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STRATA TITLES ACT 1985 - SECT 65

65 .         Land tax and metropolitan region improvement tax

        (1)         For all purposes in relation to the imposition, assessment or recovery of land tax or metropolitan region improvement tax in respect of the parcel in a strata plan, the following provisions have effect —

            (a)         the unimproved value of the parcel shown in the valuation shall be apportioned by the Commissioner of State Revenue between the lots comprised in the parcel in proportion to the unit entitlements of the respective lots as shown on the registered strata plan; and

            (b)         the strata company is not liable in respect of the parcel for land tax or metropolitan region improvement tax; and

            (c)         for the purposes of the Land Tax Assessment Act 2002 and the Planning and Development Act 2005 , and subject to any concessions or exemptions that may be applicable, each lot shall be deemed to be a separate parcel of land with an unimproved value equal to that apportioned to it under paragraph (a).

        (2)         A reference in the Land Tax Assessment Act 2002 or the Planning and Development Act 2005 to an owner includes a proprietor of a lot.

        [Section 65 amended: No. 58 of 1995 s. 61; No. 45 of 2002 s. 23(2) and (3); No. 38 of 2005 s. 15.]



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