Western Australian Consolidated Acts

LAND TAX ASSESSMENT ACT 2002 - SECT 38A

38A .         Land used as aged care facility, exemption for

        (1)         In this section —

        aged care facility means any building or any part of a building used for the provision of a residential care service that is certified under the Commonwealth Aged Care Act 1997 , if the service has been certified having regard to the building or the part of the building;

        residential care has the meaning given in the Commonwealth Aged Care Act 1997 .

        (2)         Land is exempt for an assessment year if, at midnight 30 June in the previous financial year, it is used for the purposes of an aged care facility.

        [Section 38A inserted by No. 12 of 2007 s. 6.]