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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
Revenue Laws Amendment Bill (No. 3) 2005
CONTENTS
Part 1 -- Preliminary
1. Short title 2
2. Commencement 2
Part 2 -- Land Tax Act 2002 amended
3. The Act amended in this Part 3
4. Section 5 amended 3
Part 3 -- Land Tax Assessment Act 2002
amended
5. The Act amended in this Part 4
6. Section 15A inserted 4
7. Part 3 Division 4A inserted 5
050--1 page i
Western Australia
LEGISLATIVE ASSEMBLY
Revenue Laws Amendment Bill (No. 3) 2005
A Bill for
An Act to amend the --
• Land Tax Act 2002; and
• Land Tax Assessment Act 2002.
The Parliament of Western Australia enacts as follows:
page 1
Revenue Laws Amendment Bill (No. 3) 2005
Part 1 Preliminary
s. 1
Part 1 -- Preliminary
1. Short title
This is the Revenue Laws Amendment Act (No. 3) 2005.
2. Commencement
5 (1) If this Act receives the Royal Assent before or on 1 July 2005, it
comes into operation on 1 July 2005.
(2) If this Act receives the Royal Assent after 1 July 2005, it is
deemed to have come into operation on 1 July 2005.
page 2
Revenue Laws Amendment Bill (No. 3) 2005
Land Tax Act 2002 amended Part 2
s. 3
Part 2 -- Land Tax Act 2002 amended
3. The Act amended in this Part
The amendments in this Part are to the Land Tax Act 2002*.
[* Act No. 51 of 2002.
5 For subsequent amendments see Western Australian
Legislation Information Tables for 2004, Table 1, p. 243.]
4. Section 5 amended
Section 5 is amended by deleting Table 4 and inserting
instead --
10 "
Table 4: Land tax rates for 2005/06 and subsequent
financial years
Unimproved value of the
land
Exceeding Not exceeding Rate of land tax
($) ($)
0 130 000 Nil
130 000 290 000 0.15 cent for each $1 in excess
of $130 000
290 000 750 000 $240.00 + 0.45 cent for each
$1 in excess of $290 000
750 000 2 000 000 $2 310.00 + 1.62 cents for
each $1 in excess of $750 000
2 000 000 5 000 000 $22 560.00 + 2.30 cents for
each $1 in excess of
$2 000 000
5 000 000 $91 560.00 + 2.50 cents for
each $1 in excess of
$5 000 000
".
page 3
Revenue Laws Amendment Bill (No. 3) 2005
Part 3 Land Tax Assessment Act 2002 amended
s. 5
Part 3 -- Land Tax Assessment Act 2002 amended
5. The Act amended in this Part
The amendments in this Part are to the Land Tax Assessment
Act 2002*.
5 [* Act No. 52 of 2002.
For subsequent amendments see Western Australian
Legislation Information Tables for 2004, Table 1, p. 243-4.]
6. Section 15A inserted
After section 15 the following section is inserted --
10 "
15A. Land tax on newly subdivided dwelling park land
(1) Land tax is payable in accordance with this section
when land is subdivided if --
(a) the land was subject to a concession under
15 section 39B for any of the 5 financial years
reckoned retrospectively from and including the
financial year in which the land was
subdivided; and
(b) the subdivision was not carried out only for the
20 purpose of defining an area of land to be taken
or resumed under an enactment relating to the
compulsory acquisition of land.
(2) The land tax is payable by the subdividing owner of the
land on the unimproved value of the taxable portion of
25 the land for each of the 5 financial years reckoned
retrospectively from and including the financial year in
which the land is subdivided.
(3) The taxable portion of the land is the area that remains
after subtracting from the whole area of the land the
30 area of any part of the land that, immediately after the
subdivision is completed, is dwelling park land under
section 39A(2) as a result of the subdividing owner's
use of the land.
page 4
Revenue Laws Amendment Bill (No. 3) 2005
Land Tax Assessment Act 2002 amended Part 3
s. 7
(4) The amount of land tax payable for each of those
5 financial years is assessed, at the rate applicable for
that year under the Land Tax Act 2002, as if the taxable
portion of the land were the only land of the
5 subdividing owner on which land tax was payable for
that year.
(5) The amount of land tax payable under this section on
any part of the taxable portion of the land for any of
those 5 financial years is reduced by the amount
10 already charged on that part for that year.
