Western Australian Current Acts Western Australian Current Acts (1) As from the time
it becomes payable under the Land Tax Assessment Act 2002 section 7(1), land
tax is a charge on the land for which the tax is payable —
(a)
whether or not an assessment notice has been issued for the tax; and
(b)
whether or not the tax is due for payment; and
(c)
whether or not a memorial of the charge has been registered; and
(d)
whether or not the land is disposed of,
but ceases to be such
a charge when it is paid.
(2) If the land tax is
not paid by the due date, the Commissioner may lodge a memorial for
registration against the land.
(3) If a purported
payment of land tax is dishonoured, the tax is taken not to be paid by the due
date for the purposes of subsection (2) (even though the due date may not have
arrived when the purported payment is dishonoured).
[(4) deleted]
(5) The
taxpayer’s liability to pay the land tax continues until it is paid,
despite any disposition of the land.
(6) If there is a
disposition of the land before the tax is paid, the new owner becomes jointly
liable with the taxpayer to pay the tax except to the extent section 80(3)
provides otherwise.
(7) If land tax is
assessed in relation to land comprising a number of separate lots or parcels
—
(a) the
charge attaches to each separate lot or parcel; and
(b) the
amount secured by the charge on an individual lot or parcel is the amount that
bears to the total amount of the unpaid tax the same proportion that the
taxable value of the lot or parcel bears to the total taxable value of the
land.
(8) However, this
section does not apply in relation to land owned by, or vested in the State,
or any agency or instrumentality of the State, or a local government or any
other public statutory authority.
[Section 76 amended: No. 31 of 2008 s. 5 and 26;
No. 29 of 2012 s. 42 1 ; No. 11 of 2019 s. 11.]
[Modification, to section 76, to have effect under
the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see
Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice
2007 cl. 56 and endnote 1MC.]