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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
Revenue Laws Amendment (Assessment)
Bill 2007
CONTENTS
Part 1 -- Preliminary
1. Short title 2
2. Commencement 2
Part 2 -- Rates and Charges (Rebates
and Deferments) Act 1992
amended
Division 1 -- The Act amended
3. The Act amended 3
Division 2 -- Amendments that come into
operation on day after assent day
4. Section 32 amended 3
5. Section 32A inserted 4
32A. Entitlement of surviving spouse or de facto
partner 4
6. Section 35 amended 7
7. Section 37 amended 7
Division 3 -- Amendments that come into
operation on 1 July 2007
8. Section 3 amended 8
9. Section 23 amended 8
10. Section 40 amended 9
11. Section 41 amended 9
12. Section 44 amended 10
206--1 page i
Revenue Laws Amendment (Assessment) Bill 2007
Contents
Part 3 -- Taxation Administration
Act 2003 amended
13. The Act amended 11
14. Section 23 amended 11
page ii
Western Australia
LEGISLATIVE ASSEMBLY
Revenue Laws Amendment (Assessment)
Bill 2007
A Bill for
An Act to amend --
• the Rates and Charges (Rebates and Deferments) Act 1992; and
• the Taxation Administration Act 2003.
The Parliament of Western Australia enacts as follows:
page 1
Revenue Laws Amendment (Assessment) Bill 2007
Part 1 Preliminary
s. 1
Part 1 -- Preliminary
1. Short title
This is the Revenue Laws Amendment (Assessment) Act 2007.
2. Commencement
5 This Act comes into operation, or is deemed to have come into
operation, as follows:
(a) Part 1 comes into operation on the day on which this Act
receives the Royal Assent ("assent day");
(b) Part 2 Divisions 1 and 2 and Part 3 come into operation
10 on the day after assent day;
(c) Part 2 Division 3 --
(i) comes into operation on 1 July 2007 if assent day
is not later than that day; or
(ii) is deemed to have come into operation on
15 1 July 2007 if assent day is later than that day.
page 2
Revenue Laws Amendment (Assessment) Bill 2007
Rates and Charges (Rebates and Deferments) Act 1992 Part 2
amended
The Act amended Division 1
s. 3
Part 2 -- Rates and Charges (Rebates and Deferments)
Act 1992 amended
Division 1 -- The Act amended
3. The Act amended
5 The amendments in this Part are to the Rates and Charges
(Rebates and Deferments) Act 1992*.
[* Reprint 2 as at 22 September 2006.
For subsequent amendments see Western Australian
Legislation Information Tables for 2006, Table 1, and
10 Act No. 77 of 2006.]
Division 2 -- Amendments that come into operation on day
after assent day
4. Section 32 amended
(1) Section 32(1) is amended by deleting paragraph (a) and "and"
15 after it and inserting instead --
"
(a) make an application to the administrative
authority in a manner specified in the
procedural manual; and
20 ".
(2) Section 32(1)(b) is amended by deleting "on the form or
subsequently" and inserting instead --
" when making the application, or subsequently, ".
(3) Section 32(1b) and (1c) are repealed and the following
25 subsections are inserted instead --
"
(1b) The details of an application made under subsection (1)
may be given by the administrative authority to whom
the application is made to any other administrative
page 3
Revenue Laws Amendment (Assessment) Bill 2007
Part 2 Rates and Charges (Rebates and Deferments) Act 1992
amended
Division 2 Amendments that come into operation on day after assent day
s. 5
authority to whom the applicant is liable to pay a
prescribed charge.
(1c) If the details of an application are given to an
administrative authority under subsection (1b), the
5 details are to be taken to be an application under
subsection (1) to that administrative authority for
registration of an entitlement as regards land.
".
5. Section 32A inserted
10 After section 32 the following section is inserted --
"
32A. Entitlement of surviving spouse or de facto partner
(1) In this section --
"deceased partner" means the deceased spouse or
15 de facto partner of a surviving partner;
"surviving partner" means the surviving spouse or
de facto partner of a deceased partner;
"surviving partner's land" means land belonging to
or occupied by a surviving partner in the
20 circumstances described in subsection (2)(b).
