Western Australian Numbered Acts Western Australian Numbered Acts (1) Land is exempt for
an assessment year if —
(a) at
midnight on 30 June in the previous financial year it is owned by, vested in
or held in trust for a religious body; and
(b) it
is in good faith reserved or used as a site for religious purposes, including
a site for a church or a chapel, for public worship, for educational purposes
or for the residence of a minister of the religious body.
(2) However if, during
an assessment year, reserved land is used for any other purpose or is sold,
then land tax is payable on the land for the lesser of the following
periods —
(a) the
5 financial years reckoned retrospectively from and including the assessment
year;
(b) the
number of financial years from and including the first financial year for
which the land was exempt as a result of its use and ownership to and
including the assessment year.
(3) The amount of land
tax payable for each financial year for which land tax is payable under
subsection (2) is assessed at the rate applicable for that year under the
Land Tax Act 2002 .
(4) Despite
section 17(4) of the Taxation Administration Act 2003 , the
Commissioner is to make any reassessment necessary to give effect to
subsection (2).
(5) In this
section —
"reserved land", in relation to an assessment
year, means land that is exempt for that year under subsection (1)
because it is or was reserved as a site for the purposes referred to in
subsection (1)(b).