Western Australian Numbered Acts Western Australian Numbered Acts (1)
Section 39A(3) is amended by inserting after
“subsection (4)” —
“ or (5A) ”.
(2)
Section 39A(4) is repealed and the following subsections are inserted
instead —
“
(4) The owner of land may apply to the Commissioner in the
approved form for a determination that the land is dwelling park land.
(5A) A person who
owned land in an assessment year ("year A") may apply to the Commissioner
in the approved form for a determination that the land was dwelling park land
as at midnight on 30 June in the financial year preceding year A.
(5B) An application
under subsection (5A) cannot be made —
(a) more
than 5 years after the original assessment for year A was made; or
(b) if
year A commenced before 1 July 2005.
”.
(3)
Section 39A(5) is amended by inserting after
“subsection (4)” —
“ or (5A) ”.
(4)
Section 39A(6) is repealed.
(5)
Section 39A(7) is amended by deleting
“subsection (4)(b)” and inserting instead —
“ subsection (4) ”.
(6) After
section 39A(7) the following subsection is inserted —
“
(8A) If a determination as to land is made as applied for
under subsection (5A), section 39B applies to that land in respect
of year A.
”.
(7)
Section 39A(8) is amended by deleting “subsections (6)
and (7)” and inserting instead —
“ subsections (7) and (8A) ”.
(8)
Section 39A(9) is amended by inserting after “is
made” —
“ as applied for under subsection (4) ”.
(9)
Section 39A(10) is amended by deleting “subsection (6),
(7),” and inserting instead —
“ subsection (7), (8A), ”.