Western Australian Numbered Acts Western Australian Numbered Acts (1) A taxpayer may
apply to the Commissioner for an exemption, concession or further concession
for any of the following land —
(a) any
proportion of private residential property that is used by an individual for a
purpose that is not an exempt purpose, where the private residential property
is exempt to some extent under section 21, 22 or 23 because of its use by the
individual as his or her primary residence as provided in the respective
section;
(b) land
that is not exempt under section 23 for an assessment year because it was
exempt under that section in the previous financial year, or because the
estate derived rent or income in the assessment year;
(c) land
used as holding paddocks for stock that is not exempt under section 29 only
because it is not used for that purpose in the course of carrying on a rural
business of a kind referred to in section 29;
(d) land
that is not exempt under section 29 because of the operation of
section 29(3) or (4);
(e) land
that is subject to a concession under section 30;
(f) land
that is not exempt under section 42 because of the operation of
section 42(3) or (4);
(g)
Crown land of which a person is taken to be the owner under section 8(1)
and which is not otherwise subject to an exemption or concession;
(h) land
sold by a religious body that would otherwise be taxable under section 32(2);
(i)
land sold by an educational institution that would
otherwise be taxable under section 33(2).
(2) The Commissioner
may grant the exemption, concession or further concession for the whole or
part of the land if the Commissioner is satisfied that there are reasonable
grounds for doing so.
(3) If the
Commissioner refuses to grant the exemption or concession, the applicant may
appeal to the Minister against the Commissioner’s decision.
(4) An appeal may be
made within 60 days after the date on which notice of the
Commissioner’s decision was issued, or within any further time allowed
by the Minister for reasonable cause shown by the applicant.
(5) The obligation to
pay, or the right to receive and recover land tax, is not affected by any
appeal to the Minister.
(6) The Minister is to
consider the appeal with all reasonable dispatch, and may either disallow it
or, if the applicant satisfies the Minister that there are reasonable grounds
for doing so, allow it wholly or in part.
(7) The Minister is to
give notice of the Minister’s decision on the appeal to the applicant.
(8) The Commissioner
is to make any reassessment necessary to give effect to a decision of the
Commissioner or the Minister under this section.