Western Australian Consolidated Acts Western Australian Consolidated Acts (1) For all purposes
in relation to the imposition, assessment or recovery of land tax or
metropolitan region improvement tax in respect of the parcel in a strata plan,
the following provisions have effect —
(a) the
unimproved value of the parcel shown in the valuation shall be apportioned by
the Commissioner of State Revenue between the lots comprised in the parcel in
proportion to the unit entitlements of the respective lots as shown on the
registered strata plan;
(b) the
strata company is not liable in respect of the parcel for land tax or
metropolitan region improvement tax; and
(c) for
the purposes of the Land Tax Assessment Act 2002 and the
Planning and Development Act 2005 , and subject to any concessions or
exemptions that may be applicable, each lot shall be deemed to be a separate
parcel of land with an unimproved value equal to that apportioned to it under
paragraph (a).
(2) A reference in the
Land Tax Assessment Act 2002 or the
Planning and Development Act 2005 to an owner includes a proprietor of a
lot.
[Section 65 amended by No. 58 of 1995
s. 61; No. 45 of 2002 s. 23(2) and (3); No. 38 of 2005 s. 15.]