Western Australian Consolidated Acts

LAND TAX ASSESSMENT ACT 2002 - SECT 39B

39B .         Dwelling park land, concessions for

        (1)         If this section applies to land in respect of an assessment year, then —

            (a)         if the assessment year commenced before 1 July 2010, the land tax on the land is payable at 50% of the rate imposed for that assessment year by the Land Tax Act 2002 ;

            (b)         if the assessment year commenced on or after 1 July 2010, the land is exempt from land tax for that assessment year.

        (2)         The Commissioner is to make any reassessment necessary to give effect to this section in respect of an assessment year in respect of which an assessment has already been made.

        (3)         Section 18 does not apply to a concession or exemption that applies under this section.

        [Section 39B inserted by No. 10 of 2005 s. 7; amended by No. 30 of 2008 s. 17; No. 27 of 2010 s. 5.]