Land Tax Relief Act 1992

This Act was repealed by the Revenue Laws Amendment and Repeal Act 2004 s. 38(2) (No. 12 of 2004) as at 29 Jun 2004 (see s. 2(1) and (2)).

 

 

Land Tax Relief Act 1992

Contents

1.Short title1

2.Commencement1

3.Interpretation1

4.Special provision for land tax for 1992/932

5.Application of principal Act and Land Tax Relief Act 19912

Notes

Compilation table3

 

Land Tax Relief Act 1992

An Act to make special provision for the valuations to be used for the assessment of land tax and Metropolitan Region Improvement Tax for certain years of assessment.

The Parliament of Western Australia enacts as follows:

1.Short title

This Act may be cited as the Land Tax Relief Act 1992.

2.Commencement

This Act comes into operation on the day on which it receives the Royal Assent.

3.Interpretation

(1)In this Act, unless the contrary intention appears — 

“1991/92 taxable value”, in relation to land, means the unimproved value upon which land tax was assessed in respect of the land for the year of assessment commencing on 1 July 1991 or would have been assessed had that land been assessable for that year;

“principal Act” means the Land Tax Assessment Act 1976;

“land tax” includes the Metropolitan Region Improvement Tax under section 41 of the Metropolitan Region Town Planning Scheme Act 1959;

“the 1992/93 year” means the year of assessment commencing on 1 July 1992.

(2)Expressions used in the principal Act have the same respective meanings in this Act.

[Section 3 amended by No. 55 of 1992 s.3 (1).]

4.Special provision for land tax for 1992/93

(1)All land tax for the 1992/93 year is to be levied and paid on land upon — 

(a)its 1991/92 taxable value; or

(b)the unimproved value of that land in force under the Valuation of Land Act 1978 on 30 June 1992 as a result of a valuation coming into force under that Act after 30 June 1991,

whichever is the lower.

(2)Any land tax under section 15A (2) (a) of the principal Act in respect of the 1992/93 year is to be levied and paid on land upon the unimproved value that applied to that land under subsection (1).

[Section 4 amended by No. 55 of 1992 s.3 (2).]

5.Application of principal Act and Land Tax Relief Act 1991

(1)This Act has effect notwithstanding anything in the principal Act but otherwise land tax for or in respect of the 1992/93 year is to be levied and paid in accordance with, and is otherwise governed by, the principal Act.

(2)In respect of land tax for or in respect of the 1992/93 year this Act has effect notwithstanding section 4 of the Land Tax Relief Act 1991 but this Act does not affect the operation of that section in relation to land tax for or in respect of any other year to which that section applies.

 

Notes

1.This is a compilation of the Land Tax Relief Act 1992 and includes all amendments effected by the other Acts referred to in the following Table.

Compilation table

Short title

Number and year

Assent

Commencement

Land Tax Relief Act 1992

23 of 1992

17 Jun 1992

17 Jun 1992

Land Tax Relief Amendment Act 1992 2

55 of 1992

10 Dec 1992

Deemed operative 17 Jun 1992 (see section 3(3)

This Act was repealed by the Revenue Laws Amendment and Repeal Act 2004 s. 38(2) (No. 12 of 2004) as at 29 Jun 2004 (see s. 2(1) and (2))

2Section 3 (3) of Act No. 55 of 1992 reads as follows — 

“

(3)As from immediately after the commencement of the Land Tax Relief Act 1992, that Act is deemed to have applied as amended by this section.

”.