Western Australian Numbered Acts

LAND TAX ASSESSMENT ACT 2002 (NO. 52 OF 2002) - SECT 40

40 .         Land owned by veteran’s surviving partner or mother

                Land is exempt for an assessment year to the extent of the first $10 000 of the value of the land on which land tax would otherwise be payable if, at midnight on 30 June in the previous financial year, the owner of the land is —

            (a)         a war widow or war widower, as defined in section 5E of the Veteran’s Entitlements Act 1986 of the Commonwealth; or

            (b)         a veteran’s widowed mother to whom a pension continues to be payable under subsection 4(6) of the Veteran’s Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 of the Commonwealth.