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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
Land Tax Amendment Bill 2015
Contents
1. Short title 2
2. Commencement 2
3. Act amended 2
4. Section 5 amended 2
142--1 page i
Western Australia
LEGISLATIVE ASSEMBLY
Land Tax Amendment Bill 2015
A Bill for
An Act to amend the Land Tax Act 2002.
The Parliament of Western Australia enacts as follows:
page 1
Land Tax Amendment Bill 2015
s. 1
1 1. Short title
2 This is the Land Tax Amendment Act 2015.
3 2. Commencement
4 This Act comes into operation as follows --
5 (a) sections 1 and 2 -- on the day on which this Act
6 receives the Royal Assent;
7 (b) the rest of the Act is deemed to have come into
8 operation on 1 July 2015.
9 3. Act amended
10 This Act amends the Land Tax Act 2002.
11 4. Section 5 amended
12 (1) In section 5 in the heading to Table 10 delete "and subsequent
13 financial years".
14 (2) After section 5 Table 10 insert:
15
16 Table 11: Land tax rates for 2015/16
17 and subsequent financial years
Taxable value of the land
Rate of land tax
Exceeding Not exceeding
($) ($)
0 300 000 Nil
300 000 420 000 A flat rate of $300
420 000 1 000 000 $300 + 0.25 cent for each $1 in
excess of $420 000
1 000 000 1 800 000 $1 750 + 0.90 cent for each $1 in
excess of $1 000 000
page 2
Land Tax Amendment Bill 2015
s. 4
Taxable value of the land
Rate of land tax
Exceeding Not exceeding
($) ($)
1 800 000 5 000 000 $8 950 + 1.80 cents for each $1
in excess of $1 800 000
5 000 000 11 000 000 $66 550 + 2.00 cents for each $1
in excess of $5 000 000
11 000 000 $186 550 + 2.67 cents for each
$1 in excess of $11 000 000
1
2
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