Metropolitan Region Improvement Tax Act 1959

Reprint 3: The Act as at 9 May 2003


Guide for using this reprint

What the reprint includes

Endnotes, Compilation table, and Table of provisions that have not come into operation

1.Details about the original Act and legislation that has amended its text are shown in the Compilation table in endnote 1, at the back of the reprint. The table also shows any previous reprint.

2.Validation, transitional, savings, or other provisions identified in the Compilation table may be important. The table may refer to another endnote setting out the text of these provisions in full.

3.A table of provisions that have not come into operation, to be found in endnote 1a if it is needed, lists any provisions of the Act being reprinted that have not come into operation and any amendments that have not come into operation. The full text is set out in another endnote that is referred to in the table.

Notes amongst text (italicised and within square brackets)

1.If the reprint includes a section that was inserted, or has been amended, since the Act being reprinted was passed, editorial notes at the foot of the section give some history of how the section came to be as it is. If the section replaced an earlier section, no history of the earlier section is given (the full history of the Act is in the Compilation table).

Notes of this kind may also be at the foot of Schedules or headings.

2.The other kind of editorial note shows something has been —

•removed (because it was repealed or deleted from the law); or

•omitted under the Reprints Act 1984 s. 7(4) (because, although still technically part of the text, it no longer has any effect).

The text of anything removed or omitted can be found in an earlier reprint (if there is one) or one of the written laws identified in the Compilation table.

Reprint numbering and date

1.The reprint number (in the footer of each page of the document) shows how many times the Act has been reprinted. For example, numbering a reprint as “Reprint 3” would mean that the reprint was the 3rd reprint since the Act was passed. Reprint numbering was implemented as from 1 January 2003.

2.The information in the reprint is current on the date shown as the date as at which the Act is reprinted. That date is not the date when the reprint was published by the State Law Publisher and it is probably not the date when the most recent amendment had effect.

 

 

 

 

Reprinted under the Reprints Act 1984 as

at 9 May 2003

Metropolitan Region Improvement Tax Act 1959

CONTENTS

1.Short title1

2.Metropolitan Region Improvement Tax prior to 30 June 19621

3.Rate of tax imposed after 30 June 1962, and prior to 30 June 19671

4.Rate of tax imposed after 30 June 19672

5.Rate of tax imposed after 1 July 19762

6.Rate of tax imposed after 30 June 19873

7.Rate of tax imposed after 30 June 19933

Notes

Compilation table4

Provisions that have not come into operation5

 

 

Crest

Reprinted under the Reprints Act 1984 as

at 9 May 2003

Metropolitan Region Improvement Tax Act 1959

An Act to impose a Metropolitan Region Improvement Tax.

1.Short title

This Act may be cited as the Metropolitan Region Improvement Tax Act 1959 1.

2.Metropolitan Region Improvement Tax prior to 30 June 1962

For the year of assessment ending 30 June 1960, and for each year of assessment thereafter up to the year of assessment ending on 30 June 1962, the rate of Metropolitan Region Improvement Tax imposed by this Act and payable under the Metropolitan Region Town Planning Scheme Act 1959, is one halfpenny for every pound of the unimproved value as assessed by or under that Act and the Land Tax Assessment Act 1907 2, of all land chargeable with the tax.

3.Rate of tax imposed after 30 June 1962, and prior to 30 June 1967

For the year of assessment ending 30 June 1963, and for each year of assessment thereafter up to the year of assessment ending 30 June 1967, the rate of the tax referred to in section 2 and imposed and payable as provided in that section shall be three‑eighths of one penny for every pound of the unimproved value as assessed by or under the Metropolitan Region Town Planning Scheme Act 1959 and the Land Tax Assessment Act 1907 2, of all land chargeable with the tax, and which rate of tax shall on and after 14 February 1966, be read and construed as five thirty‑seconds of one cent for every dollar of the unimproved value as so assessed.

[Section 3 inserted by No. 37 of 1961 s. 2; amended by No. 113 of 1965 s. 4(1); No. 31 of 1966 s. 2.]

4.Rate of tax imposed after 30 June 1967

For the year of assessment ending 30 June 1968, and for each year of assessment thereafter up to the year of assessment ending 30 June 1976, the rate of the tax referred to in section 2 and imposed and payable as provided in that section shall be one‑quarter of one cent for every dollar of the unimproved value, as assessed by or under the Metropolitan Region Town Planning Scheme Act 1959 and the Land Tax Assessment Act 1907 2, of all land chargeable with the tax.

