Western Australian Consolidated Acts

LAND TAX ASSESSMENT ACT 2002

TABLE OF PROVISIONS

           Long Title

   PART 1 -- Preliminary  

   1.      Short title  
   2.      Commencement  
   3.      Relationship with other Acts  
   4.      Terms used

   PART 2 -- Land tax liability and assessment

           Division 1 -- Liability to land tax  

   5.      Taxable land  
   6.      Time for payment of land tax  
   7.      Liability to pay land tax  
   8.      Certain persons and bodies taken to be owners of land  
   9.      Liability of agents or trustees  
   9A.     Owners to notify Commissioner of errors or omissions in assessment notices

           Division 2 -- Assessment of land tax  

   10.     Assessing land tax  
   11.     Two or more lots owned by one person, tax payable on  
   12.     Land owned jointly, tax payable on  
   13.     Calculating taxable value of part of a lot  
   14.     Newly subdivided private residential property, tax payable on  
   15.     Newly subdivided rural business land, tax payable on  
   15A.    Newly subdivided dwelling park land, tax payable on  
   16.     Non-strata home units, assessing tax on

   PART 3 -- Exemptions, concessions and rebates

           Division 1 -- General provisions  

   17.     Exempt land  
   18.     Partial exemptions or concessions  
   19.     Applying for exemption or concession  
   20.     Commissioner’s power to exempt land

           Division 2 -- Private residential property  

   21.     Residences owned by individuals, exemptions for  
   22.     Residence owned by executor etc., exemption for if beneficiary in will exercising right to reside  
   23A.    Residence owned by executor etc., exemption for if beneficiary in will has right to future ownership and is resident  
   23.     Continued exemption after death of resident  
   24.     Construction of private residence, one year exemption for  
   24A.    Construction of private residence, 2 year exemption for  
   25.     Refurbishment of private residence, one year exemption for  
   25A.    Refurbishment of private residence, 2 year exemption for  
   26.     Residence of disabled person held in trust, exemption for  
   26A.    Residence of disabled person owned by relative, exemption for  
   27.     Moving between 2 private residences, application of exemption  
   27A.    Construction or refurbishment of second private residence, 2 year exemption for  
   28.     Inner city residential property, rebate for

           Division 3 -- Rural business land  

   29.     Land used solely or principally for rural business, exemption for  
   30.     Other rural business land, concession for

           Division 4 -- Crown land and other land used for public purposes  

   31.     Land owned by Crown, public authority etc., exemption for  
   32.     Land owned by religious bodies, exemption for  
   33.     Land owned by educational institutions, exemption for  
   34.     Land used for public or religious hospitals, exemption for  
   35.     Mining tenements, exemption for  
   36.     Land used for various public purposes, exemption for  
   37.     Land owned by public charitable or benevolent institutions, exemption for  
   38.     Land owned by non-profit associations, exemption or concession for  
   38A.    Land used as aged care facility, exemption for  
   39.     Land used for retirement villages, exemption for

           Division 4A -- Land used for non-permanent residences  

   39A.    Land to which s. 39B applies  
   39B.    Dwelling park land, concessions for

           Division 5 -- Other exemptions and concessions  

   40.     Land owned by veteran’s surviving partner or mother, exemption for  
   41.     Land under conservation covenant, exemption for  
   42.     Land vacated for sale by mortgagee, one year exemption for  
   43A.    Newly subdivided land, concession for

   PART 4 -- Miscellaneous  

   43.     Occupier etc. of land to give information  
   44.     University land, Act applies to  
   45.     Contracts ineffective to alter incidence of land tax  
   45A.    Minor interests of joint owners, Commissioner may disregard  
   45B.    Effect of determination under s. 45A  
   46.     Regulations  
   47.      Transitional provisions
           SCHEDULE 1 -- Transitional provisions
           GLOSSARY
           Compilation table