Western Australian Consolidated Acts

LAND TAX ASSESSMENT ACT 2002 - SECT 45B

45B .         Effect of determination under s. 45A

                If the Commissioner makes a determination under section 45A that an interest in a lot or parcel of land is an interest that is to be disregarded —

            (a)         the owner of the interest is to be taken not to be an owner of the lot or parcel of land for the purposes of this Act; and

            (b)         the land tax payable on the land is to be assessed, and is payable, as if the land were wholly owned by the owner of the land who does not have an interest in the land in respect of which such a determination has been made.

        [Section 45B inserted by No. 31 of 2006 s. 30.]