Western Australian Consolidated Acts

METROPOLITAN REGION IMPROVEMENT TAX ACT 1959 - SECT 10

10 .         Rate of tax imposed after 30 June 2007

                The rates of Metropolitan Region Improvement Tax imposed by this Act and payable under the Planning and Development Act 2005 are set out in the Table to this section for the relevant year of assessment according to the value of the land referred to in the Table.

Table 1: Metropolitan Region Improvement Tax rates for 2007/08

Unimproved value of the land		Rate of Metropolitan Region Improvement Tax
Exceeding ($)	Not exceeding ($)
0	250 000	Nil
250 000		0.18 cent for each $1 in excess of $250 000

Table 2: Metropolitan Region Improvement Tax rates for 2008/09

Unimproved value of the land		Rate of Metropolitan Region Improvement Tax
Exceeding ($)	Not exceeding ($)
0	300 000	Nil
300 000		0.14 cent for each $1 in excess of $300 000

Table 3: Metropolitan Region Improvement Tax rates for 2009/10 and subsequent years of assessment

Taxable value of the land		Rate of Metropolitan Region Improvement Tax
Exceeding ($)	Not exceeding ($)
0	300 000	Nil
300 000		0.14 cent for each $1 in excess of $300 000

        [Section 10 inserted by No. 12 of 2007 s. 9; amended by No. 30 of 2008 s. 20; No. 3 of 2009 s. 6; No. 19 of 2009 s. 17.]