Western Australian Numbered Acts Western Australian Numbered Acts (1) Land tax payable
on land for an assessment year is payable by the person who is or was the
owner of the land at midnight on 30 June in the previous financial year.
(2) However, if a
person or a taxable authority is taken under section 8 to be the owner of
the land at that time, the land tax is payable by the person or the taxable
authority respectively.
(3) If a person and a
taxable authority are each taken under section 8(1) and (2) respectively
to be an owner of the land at that time, the land tax is payable by the
taxable authority.
(4) Joint owners of
land are jointly and severally liable for land tax payable on the land
regardless of each of the joint owner’s respective interests in, or use
of, the land.
(5) A person or
taxable authority who is liable to pay land tax is also liable to pay any
additional taxes, interest, penalties or charges payable under a land tax Act
in relation to the land tax.