Western Australian Consolidated Acts Western Australian Consolidated Acts1 This is a compilation of the Land Tax Assessment Act
2002 and includes the amendments made by the other written laws referred to
in the following table 5, 6, 10. The table also contains
information about any reprint.
|
Short title |
Number and year |
Assent |
Commencement |
|---|---|---|---|
|
52 of 2002 |
20 Mar 2003 |
1 Jul 2003 (see s. 2 and Gazette
27 Jun 2003 p. 2383) |
|
|
Acts Amendment (Equality of Status) Act 2003
Pt. 34 |
28 of 2003 |
22 May 2003 |
1 Jul 2003 (see s. 2 and Gazette
30 Jun 2003 p. 2579) |
|
Business Tax Review (Assessment) Act 2003
s. 4-8 7 |
40 of 2003 |
30 Jun 2003 |
1 Jul 2003 (see s. 2(1) and (2) and
Gazette 27 Jun 2003 p. 2383) |
|
Business Tax Review (Assessment) Act
(No. 2) 2003 s. 109 |
66 of 2003 |
5 Dec 2003 |
1 Jul 2003 (see s. 2(5) and Gazette
27 Jun 2003 p. 2383) |
|
Revenue Laws Amendment and Repeal Act 2004 Pt.
2 |
12 of 2004 |
29 Jun 2004 |
1 Jul 2004 (see s. 2(2)) |
|
State Administrative Tribunal (Conferral of Jurisdiction)
Amendment and Repeal Act 2004
Pt. 2 Div. 69 8 |
55 of 2004 |
24 Nov 2004 |
1 Jan 2005 (see s. 2 and Gazette
31 Dec 2004 p. 7130) |
|
Revenue Laws Amendment Act (No. 3) 2005 Pt.
3 |
10 of 2005 |
29 Aug 2005 |
1 Jul 2005 (see s. 2(2)) |
|
Revenue Laws Amendment Act (No. 2) 2005 Pt. 2
(s. 3-5) |
12 of 2005 |
30 Aug 2005 |
s. 5: 1 Jul 2003 (see
s. 2(2)); |
|
Planning and Development (Consequential and Transitional
Provisions) Act 2005 s. 15 |
38 of 2005 |
12 Dec 2005 |
9 Apr 2006 (see s. 2 and Gazette
21 Mar 2006 p. 1078) |
|
Revenue Laws Amendment Act 2006 Pt. 4
(s. 19-30) |
31 of 2006 |
4 Jul 2006 |
s. 20-27 and 29 and 30: 1 Jul 2006 (see
s. 2(5)); |
|
Reprint 1: The Land Tax Assessment Act 2002
as at 11 Aug 2006 (includes amendments listed
above) |
|||
|
60 of 2006 |
16 Nov 2006 |
1 Jan 2007 (see s. 2(1) and Gazette
8 Dec 2006 p. 5369) |
|
|
Liquor and Gaming Legislation Amendment Act 2006
s. 114 |
73 of 2006 |
13 Dec 2006 |
7 May 2007 (see s. 2(2) and Gazette 1 May 2007 p.
1893) |
|
Revenue Laws Amendment (Taxation) Act 2007 Pt.
3 |
12 of 2007 |
29 Jun 2007 |
30 Jun 2007 (see s. 2(c)(i)) |
|
Reprint 2: The Land Tax Assessment Act 2002
as at 28 Mar 2008 (includes amendments listed
above) |
|||
|
Revenue Laws Amendment Act 2008 Pt.
4 |
30 of 2008 |
27 Jun 2008 |
1 Jul 2008 (see s. 2(1)(c)(i)) |
|
Revenue Laws Amendment (Taxation) Act 2009 Pt.
2 |
19 of 2009 |
16 Sep 2009 |
1 Jul 2009 (see s. 2(b)(ii)) |
|
19 of 2010 |
28 Jun 2010 |
11 Sep 2010 (see s. 2(b) and Gazette
10 Sep 2010 p. 4341) |
|
|
Land Tax Assessment Amendment
Act 2010 |
27 of 2010 |
7 Jul 2010 |
Act other than s. 1 and 2: 1 Jul 2010 (see s.
2(b)(ii)); |
|
Approvals and Related Reforms (No. 4)
(Planning) Act 2010 s. 33 9 |
28 of 2010 |
19 Aug 2010 |
22 Nov 2010 (see s. 2(b) and Gazette 19 Nov 2010
p. 5709) |
|
Reprint 3: The Land Tax Assessment Act 2002
as at 11 Feb 2011 (includes amendments listed
above) |
|||
|
Building Act 2011 s. 164 |
24 of 2011 |
11 Jul 2011 |
2 Apr 2012 (see s. 2(b) and Gazette
13 Mar 2012 p. 1033) |
|
Metropolitan Redevelopment Authority Act 2011
s. 140 |
45 of 2011 |
12 Oct 2011 |
31 Dec 2011 (see s. 2(b) and Gazette
30 Dec 2011 p. 5573) |
2 Under the Conservation and Land Management Act 1984
s. 151(a) a reference in any written law to the Forests Department is
read as a reference to the Department of Conservation and Land Management unless
the context is such that it would be incorrect or inappropriate.