[Section 4 inserted by No. 31 of 1966 s. 3; amended by No. 9 of 1976 s. 3.]

5.Rate of tax imposed after 1 July 1976

For the year of assessment commencing on 1 July 1976, and for each year of assessment thereafter up to the year of assessment ending on 30 June 1987, the rate of tax referred to in section 2 and imposed and payable as provided in that section shall be one‑quarter of one cent for every dollar of the unimproved value, as assessed by or under the Metropolitan Region Town Planning Scheme Act 1959 and the Land Tax Assessment Act 1976, of all land chargeable with the tax.

[Section 5 inserted by No. 9 of 1976 s. 4; amended by No. 70 of 1986 s. 4.]

6.Rate of tax imposed after 30 June 1987

For the year of assessment commencing on 1 July 1987 and for each year of assessment thereafter up to and including the year of assessment ending on 30 June 1993, the rate of tax referred to in section 2 and imposed and payable as provided in that section shall be 0.225 cent for every dollar of the unimproved value, within the meaning of the Land Tax Assessment Act 1976, of all land chargeable with the tax.

[Section 6 inserted by No. 70 of 1986 s. 5; amended by No. 16 of 1993 s. 8; No. 17 of 1993 s. 13.]

7.Rate of tax imposed after 30 June 1993

For the year of assessment commencing on 1 July 1993, and for each year of assessment thereafter, the rate of tax referred to in section 2 and imposed and payable as provided in that section shall be 0.15 cent for every dollar of the unimproved value, within the meaning of the Land Tax Assessment Act 1976, of all land chargeable with the tax.

[Section 7 inserted by No. 16 of 1993 s. 9.]

dline

 

Notes

1This reprint is a compilation as at 9 May 2003 of the Metropolitan Region Improvement Tax Act 1959 and includes the amendments made by the other written laws referred to in the following table 1a, 3, 4. The table also contains information about any reprint.

Compilation table

Short title

Number and year

Assent

Commencement

Metropolitan Region Improvement Tax Act 1959

69 of 1959

10 Dec 1959

10 Dec 1959

Metropolitan Region Improvement Tax Act Amendment Act 1961

37 of 1961

6 Nov 1961

6 Nov 1961

Decimal Currency Act 1965

113 of 1965

21 Dec 1965

s. 4-9: 14 Feb 1966 (see s. 2(2));
balance: 21 Dec 1965 (see s. 2(1))

Metropolitan Region Improvement Tax Act Amendment Act 1966

31 of 1966

27 Oct 1966

27 Oct 1966

Reprint of the Metropolitan Region Improvement Tax Act 1959 approved 9 Feb 1973 (includes amendments listed above)

Metropolitan Region Improvement Tax Act Amendment Act 1976

9 of 1976

27 May 1976

1 Jul 1976 (see s. 2)

Reprint of the Metropolitan Region Improvement Tax Act 1959 approved 29 Apr 1980 (includes amendments listed above)

Metropolitan Region Improvement Tax Amendment Act 1986

70 of 1986

4 Dec 1986

4 Dec 1986 (see s. 2)

Taxation Legislation Amendment Act 1993 Pt. 3

16 of 1993

29 Nov 1993

1 Jul 1993 (see s. 2)

Acts Amendment (Annual Valuations and Land Tax) Act 1993 s. 13 5

17 of 1993

29 Nov 1993

29 Nov 1993 (see s. 2)

Reprint 3: The Metropolitan Region Improvement Tax Act 1959 as at 9 May 2003 (includes amendments listed above)

 

1aOn the date as at which this reprint was prepared, provisions referred to in the following table had not come into operation and were therefore not included in compiling this reprint. For the text of the provisions see the endnote referred to in the table.

Provisions that have not come into operation

Short title

Number and year

Assent

Commencement

Taxation Administration (Consequential Provisions) (Taxing) Act 2002 Pt. 2 6

46 of 2002

20 Mar 2003

Operative on commencement of Taxation Administration Act 2003 (see s. 2)

2Repealed by the Land Tax Assessment Act 1976.