(6) The unimproved value of the taxable portion of the
land is the amount that bears to the unimproved value
of the whole of the land the same proportion as the area
of the taxable portion bears to the whole area of the
15 land.
(7) Nothing in this section affects the liability of any
person for land tax on the taxable portion of the land
for any financial year after that in which the land is
subdivided.
20 (8) Despite section 17(4) of the Taxation Administration
Act 2003, the Commissioner must make any
reassessment necessary to give effect to this section.
".
7. Part 3 Division 4A inserted
25 After section 39 the following Division is inserted --
"
Division 4A -- Land used for non-permanent residences
39A. Land to which section 39B applies
(1) In this section --
30 "dwelling park land" has the meaning given by
subsection (2);
page 5
Revenue Laws Amendment Bill (No. 3) 2005
Part 3 Land Tax Assessment Act 2002 amended
s. 7
"dwelling park purposes" means --
(a) the purpose of use as sites on which
caravans, caravans and camps, or park
homes, are or may be situated for habitation;
5 and
(b) any related purpose or purposes;
"excluded purpose" means the purpose of use --
(a) as a hotel, motel, hostel, lodging house or
boarding house; or
10 (b) as premises not already mentioned in
paragraph (a) that are the subject of a licence
under the Liquor Licensing Act 1988;
"related purpose" means a purpose, other than an
excluded purpose, determined by the
15 Commissioner, or prescribed, to be ancillary to the
purpose of use as sites on which caravans,
caravans and camps, or park homes, are or may be
situated for habitation,
and if a term used in this section is defined in section 5
20 of the Caravan Parks and Camping Grounds Act 1995,
it has the same meaning in this section.
(2) Land is dwelling park land if --
(a) the land is, or is part of, a caravan park or
camping ground;
25 (b) the caravan park or camping ground is --
(i) operated, or required to be operated,
under a licence issued under the
Caravan Parks and Camping Grounds
Act 1995; or
30 (ii) operated by a local government on land
that is not owned by, or vested in, the
local government;
and
page 6
Revenue Laws Amendment Bill (No. 3) 2005
Land Tax Assessment Act 2002 amended Part 3
s. 7
(c) the land is used solely for dwelling park
purposes.
(3) In considering an application under subsection (4) the
Commissioner may regard land used for a related
5 purpose as being used solely for dwelling park
purposes even though it is used for another purpose in
addition to the related purpose.
(4) The owner of land may apply to the Commissioner in
the approved form for a determination --
10 (a) that the land is dwelling park land and was
dwelling park land as at midnight on 30 June
preceding the application; or
(b) that the land is dwelling park land.
(5) Without limiting subsection (4), an application may be
15 made for a determination as to land that constitutes a
portion of a lot.
(6) If a determination as to land is made as applied for
under subsection (4)(a), section 39B applies to that
land in respect of --
20 (a) the assessment year in which the determination
was applied for; and
(b) each subsequent assessment year unless, before
the beginning of that year --
(i) the land ceases to be dwelling park land;
25 or
(ii) there is a change in the ownership of the
land.
(7) If a determination as to land is made as applied for
under subsection (4)(b), section 39B applies to that
30 land in respect of each subsequent assessment year
unless, before the beginning of that year --
(a) the land ceases to be dwelling park land; or
page 7
Revenue Laws Amendment Bill (No. 3) 2005
Part 3 Land Tax Assessment Act 2002 amended
s. 7
(b) there is a change in the ownership of the land.
(8) Despite subsections (6) and (7), section 39B does not
apply to land as to which a determination is made if an
exemption under another provision of this Act applies
5 to the land.
(9) If land as to which a determination is made ceases to be
dwelling park land, the owner of the land must notify
the Commissioner to that effect before the beginning of
the next assessment year, or within 3 months of the day
10 on which the cessation occurred, whichever is later.
(10) A reference in subsection (6), (7), (8) or (9) to land as
to which a determination is made includes a reference
to any part of that land.
39B. Concessional rates for land to which this section
15 applies
(1) If this section applies to land in respect of an
assessment year, then the land tax on the land is
payable at 50% of the rate imposed for the assessment
year by the Land Tax Act 2002.
20 (2) The Commissioner is to make any reassessment
necessary to give effect to this section in respect of an
assessment year referred to in section 39A(6)(a).
(3) Section 18 does not apply to a concession under this
section.
25 ".
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