Western Australian Consolidated Acts

STRATA TITLES ACT 1985 - SECT 65A

65A .         Land tax etc. for survey-strata schemes

        (1)         This section applies to the imposition, assessment or recovery of land tax or metropolitan region improvement tax under the Land Tax Assessment Act 2002 and the Planning and Development Act 2005 in respect of the land in a survey-strata scheme.

        (2)         For the purposes referred to in subsection (1) —

            (a)         each lot shall be treated as a separate parcel of land, with an unimproved value as determined under section 62A, but subject to any concessions or exemptions that may be applicable;

            (b)         the strata company is not liable for land tax or metropolitan region improvement tax in respect of the lot; and

            (c)         a reference in the Acts referred to in subsection (1) to an owner includes a proprietor of a lot.

        [Section 65A inserted by No. 58 of 1995 s. 62; amended by No. 45 of 2002 s. 23(4); No. 38 of 2005 s. 15.]