Under the Public Sector Management Act 1994 the names of
departments may be changed. At the time of this compilation the former
Department of Conservation and Land Management is called the Department of
Environment and Conservation.
3 Under the Public Sector Management Act 1994 the
designations of departments can be changed. At the time of this compilation the
designation of the Department of Mines has been changed to the Department of
Mines and Petroleum.
4 Under the Land Administration Act 1997
s. 281(3) a reference in a written law to the Land Act 1933 is,
unless the contrary intention appears, to be construed as if that reference were
a reference to the Land Administration Act 1997.
5 Under the Commonwealth Places (Mirror Taxes) Act 1998
s. 8(2) of the Commonwealth, this Act is to be read and construed with any
modifications referred to in subsection (1) of that section and, in
particular, with the modifications set out in the Commonwealth Places (Mirror
Taxes) (Modification of Applied Laws (WA)) Notice 2007.
6 Under the Commonwealth Places (Mirror Taxes Administration)
Act 1999 s. 7 this Act is to be read and construed with any
modifications referred to in subsection (1) of that section and, in
particular, with the modifications set out in the Commonwealth Places (Mirror
Taxes Administration) Regulations 2007.
7 The Business Tax Review (Assessment) Act 2003
s. 7 and s. 10 read as follows:
7. Financial years before the commencement day
(1) Despite the amendments effected by this Part, the Land Tax
Assessment Act 2002, as in force immediately before the commencement
day, continues to apply in relation to land tax payable for financial years that
commence before the commencement day.
(2) In this section —
commencement day means the day on which this Part comes into
operation.
10. Requirement to reassess
The Commissioner of State Revenue must make any reassessment necessary to
give effect to the amendments effected by this Part.
8 The State Administrative Tribunal (Conferral of
Jurisdiction) Amendment and Repeal Act 2004 Pt. 5, the State
Administrative Tribunal Act 2004 s. 167 and 169, and the State
Administrative Tribunal Regulations 2004 r. 28 and 42 deal with
certain transitional issues some of which may be relevant for this
Act.
9 The amendment in the Approvals and Related Reforms
(No. 4) (Planning) Act 2010 s. 33(4) is not included because
the subsection it sought to amend had been deleted by the Revenue Laws
Amendment (Taxation) Act 2009 s. 9 before the amendment purported
to come into operation.
10 The amendment in the State Superannuation Amendment Act
2007 s. 83 is not included because it was repealed by the State
Superannuation Amendment Act 2011 s. 4 before the amendment
purported to come into operation.
Defined
Terms
[This is a list of terms defined and
the provisions where they are defined. The list is not part of the
law.]
Defined Term Provision(s)
aged care
facility 38A(1)
agent Gl. cl. 1
aggregated taxable value Gl. cl.
1
approved Gl. cl. 1
assessment Gl. cl. 1
assessment year Gl. cl.
1
beneficiary 23A(1)(b)
building contract Gl. cl. 1
clause Gl. cl.
1
commencement date Gl. cl. 1
completion date Gl. cl. 1
conservation
covenant Gl. cl. 1
disabled beneficiary Gl. cl. 1
disabled
person 26A(1)
dwelling park land 39A(1)
dwelling park
purposes 39A(1)
excluded purpose 39A(1)
exempt Gl. cl. 1
exempt
purpose Gl. cl. 1
grazing business Gl. cl. 1
home lot Gl. cl. 2(4)
home
unit Gl. cl. 1
horse-breeding business Gl. cl. 1
improvement scheme Gl.
cl. 1
improvements Gl. cl. 1
joint owners Gl. cl. 1
land Gl. cl.
1
Land Information Authority Gl. cl. 1
land tax Gl. cl. 1
land tax
Act Gl. cl. 1
local planning scheme Gl. cl. 1
lot Gl. cl. 1 and
2(1)
metropolitan region Gl. cl. 1
new lot 43A(1)
non-profit
association Gl. cl. 1
non-rural zone Gl. cl. 1
non-strata home unit Gl.
cl. 1
old lot 43A(1)
other lots Gl. cl. 2(4)
owner Gl. cl.
1
owner-builder Gl. cl. 1
parcel Gl. cl. 1
primary residence Gl. cl.
1
private residence Gl. cl. 1
private residential property Gl. cl.
1
property A 27(1)
property B 27(1)(a)
public statutory authority Gl.
cl. 1
registered Gl. cl. 1
related purpose 39A(1)
reserved land 32(5),
33(6), Gl. cl. 1
residential care 38A(1)
retirement village Gl. cl.
1
rural business Gl. cl. 1
rural business land Gl. cl. 1
sport Gl. cl.
1
sports association Gl. cl. 1
strata plan Gl. cl. 1
strata scheme Gl.
cl. 1
strata title home unit Gl. cl. 1
subdivided Gl. cl. 1
subdividing
owner Gl. cl. 1
survey-strata plan Gl. cl. 1
survey-strata scheme Gl. cl.
1
taxable authority Gl. cl. 1
taxable land Gl. cl. 1
taxable value Gl.
cl. 1
taxes 9(6), 31(6), Gl. cl. 1
total net income Gl. cl.
1
trustee Gl. cl. 1
unimproved value Gl. cl.
1
year A 39A(5A)