Western Australian Current Acts Western Australian Current Acts (1) This section
applies to the imposition, assessment or recovery of land tax or metropolitan
region improvement tax under the Land Tax Assessment Act 2002 and the
Planning and Development Act 2005 in respect of the land in a survey-strata
scheme.
(2) For the purposes
referred to in subsection (1) —
(a) each
lot must be treated as a separate parcel of land, with an unimproved value as
determined under section 70, but subject to any concessions or exemptions that
may be applicable; and
(b) the
strata company is not liable for land tax or metropolitan region improvement
tax in respect of the lot.
[(c) deleted]
[Section 74, formerly section 65A, inserted: No.
58 of 1995 s. 62; amended: No. 45 of 2002 s. 23(4); No. 38 of 2005 s. 15;
amended, renumbered as section 74 and relocated: No. 30 of 2018 s. 68 and 84.]