Western Australian Consolidated Acts

METROPOLITAN REGION IMPROVEMENT TAX ACT 1959 - SECT 9

9 .         Rate of tax imposed after 30 June following commencement of Planning and Development Act 2005

                For the year of assessment commencing on 1 July immediately following the day on which the Planning and Development Act 2005 comes into operation  ⁵ , and for each subsequent year of assessment up to and including the year of assessment ending on 30 June 2007, the rate of Metropolitan Region Improvement Tax imposed by this Act and payable under the Planning and Development Act 2005 , is 0.15 cent for every dollar of the unimproved value of the land according to the valuation in force under the Valuation of Land Act 1978 at midnight on 30 June in the previous financial year.

        [Section 9 inserted by No. 39 of 2005 s. 4(2); amended by No. 12 of 2007 s. 8.]