Western Australian Current Acts Western Australian Current Acts (1) Until a
superseding valuation comes into force under this Act, a rating or taxing
authority —
(a) may,
in respect of the financial or rating year commencing on 1 July 1979, or on
any date between 1 July 1979, and 1 February 1980, use —
(i)
any valuation used by the rating or taxing authority for
the assessment of any rate or tax in respect of the financial or rating year
ending on 30 June 1979, or on any date between 30 June 1979, and 31 January
1980, as the case may be; or
(ii)
any valuation determined on or before 30 June 1979, which
valuation, but for the coming into operation of this Act, might lawfully have
been used by the rating or taxing authority;
and
(b)
shall, in respect of the financial or rating year commencing on 1 July 1980,
or on any date between 1 July 1980, and 1 February 1981, and of all subsequent
financial or rating years, use any valuation used by the rating or taxing
authority for the assessment of any rate or tax in respect of the financial or
rating year ending on 30 June 1979, or on any date between 30 June 1979, and
31 January 1980, unless another valuation has been determined on or before 30
June 1979, which valuation (in this paragraph called the latter valuation ),
but for the coming into operation of this Act, might lawfully have been used
by the rating or taxing authority, in which case the rating or taxing
authority shall use the latter valuation.
(1a) Subject to
subsection (2), a valuation permitted or required by subsection (1) to be used
by a rating or taxing authority in respect of a particular financial or rating
year shall be deemed to be a valuation in force under this Act and the
valuation so permitted or required to be used shall, subject to addition,
deletion, correction or amendment, whether made before, on or after the coming
into operation of this Act, remain in force —
(a) in
the case of a valuation referred to in subsection (1)(a), until —
(i)
the end of the financial or rating year commencing on 1
July 1979, or on any date between 1 July 1979, and 1 February 1980; or
(ii)
superseded by a valuation under this Act;
whichever first
occurs; or
(b) in
the case of a valuation referred to in subsection (1)(b), until superseded by
a valuation under this Act.
(2) When in respect of
any land differing valuations are permitted or required by subsection (1) to
be used by a rating or taxing authority in respect of a particular financial
or rating year, each such valuation shall remain in force in accordance with
subsection (1a) only for the purposes for which it was made or used.
(3) For the purposes
of subsection (1), an annual value assigned to land in pursuance of any of the
rating and taxing Acts shall be deemed to be a determination of the gross
rental value within the meaning of this Act and an unimproved value assigned
to land in pursuance of any of the rating and taxing Acts shall be deemed to
be a determination of the unimproved value within the meaning of this Act,
notwithstanding any divergence in the terms in which any such value is defined
as between this Act and any of the rating and taxing Acts.
(4) Every objection or
appeal relating to the valuation of any land for the purpose of assessing any
rate or tax upon that land that was made or commenced under any of the rating
and taxing Acts and not finally disposed of at the coming into operation of
this Act shall subsist and be dealt with as if this Act had not been enacted.
(5) Every right of
objection or appeal relating to the valuation of any land for the purpose of
assessing any rate or tax upon that land that might have been exercised under
any of the rating and taxing Acts immediately before the coming into operation
of this Act may be exercised and, if exercised, shall subsist and be dealt
with as if this Act had not been enacted.
(6) This section does
not revive any expired right of objection or appeal.
[Section 5 amended: No. 22 of 1979 s. 3; No. 16 of
1981 s. 4.]