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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
and Tax Assessment Amendment Bill 2010
CONTENTS
1. Short title 2
2. Commencement 2
3. Act amended 2
4. Section 15A amended 2
5. Section 39B amended 3
132--1 page i
Western Australia
LEGISLATIVE ASSEMBLY
Land Tax Assessment Amendment Bill 2010
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 2010
s. 1
1 1. Short title
2 This is the Land Tax Assessment Amendment Act 2010.
3 2. Commencement
4 This Act comes into operation as follows --
5 (a) sections 1 and 2 -- come into operation on the day on
6 which this Act receives the Royal Assent (assent day);
7 (b) the rest of the Act --
8 (i) comes into operation on 1 July 2010 if assent day
9 is not later than that day; or
10 (ii) is deemed to have come into operation on
11 1 July 2010 if assent day is later than that day.
12 3. Act amended
13 This Act amends the Land Tax Assessment Act 2002.
14 4. Section 15A amended
15 (1) In section 15A(1)(a) delete "under section 39B for any of the
16 5 financial years" and insert:
17
18 or exemption under section 39B for any of the
19 10 financial years
20
21 (2) In section 15A(2), (4) and (5) delete "5" and insert:
22
23 10
24
page 2
Land Tax Assessment Amendment Bill 2010
s. 5
1 5. Section 39B amended
2 (1) Delete section 39B(1) and insert:
3
4 (1) If this section applies to land in respect of an
5 assessment year, then --
6 (a) if the assessment year commenced before
7 1 July 2010, the land tax on the land is payable
8 at 50% of the rate imposed for that assessment
9 year by the Land Tax Act 2002;
10 (b) if the assessment year commenced on or after
11 1 July 2010, the land is exempt from land tax
12 for that assessment year.
13
14 (2) In section 39B(3) after "concession" insert:
15
16 or exemption that applies
17
18
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