduciary
capacity, or having the possession, control, or management of the land of a
person who is under a legal disability;
unimproved value of land, means the unimproved
value of the land determined under the Valuation of Land Act 1978 .
[Clause 1 amended by No. 40 of 2003
s. 6; No. 12 of 2004 s. 5; No. 12 of 2005 s. 5;
No. 38 of 2005 s. 15; No. 31 of 2006 s. 27; No. 60 of 2006
s. 142(2); No. 30 of 2008 s. 18(2); No. 19 of 2009
s. 12(1); No. 28 of 2010 s. 33(5)(a); No. 24 of 2011
s. 164(3).]
(1) In this Act unless
the contrary intention appears —
lot means a defined portion of land —
(a)
which is the whole of the land the subject of —
(i)
a Crown grant issued under the Land Act 1933
4 ; or
(ii)
a certificate of title registered under the
Transfer of Land Act 1893 ; or
(iii)
a certificate of Crown land title or qualified
certificate of Crown land title, created and registered under the
Transfer of Land Act 1893 ; or
(iv)
a survey into a location or lot under the
Land Administration Act 1997 section 27(2); or
(v)
a part-lot shown on a diagram or plan of survey of a
subdivision deposited with the Land Information Authority; or
(vi)
a conveyance registered under the Registration of Deeds
Act 1856 ; or
(vii)
a lot depicted on a strata plan or survey-strata plan
where the land the subject of the plan has been subdivided within the meaning
given in clause 3(1)(d) or (e); or
(viii)
an entitlement to occupy a non-strata home unit;
or
(b)
depicted on a plan or diagram available from, or deposited with, the Land
Information Authority and for which a separate Crown grant or certificate of
title has been or can be issued; or
(c)
depicted on a diagram or plan of survey of a subdivision approved by the
Western Australian Planning Commission.
[(2) deleted]
(3) If 2 or more lots
of land in the same ownership have common boundaries, the Commissioner may
treat the lots as a single property for valuation and assessment if it is
appropriate to do so.
(4) However, for the
purpose of determining the use of a lot or parcel of private residential
property, 2 or more lots of land are not to be treated as a single private
residential property unless the Commissioner is satisfied that the lot or lots
on which the private residence is constructed (the home lot ) and each other
lot (the other lots ) are established, and used by the individuals who reside
there, as one integrated area that constitutes the place of residence.
(5) In determining
whether to be satisfied as mentioned in subclause (4) the Commissioner
may have regard to the following —
(a) the
nature, extent and degree of permanence of any structures or other
improvements on the other lots;
(b) the
degree of physical separation of, and the means of access between, the home
lot and the other lots;
(c)
whether the appearance and physical characteristics of the home lot and the
other lots, taken together, are those of one integrated area;
(d) the
extent to which the home lot and other lots are collectively or separately
provided for in terms of matters such as —
(i)
fencing;
(ii)
means of access and egress;
(iii)
provision of water, power and other utilities;
(e) the
purposes for which the other lots are used and whether that use
is —
(i)
of a residential nature; and
(ii)
of an ongoing, not temporary or transient, nature;
(f)
whether the use of the home lot and the use of the other lots, taken together,
constitutes the use of all of the lots as one integrated place of residence;
(g) how
often the other lots are used and by whom;
(h) the
extent to which the activities undertaken on the other lots could be
undertaken at the home lot in the absence of the other lots;
(i)
the relative size of the lots;
(j) any
other matters the Commissioner considers relevant.
(6) For the purposes
of subclauses (3), (4) and (5) the intention of the owner of the land,
the individuals residing there or any other person, in relation to all or any
of the lots is irrelevant.
[Clause 2 amended by No. 60 of 2006
s. 142(3); No. 30 of 2008 s. 18(3)-(5); No. 19 of 2009
s. 12(2).]
(a) a
plan of subdivision of the land is approved by the Western Australian Planning
Commission for the purposes of section 135 of the Planning and
Development Act 2005 ; or
(b) a
transfer, conveyance, lease or mortgage of any land is approved by the
Commission under section 147(1) of that Act or an application for the
creation and registration of a certificate of title is approved by it under
section 147(2) of that Act and the effect of the approval is to allow a
dealing with a part of the land which is less than a whole lot; or
(c) on
an application for review under section 251 of that Act, the State
Administrative Tribunal gives an approval referred to in paragraph (a) or
(b); or
(d) in
the case of land that is the subject of a strata plan —
(i)
if the plan is required to be accompanied by a
certificate under the Strata Titles Act 1985 section 25 —
the plan is approved by the Commission; or
(ii)
if not — a certificate required under the
Strata Titles Act 1985 section 5B(2) is given by a local
government;
or
(e) a
statement is endorsed on a plan under section 25B of the Strata Titles
Act 1985 .
(2) An approval
referred to in subclause (1) is conclusively presumed to have been given
on the date appearing in the approval as endorsed on the plan, instrument or
application referred to in that paragraph.
[Clause 3 amended by No. 55 of 2004
s. 584; No. 38 of 2005 s. 15; No. 30 of 2008
s. 18(6).]
Land is in a non-rural
zone if the land is in the metropolitan region, or is outside the metropolitan
region but is not in an area zoned for rural purposes under a local planning
scheme or an improvement scheme.
[Clause 4 amended by No. 38 of 2005
s. 15; No. 28 of 2010 s. 33(5)(b).]
5 . Total net income of rural business owners
(1) For the purposes
of sections 29 and 30, the total net income of the owner of a rural
business is the amount equal to —
(a) if
the owner is an individual — the individual’s gross income
from all sources less the expenses of earning the income; or
(b) if
the owner is 2 or more individuals — the sum of the gross incomes
from all sources of all the individuals less the respective expenses of
earning the incomes; or
(c) if
the owner is a body corporate — the sum of the total net incomes of
the body corporate and of any other body corporate deemed to be related to it
under section 50 of the Corporations Act 2001 of the Commonwealth.
(2) If the ownership
of the land changes during a financial year, the percentage of the total net
income derived from the business or businesses by a person during the
financial year is calculated by reference to the total net income derived by
the person during the part of the year for which the person owned the land.
(1) Unless the
contrary intention appears, the taxable value of land is to be determined
under this clause.
(2) The taxable value
of land for a financial year is —
(a) if
the capped value of the land can be used in determining the taxable value for
that year, the lesser of these values at midnight on 30 June immediately
before that year —
(i)
the capped value of the land;
(ii)
the unimproved value of the land;
(b)
otherwise, the unimproved value of the land at midnight on 30 June
immediately before that year.
(3) The capped value
of land cannot be used in determining the taxable value of the land for a
financial year if the land is a lot that was created when land was subdivided
in the financial year immediately before that year.
(4) The capped value
of land at midnight on 30 June immediately before a financial year
is —
(a) if
under section 43A the concessional value of the land was the value on
which land tax on the land for the previous financial year was
payable — the prescribed percentage, for the financial year, of the
unimproved value of the land at midnight on 30 June immediately before
that previous financial year;
(b)
otherwise —
(i)
if the financial year is 2009/10 — the
prescribed percentage, for that year, of the unimproved value of the land at
midnight on 30 June 2008; or
(ii)
if the financial year is after 2009/10 — the
prescribed percentage, for that year, of the taxable value of the land for the
previous financial year.
[Clause 6 inserted by No. 19 of 2009
s. 12(3).]