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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
Land Tax Bill 2001
CONTENTS
1. Short title 1
2. Commencement 2
3. Relationship with other Acts 2
4. Meaning of terms 2
5. Imposition of land tax 2
page i
83--1
Western Australia
LEGISLATIVE ASSEMBLY
Land Tax Bill 2001
A Bill for
An Act to impose land tax.
The Parliament of Western Australia enacts as follows:
1. Short title
This Act may be cited as the Land Tax Act 2001.
page 1
Land Tax Bill 2001
s. 2
2. Commencement
This Act comes into operation on the day on which the Taxation
Administration Act 2001 comes into operation.
3. Relationship with other Acts
5 The Land Tax Assessment Act 2001 and the Taxation
Administration Act 2001 are to be read with this Act as if they
formed a single Act.
4. Meaning of terms
The Glossaries at the end of the Taxation Administration
10 Act 2001 and the Land Tax Assessment Act 2001 define or affect
the meaning of some of the words and expressions used in this
Act and also affect the operation of other provisions.
5. Imposition of land tax
Land tax is imposed at the rates shown in the table to this
15 section according to the unimproved value of the land.
Land tax rates
Unimproved value
of the land
Exceeding Not exceeding Rate of land tax
($) ($)
0 50 000 Nil
50 000 100 000 $75.00 + 0.15 cent for each $1 in
excess of $50 000
100 000 190 000 $150.00 + 0.25 cent for each $1 in
excess of $100 000
190 000 325 000 $375.00 + 0.45 cent for each $1 in
excess of $190 000
325 000 550 000 $982.50 + 0.80 cent for each $1 in
excess of $325 000
page 2
Land Tax Bill 2001
s. 5
Unimproved value
of the land
Exceeding Not exceeding Rate of land tax
($) ($)
550 000 850 000 $2 782.50 + 1.20 cents for each $1
in excess of $550 000
850 000 1 250 000 $6 382.50 + 1.60 cents for each $1
in excess of $850 000
1 250 000 2 000 000 $12 782.50 + 2.00 cents for each $1
in excess of $1 250 000
2 000 000 5 000 000 $27 782.50 + 2.30 cents for each $1
in excess of $2 000 000
5 000 000 $96 782.50 + 2.50 cents for each $1
in excess of $5 000 000
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