Western Australian Consolidated Acts

LAND TAX ASSESSMENT ACT 2002 - SCHEDULE 1

[s. 47]

        [Heading inserted by No. 31 of 2006 s. 26.]

Division 1  —  Provision for Revenue Laws Amendment Act 2006

        [Heading inserted by No. 31 of 2006 s. 26.]

1 .         Application of s. 24A, 25A and 27A

                Private residential property is exempt under section 24A, 25A or 27A (as inserted by Part 4 Division 2 of the Revenue Laws Amendment Act 2006 ) if the completion date for the construction or refurbishment of the private residence that forms part of the property is on or after 1 July 2006.

        [Clause 1 inserted by No. 31 of 2006 s. 26.]

Division 2  —  Provision for Revenue Laws Amendment (Taxation) Act 2009

        [Heading inserted by No. 19 of 2009 s. 11.]

2 .         Regulations for cl. 6

                If regulations made under section 46 for the purposes of prescribing the percentage for clause 6(4) are made after 1 July 2009, they may be deemed to have come into operation on 1 July 2009.

        [Clause 2 inserted by No. 19 of 2009 s. 11.]