Western Australian Numbered Acts Western Australian Numbered Acts (1) The Commissioner
may assess the amount of land tax payable on land on which a building
containing non-strata home units is situated in accordance with this section
if, apart from the building, no other improvements have been effected on the
land except —
(a)
improvements in the nature of draining, filling, excavation, grading or
levelling of the land, retaining walls or other structures or works for that
purpose, the removal of rocks, stone or soil, and the clearing of timber,
scrub or other vegetation; or
(b)
outbuildings, fences, garages or other improvements that are, in each case,
designed for the use or enjoyment of the home unit owners.
(2) The Commissioner
may make an assessment under this section —
(a) on
his or her own initiative; or
(b) on
the application of the owners for the time being of the home units.
(3) If land tax has
been assessed on the land for the assessment year in which the application is
made or during which the Commissioner decides to assess the land tax in
accordance with this section, the Commissioner may reassess the land tax
payable for that year in accordance with this section.
(4) However, a
reassessment under subsection (3) is only to be made in relation to the
assessment year referred to in that subsection.
(5) An
application —
(a) must
be made in the approved form by all the home unit owners jointly; and
(b) if
the land is owned by a body corporate, must be accompanied by a statement in
the approved form setting out the proportion of the value of the land to be
ascribed to each home unit owner for the purpose of calculating the amount of
land tax payable by the owner.
(6) A home unit owner
who is a registered proprietor of an undivided share in the land is liable to
pay land tax on the proportion of the unimproved value of the land that bears
to the unimproved value of the land the same proportion as the owner’s
share in the land bears to the land.
(7) A home unit owner
who is a shareholder in the body corporate that owns the land is liable to pay
land tax on the proportion of the unimproved value of the land that bears
to the unimproved value of the land the same proportion as the proportion of
the value of the land ascribed to the owner in the statement under
subsection (5)(b) bears to the total interests of all the shareholders in
the land.
(8) If the owner of a
home unit is liable to pay land tax assessed on a proportion of the unimproved
value of the land under subsection (6) or (7), and is also the owner of
any other land, then the part of the value of the land on which the home unit
is erected is taken to be land for the purposes of a land tax Act and is taken
to have the value assessed under the respective subsection.
(9) If the
Commissioner decides to assess or reassess the amount of land tax payable on
the land under this section for an assessment year, land tax on the land is to
be assessed under this section for each subsequent assessment year unless the
Commissioner revokes the decision under subsection (10).
(10) The Commissioner
may revoke the decision —
(a) on
his or her own initiative; or
(b) on
receiving a joint application for revocation from all the home unit owners for
the time being.