(2) If --
(a) immediately before the death of a spouse or
de facto partner of a surviving partner, the
deceased partner had a registered entitlement in
25 respect of land; and
(b) that land, following the death of the spouse or
de facto partner --
(i) belongs to the surviving partner as a
former joint tenant or tenant in common
30 with the deceased partner; or
page 4
Revenue Laws Amendment (Assessment) Bill 2007
Rates and Charges (Rebates and Deferments) Act 1992 Part 2
amended
Amendments that come into operation on day after assent day Division 2
s. 5
(ii) belongs to the surviving partner as a
beneficiary under the will or intestacy of
the deceased partner; or
(iii) is occupied by the surviving partner in
5 the circumstances described in
section 29(1)(b)(ii);
and
(c) the surviving partner was liable for the payment
of a prescribed charge in respect of that land --
10 (i) at the commencement of the charged
period ("period 1") immediately
following the charged period in which
the prescribed charge was last payable
by the deceased partner; or
15 (ii) at the commencement of each of
period 1 and the following charged
period ("period 2");
and
(d) the surviving partner was eligible under this
20 Act to apply to the administrative authority to
have an entitlement in respect of that land
registered --
(i) at the commencement of period 1; or
(ii) at the commencement of each of
25 period 1 and period 2;
and
(e) upon application by the surviving partner an
entitlement in respect of that land is
registered --
30 (i) before the end of period 1; or
page 5
Revenue Laws Amendment (Assessment) Bill 2007
Part 2 Rates and Charges (Rebates and Deferments) Act 1992
amended
Division 2 Amendments that come into operation on day after assent day
s. 5
(ii) if paragraphs (c)(ii) and (d)(ii) apply,
before the end of period 2,
the surviving partner is taken to have had a registered
entitlement at the commencement of period 1, or
5 periods 1 and 2, as the case requires, and is to be
treated accordingly for the purposes of this Act.
(3) If --
(a) subsection (2)(a) and (b) apply in relation to a
deceased partner and the surviving partner; and
10 (b) the surviving partner --
(i) was liable for the payment of a
prescribed charge in respect of the
surviving partner's land in more than 2
charged periods after the charged period
15 in which the prescribed charge was last
payable by the deceased partner (the
"final period"); and
(ii) was eligible under this Act to apply to
the administrative authority to have an
20 entitlement in respect of that land
registered at the commencement of each
of those charged periods;
and
(c) the Minister is satisfied that, because of
25 exceptional circumstances, an entitlement in
respect of a surviving partner's land has been
registered in a charged period that is more than
2 charged periods after the final period,
the Minister may declare that the surviving partner is
30 taken to have had a registered entitlement in respect of
the surviving partner's land at the commencement of
each of the charged periods specified in the declaration.
page 6
Revenue Laws Amendment (Assessment) Bill 2007
Rates and Charges (Rebates and Deferments) Act 1992 Part 2
amended
Amendments that come into operation on day after assent day Division 2
s. 6
(4) A declaration under subsection (3) has effect according
to its terms and the surviving partner is to be treated
accordingly for the purposes of this Act.
(5) A surviving partner who is taken to have a registered
5 entitlement in respect of the surviving partner's land
may pay the rebated amount in relation to the
prescribed charge by the date specified in the notice
requiring payment of the prescribed charge, or at the
end of the charged period to which the notice relates,
10 whichever is the later.
".
6. Section 35 amended
(1) Section 35(1) is amended by deleting "in writing" and inserting
instead --
15 " in a manner approved by the administrative authority ".
(2) Section 35(3) is amended by deleting "in writing" and inserting
instead --
" in a manner approved by the administrative authority ".
