Land tax is imposed at
the rates shown in the table to this section according to the unimproved value
of the land.
|
Unimproved value
of the land
|
|
|---|
|
Exceeding
($)
|
Not exceeding
($)
|
Rate of land tax
|
|
0
|
50 000
|
Nil
|
|
50 000
|
100 000
|
$75.00 + 0.15 cent for each $1 in excess of $50 000
|
|
100 000
|
190 000
|
$150.00 + 0.25 cent for each $1 in excess of $100 000
|
|
190 000
|
325 000
|
$375.00 + 0.45 cent for each $1 in excess of $190 000
|
|
325 000
|
550 000
|
$982.50 + 0.80 cent for each $1 in excess of $325 000
|
|
550 000
|
850 000
|
$2 782.50 + 1.20 cents for each $1 in excess of $550 000
|
|
850 000
|
1 250 000
|
$6 382.50 + 1.60 cents for each $1 in excess of $850 000
|
|
1 250 000
|
2 000 000
|
$12 782.50 + 2.00 cents for each $1 in excess of $1 250 000
|
|
2 000 000
|
5 000 000
|
$27 782.50 + 2.30 cents for each $1 in excess of $2 000 000
|
|
5 000 000
|
|
$96 782.50 + 2.50 cents for each $1 in excess of $5 000 000
|
Western Australian Numbered Acts