Western Australian Consolidated Acts

RATES AND CHARGES (REBATES AND DEFERMENTS) ACT 1992 - SECT 32A

32A .         Entitlement of surviving spouse or de facto partner

        (1)         In this section —

        deceased partner means the deceased spouse or de facto partner of a surviving partner;

        surviving partner means the surviving spouse or de facto partner of a deceased partner;

        surviving partner’s land means land belonging to or occupied by a surviving partner in the circumstances described in subsection (2)(b).

        (2)         If —

            (a)         immediately before the death of a spouse or de facto partner of a surviving partner, the deceased partner had a registered entitlement in respect of land; and

            (b)         that land, following the death of the spouse or de facto partner —

                  (i)         belongs to the surviving partner as a former joint tenant or tenant in common with the deceased partner; or

                  (ii)         belongs to the surviving partner as a beneficiary under the will or intestacy of the deceased partner; or

                  (iii)         is occupied by the surviving partner in the circumstances described in section 29(1)(b)(ii);

                and

            (c)         the surviving partner was liable for the payment of a prescribed charge in respect of that land —

                  (i)         at the commencement of the charged period ( period 1 ) immediately following the charged period in which the prescribed charge was last payable by the deceased partner; or

                  (ii)         at the commencement of each of period 1 and the following charged period ( period 2 );

                and

            (d)         the surviving partner was eligible under this Act to apply to the administrative authority to have an entitlement in respect of that land registered —

                  (i)         at the commencement of period 1; or

                  (ii)         at the commencement of each of period 1 and period 2;

                and

            (e)         upon application by the surviving partner an entitlement in respect of that land is registered —

                  (i)         before the end of period 1; or

                  (ii)         if paragraphs (c)(ii) and (d)(ii) apply, before the end of period 2,

                the surviving partner is taken to have had a registered entitlement at the commencement of period 1, or periods 1 and 2, as the case requires, and is to be treated accordingly for the purposes of this Act.

        (3)         If —

            (a)         subsection (2)(a) and (b) apply in relation to a deceased partner and the surviving partner; and

            (b)         the surviving partner —

                  (i)         was liable for the payment of a prescribed charge in respect of the surviving partner’s land in more than 2 charged periods after the charged period in which the prescribed charge was last payable by the deceased partner (the final period ); and

                  (ii)         was eligible under this Act to apply to the administrative authority to have an entitlement in respect of that land registered at the commencement of each of those charged periods;

                and

            (c)         the Minister is satisfied that, because of exceptional circumstances, an entitlement in respect of a surviving partner’s land has been registered in a charged period that is more than 2 charged periods after the final period,

                the Minister may declare that the surviving partner is taken to have had a registered entitlement in respect of the surviving partner’s land at the commencement of each of the charged periods specified in the declaration.

        (4)         A declaration under subsection (3) has effect according to its terms and the surviving partner is to be treated accordingly for the purposes of this Act.

        (5)         A surviving partner who is taken to have a registered entitlement in respect of the surviving partner’s land may pay the rebated amount in relation to the prescribed charge by the date specified in the notice requiring payment of the prescribed charge, or at the end of the charged period to which the notice relates, whichever is the later.

        [Section 32A inserted by No. 13 of 2007 s. 5.]