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LAND TAX ASSESSMENT ACT 2002
TABLE OF PROVISIONS
Long Title
PART 1 -- Preliminary
1. Short title
2. Commencement
3. Relationship with other Acts
4. Terms used
PART 2 -- Land tax liability and assessment
Division 1 -- Liability to land tax
5.1M. 1MC Taxable land
6. Time for payment of land tax
7. Liability to pay land tax
8. Certain persons and bodies taken to be owners of land
9. Liability of agents or trustees
9A. Owners to notify Commissioner of errors or omissions in assessment notices
Division 2 -- Assessment of land tax
10. Assessing land tax
11. Two or more lots owned by one person, tax payable on
12. Land owned jointly, tax payable on
13. Calculating taxable value of part of a lot
14. Newly subdivided private residential property, tax payable on
15. Newly subdivided primary production business land, tax payable on
15A. Tax payable on newly subdivided dwelling or residential parks
15B. Tax payable on land containing former exempt build-to-rent developments
16. Non-strata home units, assessing tax on
PART 3 -- Exemptions, concessions and rebates
Division 1 -- General provisions
17. Exempt land
18. Whole and partial exemptions
18A. Taxable value of land subject to partial exemption
19. Applying for exemption or concession
20. Commissioner’s power to grant exemption or concession for land
20A. Owner of land subject to exemption or concession may be required to notify Commissioner of event or circumstance
Division 2 -- Private residential property
Subdivision 1 -- Exemptions and rebates for private residential property
21. Residences owned by individuals, exemptions for
22. Residence owned by executor etc., exemption for if beneficiary in will exercising right to reside
23A. Exemption for residence owned by executor or administrator if beneficiary in will has right to future ownership and is resident
23. Continued exemption after death of resident
24. Construction of private residence, one year exemption for
24A. Construction of private residence, 2 year exemption for
25. Refurbishment of private residence, one year exemption for
25A. Refurbishment of private residence, 2 year exemption for
26. Exemption for residence of disabled person held in trust
26A. Exemption for residence of disabled person owned by relative
26B. Exemption for property owned by individual in care
27. Moving between 2 private residences, application of exemption
27A. Construction or refurbishment of second private residence, 2 year exemption for
28. Inner city residential property, rebate for
Subdivision 2 -- Application of private residential exemptions to subdivided land
28A. Terms used
28B. Application of certain private residential exemptions to property subdivided during exemption period
28C. Application of requirements relating to sale or disposal of subdivided property
28D. Application of multi-year private residential exemptions to property subdivided during exemption period
28E. Ownership of land during period when land subdivided but certificates of title not issued
Subdivision 3 -- Special provisions for construction or refurbishment of private residence: commencement in period from 1 July 2020 to 30 June 2023
28F. Construction or refurbishment of private residence: 3 year exemption
28G. Construction or refurbishment of 2nd private residence: 2 year exemption
28H. Extension of exemption under s. 28F
28I. Extension of exemption under s. 28G
28J. No double exemption
28K. Reassessment
Division 3 -- Land used for primary production business
Subdivision 1 -- Terms used
29. Terms used
30A. What is primary production
30B. When land is used for primary production business
Subdivision 2 -- Primary production business exemption
30C. Exemption for rural land
30D. Exemption for non-rural land
30E. Exemption under section 30D after death of family owner or person related to family owner
Subdivision 3 -- Family owners of land and persons related to family owners of land
30G. References to individuals, family members and nominated individuals
30H. Family owner of land
30I. Persons related to family owner who is an individual
30J. Persons related to family corporation
30K. Persons related to trustee of family trust
30. Persons related to trustee of a family unit trust scheme
Division 4 -- Crown land and other land used for public purposes
31. Land owned by Crown, public authority etc., exemption for
32. Land owned by religious bodies, exemption for
33. Land owned by educational institutions, exemption for
34. Land used for public or religious hospitals, exemption for
35. Exemption for mining tenements
36. Land used for various public purposes, exemption for
37. Land owned by public charitable or benevolent institutions, exemption for
38AA. What is a relevant body
38AB. Application for a beneficial body determination
38AC. Beneficial body determination
38. Land owned by non-profit associations, exemption or concession for
38A. Land used as aged care facility, exemption for
39. Land used for retirement villages: exemption for
Division 4A -- Land used for dwelling or residential parks
39A. Terms used
39B. Exemption for land in dwelling or residential parks
39C. Calculating percentage for exemption for dwelling or residential parks
39D. Provisions about calculations under s. 39C
Division 4B -- Land used for build-to-rent developments
39E. Terms used
39F. Requirements for exemption relating to build-to-rent development
39G. Exceptions to leasing restrictions for exempt development
39H. Managing entities for exempt development
39I. Exemption for build-to-rent developments
39J. Limits on eligibility for build-to-rent exemption
39K. Exemption percentage where buildings partially used for build-to-rent dwellings
39L. Taxable value of land subject to partial build-to-rent exemptions
39M. Application for build-to-rent exemption
Division 5 -- Other exemptions and concessions
40. Land owned by veteran’s surviving partner or mother, exemption for
41. Land under conservation covenant, exemption for
42A. Land under biodiversity conservation covenant, exemption for
42. One year exemption for land vacated for sale by mortgagee
43A. Newly subdivided land, concession for
43B. Freehold reversion in parcel subdivided by leasehold scheme, exemption for
PART 4 -- Miscellaneous
43. Occupier etc. of land to give information
45. Contracts ineffective to alter incidence of land tax
45A. Minor interests of joint owners, Commissioner may disregard
45B. Effect of determination under s. 45A
46. Regulations
47. Transitional provisions
SCHEDULE 1 -- Transitional and validation provisions
GLOSSARY
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