Western Australian Numbered Acts

LAND TAX ASSESSMENT ACT 2002 (NO. 52 OF 2002) - SECT 25

25 .         Exemptions during renovation of private residence

        (1)         Private residential property (except property held in trust) is exempt from land tax for an assessment year if —

            (a)         the property is owned by an individual;

            (b)         at midnight on 30 June in the financial year before the assessment year the private residence that forms part of the property was unoccupied, but only because the individual had ceased occupation, or not taken up occupation, to enable the private residence to be refurbished;

            (c)         the individual takes up occupation of the private residence during the assessment year, and is the first occupant of the private residence since the refurbishment; and

            (d)         no rent or other income was derived from the property by anyone in respect of the period between the beginning of the assessment year and the time when the property was reoccupied.

        (2)         However, the property is not exempt if any other private residential property owned by the same individual is exempt for the assessment year under another provision of this Division as a result of its use by the same individual as his or her primary residence.

        (3)         The Commissioner is to make any reassessment necessary to give effect to this section.