Western Australian Current Acts

LOCAL GOVERNMENT ACT 1995 - SECT 6.26

6.26 .         Rateable land

        (1)         Except as provided in this section all land within a district is rateable land.

        (2)         The following land is not rateable land —

            (a)         land which is the property of the Crown and —

                  (i)         is being used or held for a public purpose; or

                  (ii)         is unoccupied, except —

                        (I)         where any person is, under paragraph (e) of the definition of owner in section 1.4, the owner of the land other than by reason of that person being the holder of a prospecting licence held under the Mining Act 1978 in respect of land the area of which does not exceed 10 ha or a miscellaneous licence held under that Act; or

        (II)         where and to the extent and manner in which a person mentioned in paragraph (f) of the definition of owner in section 1.4 occupies or makes use of the land;

                and

            (b)         land in the district of a local government while it is owned by the local government and is used for the purposes of that local government other than for purposes of a trading undertaking (as that term is defined in and for the purpose of section 3.59) of the local government; and

            (c)         land in a district while it is owned by a regional local government and is used for the purposes of that regional local government other than for the purposes of a trading undertaking (as that term is defined in and for the purpose of section 3.59) of the regional local government; and

            (d)         land used or held exclusively by a religious body as a place of public worship or in relation to that worship, a place of residence of a minister of religion, a convent, nunnery or monastery, or occupied exclusively by a religious brotherhood or sisterhood; and

            (e)         land used exclusively by a religious body as a school for the religious instruction of children; and

            (f)         land used exclusively as a non-government school within the meaning of the School Education Act 1999 ; and

            (g)         land used exclusively for charitable purposes; and

            (h)         land vested in trustees for agricultural or horticultural show purposes; and

                  (i)         land owned by Co-operative Bulk Handling Limited or leased from the Crown or a statutory authority (within the meaning of that term in the Financial Management Act 2006 ) by that co-operative and used solely for the storage of grain where that co-operative has agreed in writing to make a contribution to the local government; and

            (j)         land which is exempt from rates under any other written law; and

            (k)         land which is declared by the Minister to be exempt from rates.

        (3)         If Co-operative Bulk Handling Limited and the relevant local government cannot reach an agreement under subsection (2)(i) either that co-operative or the local government may refer the matter to the Minister for determination of the terms of the agreement and the decision of the Minister is final.

        (4)         The Minister may from time to time, under subsection (2)(k), declare that any land or part of any land is exempt from rates and by subsequent declaration cancel or vary the declaration.

        (5)         Notice of any declaration made under subsection (4) is to be published in the Gazette .

        (6)         Land does not cease to be used exclusively for a purpose mentioned in subsection (2) merely because it is used occasionally for another purpose which is of a charitable, benevolent, religious or public nature.

        [Section 6.26 amended: No. 36 of 1999 s. 247; No. 77 of 2006 Sch. 1 cl. 102; No. 24 of 2009 s. 506 (correction to reprint: Gazette 7 Sep 2012 p. 4329).]