Western Australian Bills Western Australian Bills[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
and Tax Assessment Amendment Bill 2017
Contents
Part 1 -- Preliminary
1. Short title 2
2. Commencement 2
3. Act amended 2
Part 2 -- Amendments about liability
for land tax
4. Section 7 amended 3
5. Section 8 amended 3
6. Section 31 amended 3
7. Glossary amended 4
Part 3 -- Transitional and validation
provisions
8. Schedule 1 Division 5 inserted 5
Division 5 -- Provisions for Land Tax Assessment
Amendment Act 2017
16. Terms used 5
17. Validation of previous assessments 6
18. Land tax decisions made or pending 6
19. Reassessment 7
46--1 page i
Western Australia
LEGISLATIVE ASSEMBLY
Land Tax Assessment Amendment Bill 2017
A Bill for
An Act to amend the Land Tax Assessment Act 2002.
The Parliament of Western Australia enacts as follows:
page 1
Land Tax Assessment Amendment Bill 2017
Part 1 Preliminary
s. 1
1 Part 1 -- Preliminary
2 1. Short title
3 This is the Land Tax Assessment Amendment Act 2017.
4 2. Commencement
5 This Act comes into operation as follows --
6 (a) Part 2 is deemed to have come into operation
7 immediately after the Land Tax Assessment Act 2002
8 came into operation;
9 (b) the rest of the Act comes into operation on the day on
10 which this Act receives the Royal Assent.
11 3. Act amended
12 This Act amends the Land Tax Assessment Act 2002.
page 2
Land Tax Assessment Amendment Bill 2017
Amendments about liability for land tax Part 2
s. 4
1 Part 2 -- Amendments about liability for land tax
2 4. Section 7 amended
3 Delete section 7(3).
4 5. Section 8 amended
5 After section 8(1) insert:
6
7 (1A) Subsection (1)(b) does not apply if the agreement or
8 arrangement under which the person is entitled to use
9 the land is with a taxable authority.
10
11 6. Section 31 amended
12 In section 31(1):
13 (a) delete "(except a taxable authority)";
14 (b) delete "year, there is a person or a taxable authority who
15 or which is taken under section 8(1) or (2) respectively
16 to be the owner of the land for the purposes of
17 section 7." and insert:
18
19 year --
20 (a) the land is owned by a taxable authority; or
21 (b) a person or taxable authority is taken under
22 section 8(1) or (2) respectively to be the owner
23 of the land for the purposes of section 7.
24
page 3
Land Tax Assessment Amendment Bill 2017
Part 2 Amendments about liability for land tax
s. 7
1 7. Glossary amended
2 In the Glossary clause 1 delete the definition of public statutory
3 authority and insert:
4
5 public statutory authority means --
6 (a) a body, whether incorporated or not, that --
7 (i) is established or continued for a public
8 purpose under a written law; and
9 (ii) under the authority of a written law,
10 performs a statutory function on behalf of
11 the State;
12 or
13 (b) the holder of an office, if --
14 (i) the office is established or continued for a
15 public purpose under a written law; and
16 (ii) under the authority of a written law, the
17 holder of the office performs a statutory
18 function on behalf of the State;
19
page 4
Land Tax Assessment Amendment Bill 2017
Transitional and validation provisions Part 3
s. 8
1 Part 3 -- Transitional and validation provisions
2 8. Schedule 1 Division 5 inserted
3 At the end of Schedule 1 insert:
4
5 Division 5 -- Provisions for Land Tax Assessment
6 Amendment Act 2017
7 16. Terms used
8 In this Division --
9 amended Act means this Act as amended by the Land Tax
10 Assessment Amendment Act 2017 Part 2;
11 commencement means the day on which the Land Tax
12 Assessment Amendment Act 2017 Part 3 comes into
13 operation;
14 former Act means this Act as in force immediately before
15 the provisions of the Land Tax Assessment Amendment
16 Act 2017 came into operation, or were deemed to come into
17 operation, under section 2 of that Act;
18 non-public authority means a body that --
19 (a) was a public statutory authority under the former
20 Act; but
21 (b) is not a public statutory authority under the
22 amended Act;
23 previous assessment means an assessment for an assessment
24 year during the validation period made on the basis that --
25 (a) land owned by, or vested in, a non-public authority
26 was not exempt under section 31(1) of the former
27 Act; or
28 (b) section 8(1)(b) of the former Act did not apply in
29 respect of land that a person was entitled to use for
30 business, commercial, professional or trade
31 purposes under an agreement or arrangement with a
32 taxable authority;
page 5
Land Tax Assessment Amendment Bill 2017
Part 3 Transitional and validation provisions
s. 8
1 validation period means the period --
2 (a) beginning on the coming into operation of the Land
3 Tax Assessment Act 2002; and
4 (b) ending immediately before commencement.
5 17. Validation of previous assessments
6 (1) A previous assessment made, or purported to be made,
7 during the validation period is, and is to be taken to have
8 always been, as valid and effective as it would have been if
9 the amended Act had been in force when the assessment was
10 made.
11 (2) The rights, obligations and liabilities of all persons are taken
12 to be, and to have always been, the same as if a previous
13 assessment had been validly made.
14 (3) Anything done, or purportedly done, during the validation
15 period is as valid and effective, and is to be taken to have
16 always been as valid and effective, as it would have been if
17 a previous assessment had been validly made.
18 (4) In this clause, a reference to the doing of anything includes a
19 reference to an omission to do anything.
20 (5) This clause is subject to clause 18.
21 18. Land tax decisions made or pending
22 (1) In this clause --
23 decision means --
24 (a) a decision of a court or tribunal made under a land
25 tax Act before commencement; or
26 (b) an objection determined by the Commissioner
27 before commencement.
28 (2) To the extent of any conflict or inconsistency between
29 clause 17 and a decision, the decision prevails.
30 (3) Despite the Land Tax Assessment Amendment Act 2017
31 section 2(a), the validity of a decision is not to be called into
page 6
Land Tax Assessment Amendment Bill 2017
Transitional and validation provisions Part 3
s. 8
1 question on the grounds that it conflicts with or is
2 inconsistent with the amended Act.
3 (4) Clause 17 does not apply to, or in respect of, a previous
4 assessment to which paragraph (a) of the definition of
5 previous assessment in clause 16 applies if --
6 (a) an objection in respect of the assessment was
7 lodged, but not finally determined by the
8 Commissioner, under a land tax Act before
9 15 July 2015; or
10 (b) review proceedings in respect of the assessment
11 were commenced, but not finally determined, under
12 a land tax Act before 15 July 2015.
13 (5) Despite the amendments made by the Land Tax Assessment
14 Amendment Act 2017 Part 2, the former Act continues to
15 apply in respect of the determination of an objection or
16 proceedings to which subclause (4) applies.
17 19. Reassessment
18 Subject to the Taxation Administration Act 2003 section 17,
19 the Commissioner may make any reassessment necessary to
20 give effect to this Division and the amendments made by the
21 Land Tax Assessment Amendment Act 2017 Part 2.
22
23
[Index] [Search] [Download] [Related Items] [Help]