7. Section 37 amended
20 Section 37(2) is amended by deleting "in writing" and inserting
instead --
"
made in a manner approved by the administrative
authority
25 ".
page 7
Revenue Laws Amendment (Assessment) Bill 2007
Part 2 Rates and Charges (Rebates and Deferments) Act 1992
amended
Division 3 Amendments that come into operation on 1 July 2007
s. 8
Division 3 -- Amendments that come into operation on
1 July 2007
8. Section 3 amended
Section 3(1) is amended by deleting the definition of "pensioner
5 concession card" and inserting instead --
"
"pensioner concession card" means --
(a) a currently valid pensioner concession card
issued by or on behalf of the Commonwealth
10 Government; and
(b) a card prescribed by the regulations to be a
pensioner concession card for the purposes
of this Act,
but does not include a pensioner concession card
15 issued by or on behalf of the Commonwealth
Government that is, or is of a class that is,
excluded from this definition under the
regulations;
".
20 9. Section 23 amended
(1) Section 23(1) is amended as follows:
(a) by deleting paragraph (a) and "or" after it and inserting
instead --
"
25 (a) that person is the holder of a pensioner
concession card; and
";
(b) by deleting paragraph (aa) and "or" after it and
paragraph (b) and "and" after it.
page 8
Revenue Laws Amendment (Assessment) Bill 2007
Rates and Charges (Rebates and Deferments) Act 1992 Part 2
amended
Amendments that come into operation on 1 July 2007 Division 3
s. 10
(2) After section 23(1) the following subsection is inserted --
"
(1a) The regulations may provide that a person of a
prescribed class is not eligible to make an application
5 under subsection (1) despite being the holder of a
pensioner concession card.
".
10. Section 40 amended
(1) Section 40(2) is amended by deleting "charged period" and
10 inserting instead --
"
charged period or, if that person has been allowed an
extended period under subsection (2a), before the end
of that period
15 ".
(2) After section 40(2) the following subsection is inserted --
"
(2a) If the Minister is satisfied that a person to whom this
section applies has not paid the rebated amount before
20 the end of the charged period because of exceptional
circumstances, the Minister may allow that person an
extended period within which the payment may be
made.
".
25 11. Section 41 amended
Section 41 is amended by deleting "within the charged period"
and inserting instead --
"
before the end of the charged period or, if that person
30 has been allowed an extended period under
section 40(2a), before the end of that period
".
page 9
Revenue Laws Amendment (Assessment) Bill 2007
Part 2 Rates and Charges (Rebates and Deferments) Act 1992
amended
Division 3 Amendments that come into operation on 1 July 2007
s. 12
12. Section 44 amended
(1) Section 44(1) is amended by deleting "the charged period, or
such period as may have been specified under section 42(2),"
and inserting instead --
5 " a period prescribed under subsection (1a) ".
(2) After section 44(1) the following subsection is inserted --
"
(1a) For the purposes of subsection (1), the following
periods are prescribed:
10 (a) the charged period;
(b) if the person has been allowed an extended
period under section 40(2a), that period;
(c) if a period has been specified under
section 42(2), that period.
15 ".
page 10
Revenue Laws Amendment (Assessment) Bill 2007
Taxation Administration Act 2003 amended Part 3
s. 13
Part 3 -- Taxation Administration Act 2003 amended
13. The Act amended
The amendments in this Part are to the Taxation Administration
Act 2003*.
5 [* Reprint 1 as at 14 October 2005.
For subsequent amendments see Western Australian
Legislation Information Tables for 2006, Table 1, and
Act No. 77 of 2006.]
14. Section 23 amended
10 Section 23(2) is amended as follows:
(a) after paragraph (a) by inserting --
" or ";
(b) in paragraph (c) by deleting "or land tax imposed under
the Land Tax Act 2002 is waived under section 56." and
15 inserting instead --
" ; or ";
(c) after paragraph (c) by inserting --
"
(d) land tax imposed under the Land Tax Act 2002
20 or Metropolitan Region Improvement Tax
imposed under the Metropolitan Region
Improvement Tax Act 1959 is waived under
section 56.
".
25
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