3Under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7 this Act is to be read and construed with any modifications referred to in subsection (1) of that section and, in particular, with the modifications set out in the Commonwealth Places (Mirror Taxes Administration) Regulations 2002. Pt. 1 and Pt. 5 Div. 1 of those regulations read as follows:

“

Part 1 — Preliminary

1.Citation

These regulations may be cited as the Commonwealth Places (Mirror Taxes Administration) Regulations 2002.

2.Commencement

(1)These regulations do not have effect unless an arrangement is in operation under section 5 of the Act.

(2)When such an arrangement is in operation, these regulations and the modifications they prescribe are deemed to have taken effect on 6 October 1997.

(3)If a State taxing law was repealed before these regulations take effect then, despite the repeal, when these regulations are deemed under subsection (2) to have taken effect, the repealed law is deemed to have been modified, in accordance with these regulations, on 6 October 1997.

3.Modification of State taxing laws

(1)In its operation as an applied WA law, the Act is modified by omitting section 7.

(2)For the purposes of section 7(2) of the Act, each State taxing law is taken to be modified to the extent necessary to give effect to subregulation (3).

(3)If —

(a)a State taxing law applies, or could apply, to any extent, to or in relation to an event, state of affairs or transaction, and the corresponding applied law also applies, or could apply, to any extent, to or in relation to the same event, state of affairs or transaction;

(b)a person is required or permitted, or could be required or permitted, to take an action under both the State taxing law and the corresponding applied law in relation to the event, state of affairs or transaction;

(c)the person has taken the action in accordance with the corresponding applied law; and

(d)the Commissioner has enough information about the event, state of affairs or transaction to carry out his or her functions in relation to it under the State taxing law or the corresponding applied law or both, as the case requires,

then —

(e)the person is not required to take the action under the State taxing law; and

(f)the Commissioner may carry out his or her functions in relation to the event, state of affairs or transaction as if the person had taken whatever action is required or permitted under the State taxing law in relation to the event, state of affairs or transaction.

(4)The particular modifications set out in these regulations of certain State taxing laws have effect for the purposes of section 7(2) of the Act.

Part 5 — Metropolitan region improvement and planning

Division 1 — The Metropolitan Region Improvement Tax Act 1959

42.Modification of the Metropolitan Region Improvement Tax Act 1959

This Division sets out modifications of the Metropolitan Region Improvement Tax Act 1959.

43.Section 1A inserted

After section 1 the following section is inserted —

“

1A.Application of Act in non‑Commonwealth places

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

(a)a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia;

(b)a reference to the Land Tax Assessment Act 1976 is to be read as a reference to that Act in its application as a law of Western Australia; and

(c)a reference to the Metropolitan Region Town Planning Scheme Act 1959 is to be read as a reference to that Act in its application as a law of Western Australia.

(2)This Act is to be read with the applied Metropolitan Region Improvement Tax Act as a single body of law.

(3)In this section, unless the contrary intention appears —

“applied Metropolitan Region Improvement Tax Act” means the Metropolitan Region Improvement Tax Act 1959 of Western Australia in its application in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;

“Commonwealth place” means a Commonwealth place in or in relation to which the applied Metropolitan Region Improvement Tax Act applies, or is taken to have applied, under the Commonwealth Mirror Taxes Act.

”.

”.

 

4Under the Commonwealth Places (Mirror Taxes) Act 1998 s. 8(2) of the Commonwealth, this Act is to be read and construed with any modifications referred to in subsection (1) of that section and, in particular, with the modifications set out in the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002. Pt. 1 and Pt. 5 Div. 1 of that notice read as follows:

“

Part 1 — Preliminary

1.Citation

This notice may be cited as the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002.

2.Commencement

(1)This notice does not have effect unless an arrangement is in operation under section 9 of the Commonwealth Places Mirror Taxes Act in relation to Western Australia.

(2)When such an arrangement is in operation, this notice and the modifications it prescribes are deemed to have taken effect on 6 October 1997.

(3)If an applied WA law was repealed before this notice takes effect then, despite the repeal, when this notice is deemed under subsection (2) to have taken effect, the repealed law is deemed to have been modified on 6 October 1997 as set out in this notice.

3.Definitions

In this notice —

“applied WA law” means the provisions of a State taxing law of Western Australia that apply or are taken to have applied in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;

“WA taxing law” means a State taxing law of Western Australia.

