Western Australian Current Acts

LAND TAX ASSESSMENT ACT 2002

TABLE OF PROVISIONS

           Long Title

   PART 1 -- Preliminary  

   1.      Short title
            
   2.      Commencement
            
   3.      Relationship with other Acts
            
   4.      Terms used

   PART 2 -- Land tax liability and assessment

           Division 1 -- Liability to land tax  

   5.1M.   1MC Taxable land
            
   6.      Time for payment of land tax
            
   7.      Liability to pay land tax
            
   8.      Certain persons and bodies taken to be owners of land
            
   9.      Liability of agents or trustees
            
   9A.     Owners to notify Commissioner of errors or omissions in assessment notices

           Division 2 -- Assessment of land tax  

   10.     Assessing land tax
            
   11.     Two or more lots owned by one person, tax payable on
            
   12.     Land owned jointly, tax payable on
            
   13.     Calculating taxable value of part of a lot
            
   14.     Newly subdivided private residential property, tax payable on
            
   15.     Newly subdivided primary production business land, tax payable on
            
   15A.    Tax payable on newly subdivided dwelling or residential parks
            
   15B.    Tax payable on land containing former exempt build-to-rent developments
            
   16.     Non-strata home units, assessing tax on

   PART 3 -- Exemptions, concessions and rebates

           Division 1 -- General provisions  

   17.     Exempt land
            
   18.     Whole and partial exemptions
            
   18A.    Taxable value of land subject to partial exemption
            
   19.     Applying for exemption or concession
            
   20.     Commissioner’s power to grant exemption or concession for land
            
   20A.    Owner of land subject to exemption or concession may be required to notify Commissioner of event or circumstance

           Division 2 -- Private residential property

              Subdivision 1 -- Exemptions and rebates for private residential property  

   21.     Residences owned by individuals, exemptions for
            
   22.     Residence owned by executor etc., exemption for if beneficiary in will exercising right to reside
            
   23A.    Exemption for residence owned by executor or administrator if beneficiary in will has right to future ownership and is resident
            
   23.     Continued exemption after death of resident
            
   24.     Construction of private residence, one year exemption for
            
   24A.    Construction of private residence, 2 year exemption for
            
   25.     Refurbishment of private residence, one year exemption for
            
   25A.    Refurbishment of private residence, 2 year exemption for
            
   26.     Exemption for residence of disabled person held in trust
            
   26A.    Exemption for residence of disabled person owned by relative
            
   26B.    Exemption for property owned by individual in care
            
   27.     Moving between 2 private residences, application of exemption
            
   27A.    Construction or refurbishment of second private residence, 2 year exemption for
            
   28.     Inner city residential property, rebate for

              Subdivision 2 -- Application of private residential exemptions to subdivided land  

   28A.    Terms used
            
   28B.    Application of certain private residential exemptions to property subdivided during exemption period
            
   28C.    Application of requirements relating to sale or disposal of subdivided property
            
   28D.    Application of multi-year private residential exemptions to property subdivided during exemption period
            
   28E.    Ownership of land during period when land subdivided but certificates of title not issued

              Subdivision 3 -- Special provisions for construction or refurbishment of private residence: commencement in period from 1 July 2020 to 30 June 2023  

   28F.    Construction or refurbishment of private residence: 3 year exemption
            
   28G.    Construction or refurbishment of 2nd private residence: 2 year exemption
            
   28H.    Extension of exemption under s. 28F
            
           28I. Extension of exemption under s. 28G
            
           28J. No double exemption
            
   28K.    Reassessment

           Division 3 -- Land used for primary production business

              Subdivision 1 -- Terms used  

   29.     Terms used
            
   30A.    What is primary production
            
   30B.    When land is used for primary production business

              Subdivision 2 -- Primary production business exemption  

   30C.    Exemption for rural land
            
   30D.    Exemption for non-rural land
            
   30E.    Exemption under section 30D after death of family owner or person related to family owner

              Subdivision 3 -- Family owners of land and persons related to family owners of land  

   30G.    References to individuals, family members and nominated individuals
            
   30H.    Family owner of land
            
   30I.    Persons related to family owner who is an individual
            
   30J.    Persons related to family corporation
            
   30K.    Persons related to trustee of family trust
            
   30.     Persons related to trustee of a family unit trust scheme

           Division 4 -- Crown land and other land used for public purposes  

   31.     Land owned by Crown, public authority etc., exemption for
            
   32.     Land owned by religious bodies, exemption for
            
   33.     Land owned by educational institutions, exemption for
            
   34.     Land used for public or religious hospitals, exemption for
            
   35.     Exemption for mining tenements
            
   36.     Land used for various public purposes, exemption for
            
   37.     Land owned by public charitable or benevolent institutions, exemption for
            
   38AA.   What is a relevant body
            
   38AB.   Application for a beneficial body determination
            
   38AC.   Beneficial body determination
            
   38.     Land owned by non-profit associations, exemption or concession for
            
   38A.    Land used as aged care facility, exemption for
            
   39.     Land used for retirement villages: exemption for

           Division 4A -- Land used for dwelling or residential parks  

   39A.    Terms used
            
   39B.    Exemption for land in dwelling or residential parks
            
   39C.    Calculating percentage for exemption for dwelling or residential parks
            
   39D.    Provisions about calculations under s. 39C

           Division 4B -- Land used for build-to-rent developments  

   39E.    Terms used
            
   39F.    Requirements for exemption relating to build-to-rent development
            
   39G.    Exceptions to leasing restrictions for exempt development
            
   39H.    Managing entities for exempt development
            
   39I.    Exemption for build-to-rent developments
            
   39J.    Limits on eligibility for build-to-rent exemption
            
   39K.    Exemption percentage where buildings partially used for build-to-rent dwellings
            
   39L.    Taxable value of land subject to partial build-to-rent exemptions
            
   39M.    Application for build-to-rent exemption

           Division 5 -- Other exemptions and concessions  

   40.     Land owned by veteran’s surviving partner or mother, exemption for
            
   41.     Land under conservation covenant, exemption for
            
   42A.    Land under biodiversity conservation covenant, exemption for
            
   42.     One year exemption for land vacated for sale by mortgagee
            
   43A.    Newly subdivided land, concession for
            
   43B.    Freehold reversion in parcel subdivided by leasehold scheme, exemption for

   PART 4 -- Miscellaneous  

   43.     Occupier etc. of land to give information
            
   45.     Contracts ineffective to alter incidence of land tax
            
   45A.    Minor interests of joint owners, Commissioner may disregard
            
   45B.    Effect of determination under s. 45A
            
           46. Regulations
            
   47.      Transitional provisions
           SCHEDULE 1 -- Transitional and validation provisions
           GLOSSARY