Western Australia
Revenue Laws Amendment Act 2009
Western Australia
Revenue Laws Amendment Act 2009
CONTENTS
Part 1 — Preliminary matters
1. Short title 2
2. Commencement 2
Part 2 — Land Tax Act 2002 amended
3. Act amended 3
4. Section 5 amended 3
Part 3 — Metropolitan Region Improvement Tax Act 1959 amended
5. Act amended 4
6. Section 10 amended 4
Western Australia
Revenue Laws Amendment Act 2009
No. 3 of 2009
An Act to amend —
·the Land Tax Act 2002; and
·the Metropolitan Region Improvement Tax Act 1959.
[Assented to 14 May 2009]
The Parliament of Western Australia enacts as follows:
Part 1 — Preliminary matters
1. Short title
This is the Revenue Laws Amendment Act 2009
2. Commencement
This Act comes into operation as follows —
(a) Part 1 comes into operation on the day on which this Act receives the Royal Assent;
(b) the rest of the Act is deemed to have come into operation on 1 July 2008.
Part 2 — Land Tax Act 2002 amended
3. Act amended
This Part amends the Land Tax Act 2002.
4. Section 5 amended
In section 5 delete Table 7 and insert:
Table 7: Land tax rates for 2008/09 and subsequent financial years
Unimproved value |
Rate of land tax |
|
Exceeding ($) |
Not exceeding ($) |
|
0 |
300 000 |
Nil |
300 000 |
1 000 000 |
0.09 cent for each $1 in excess of $300 000 |
1 000 000 |
2 200 000 |
$630 + 0.47 cent for each |
2 200 000 |
5 500 000 |
$6 270 + 1.22 cents for each $1 in excess of $2 200 000 |
5 500 000 |
11 000 000 |
$46 530 + 1.46 cents for each $1 in excess of $5 500 000 |
11 000 000 |
|
$126 830 + 2.16 cents for each $1 in excess of $11 000 000 |
Part 3 — Metropolitan Region Improvement Tax Act 1959 amended
5. Act amended
This Part amends the Metropolitan Region Improvement Tax Act 1959.
6. Section 10 amended
In section 10 delete Table 2 and insert:
Table 2: Metropolitan Region Improvement Tax rates for 2008/09 and subsequent years of assessment
Unimproved value |
Rate of Metropolitan Region Improvement Tax |
|
Exceeding ($) |
Not exceeding ($) |
|
0 |
300 000 |
Nil |
300 000 |
|
0.14 cent for each $1 in excess of $300 000 |