Western Australian Current Regulations

LAND TAX ASSESSMENT REGULATIONS 2003

TABLE OF PROVISIONS

   1.      Citation  
   2.      Commencement and application  
   3.      Terms and abbreviations used  
   4.      Tax payment arrangements not affected  
   5.      Taxpayer’s options in discharging liability to pay assessed amount  
   6.      Paying assessed amount in one discounted payment (option 1)  
   7.      Paying assessed amount in 2 instalments (option 2)  
   8.      Paying assessed amount in 3 instalments (option 3)  
   9.      Other arrangements for paying assessed amount  
   10A.    Incorrect payment of assessed amount  
   10.     Instalments to be multiples of 5 cents  
   11.     When full amount of land tax becomes due and payable  
   12.     Taxable authorities  
   12AA.   Circumstances in which subdivision does not cause parent lot to cease being a lot  
   12A.    Taxable value: prescribed percentage  
   13.     Inner city area  
   13A.    Land used for production-based agistment is used for primary production (s. 30A(1)(e))  
           14. Repeal and savings
           SCHEDULE 1 -- Inner city area