Western Australian Numbered Acts Western Australian Numbered Acts (1) Land is exempt for
an assessment year if —
(a) at
midnight on 30 June in the previous financial year, it is owned by, vested in
or held in trust for a sports association; and
(b) it
is used as a site for providing facilities (which may include facilities for
the sale of liquor) that are necessary for or conducive to the attainment of
the sporting objects of the association.
(2) Land is exempt for
an assessment year if —
(a) at
midnight on 30 June in the previous financial year, it is owned by, vested in
or held in trust for any non-profit association except a sports association;
and
(b) it
is used solely as a site for providing facilities (which may include
facilities for the sale of liquor) that are necessary for or conducive to the
attainment of the objects of the association, and are not available for use on
a paying basis by anyone except members of the association and their guests.
(3) If land is not
exempt under subsection (2) because it is not used solely as described in
that subsection, the land is to be taxed at the concessional rate of 50% of
the rate imposed by the Land Tax Act 2002 if at least half of the area
equal to the sum of the area of the land and the area of any part of a
building on the land that is capable of being let is used as described.