Western Australian Numbered Acts

LAND TAX ASSESSMENT ACT 2002 (NO. 52 OF 2002) - SECT 45

45 .         Contracts ineffective to alter incidence of land tax

        (1)         A contract, agreement or understanding that has or purports to have or might have the effect of removing, qualifying or altering the operation of an assessment or exemption, or of in any way affecting the incidence of an assessment or land tax or displacing the benefit of any exemption, is wholly void and inoperative as against the Commissioner so far as the contract, agreement, or understanding purports or is intended to have or might have that effect.

        (2)         Subsection (1) has effect whether the contract, agreement, or understanding —

            (a)         is arrived at or evidenced by matter of record under seal or by writing or by parol; or

            (b)         was made before or after the commencement of the land tax Acts.

        (3)         Except as provided in subsection (1), that subsection does not prejudice the validity of the contract, agreement, or understanding.