4.Modification of applied WA laws

(1)For the purposes of section 8 of the Commonwealth Mirror Taxes Act, each applied WA law is taken to be modified to the extent necessary to give effect to subregulation (2).

(2)If —

(a)an applied WA law applies, or could apply, to any extent, to or in relation to an event, state of affairs or transaction, and the corresponding State taxing law also applies, or could apply, to any extent, to or in relation to the same event, state of affairs or transaction;

(b)a person is required or permitted, or could be required or permitted, to take an action under both the applied WA law and the corresponding State taxing law in relation to the event, state of affairs or transaction;

(c)the person has taken the action in accordance with the corresponding State taxing law; and

(d)the Commissioner has enough information about the event, state of affairs or transaction to carry out his or her functions in relation to it under the applied WA law or the corresponding State taxing law or both, as the case requires,

then —

(e)the person is not required to take the action under the applied WA law; and

(f)the Commissioner may carry out his or her functions in relation to the event, state of affairs or transaction as if the person had taken whatever action is required or permitted under the applied WA law in relation to the event, state of affairs or transaction.

(3)The particular modifications set out in this notice of certain applied WA laws have effect for the purposes of section 8 of the Commonwealth Mirror Taxes Act.

Part 5 — Metropolitan region improvement and planning

Division 1 — The applied Metropolitan Region Improvement Tax Act 1959

60.Modification of the applied Act

This Division sets out modifications of the Metropolitan Region Improvement Tax Act 1959 of Western Australia.

61.Section 1A inserted

After section 1 the following section is inserted —

“

1A.Application of Act in Commonwealth places

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

(a)a reference to this Act is to be read as a reference to this Act in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

(b)a reference to the Land Tax Assessment Act 1976 of Western Australia is to be read as a reference to the applied Land Tax Assessment Act; and

(c)a reference to the Metropolitan Region Town Planning Scheme Act 1959 of Western Australia is to be read as a reference to the applied Metropolitan Region Town Planning Scheme Act.

(2)This Act is to be read with the corresponding Metropolitan Region Improvement Tax Act as a single body of law.

(3)In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002, this Act is deemed to be further modified to any extent that is necessary or convenient —

(a)to enable this Act to operate effectively as a law of the Commonwealth; and

(b)to ensure that the combined liability of a taxpayer under this Act and the corresponding Metropolitan Region Improvement Tax Act is as nearly as possible the same as the taxpayer’s liability would be under the corresponding Metropolitan Region Improvement Tax Act alone if the Commonwealth places in Western Australia were not Commonwealth places.

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

“applied Land Tax Assessment Act” means the Land Tax Assessment Act 1976 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“applied Metropolitan Region Town Planning Scheme Act” means the Metropolitan Region Town Planning Scheme Act 1959 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;

“Commonwealth place” means a Commonwealth place in or in relation to which this Act applies or is taken to have applied under section 6 of the Commonwealth Mirror Taxes Act;

“corresponding Metropolitan Region Improvement Tax Act” means the Metropolitan Region Improvement Tax Act 1959 of Western Australia in its application as a law of Western Australia.

”.

”.

5The Acts Amendment (Annual Valuations and Land Tax) Act 1993 s. 3 reads as follows: 

“

3.Application

The amendments made by this Part have effect in relation to a rate or tax for any period commencing on or after 1 July 1993 but do not have any effect in relation to a rate or tax for any period commencing before that date.

”.

6On the date as at which this reprint was prepared, the Taxation Administration (Consequential Provisions) (Taxing) Act 2002 Pt. 2 had not come into operation. It reads as follows:

“

Part 2 — Metropolitan Region Improvement Tax Act 1959 amended

5.The Act amended

The amendments in this Part are to the Metropolitan Region Improvement Tax Act 1959.

6.Section 7 amended

Section 7 is amended by inserting after “thereafter” —

“

up to and including the year of assessment ending on 30 June 2001

”.

7.Section 8 inserted

After section 7 the following section is inserted —

“

8.Rate of tax imposed after 30 June 2002

For the year of assessment commencing on 1 July 2002, and for each subsequent year of assessment, the rate of tax referred to in section 2 and imposed and payable as provided in that section is 0.15 cent for every dollar of the unimproved value of the land according to the valuation in force under the Valuation of Land Act 1978 at midnight on 30 June in the previous financial year.

”.

”.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By Authority: JOHN A. STRIJK, Government Printer