Western Australian Numbered Acts

LAND TAX ASSESSMENT ACT 2002 (NO. 52 OF 2002) - SECT 22

22 .         Private residential property owned by executor or administrator

                Private residential property is exempt for an assessment year if, at midnight on 30 June in the previous financial year —

            (a)         it is owned by an executor of a will as trustee;

            (b)         an individual identified in the will has a right under the will to use the property as a place of residence for as long as he or she wishes, but is not entitled under the will to any estate of freehold in possession of the property; and

            (c)         the individual uses the property as his or her primary residence.