Western Australia
Land Tax Act 1976
Reprinted as at 9 August 2002
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 —
·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.
Reprinted under the Reprints Act 1984 as at 9 August 2002
Western Australia
Land Tax Act 1976
1.Short title1
2.Commencement1
4.Incorporation of Act1
5.Land tax rate from 1 July 19761
6.Land tax rate from 1 July 19871
7.Land tax rate from 1 July 19932
8.Land tax rate from 1 July 19952
9.Land tax rate from 1 July 19962
10.Land tax rate from 1 July 19972
11.Land tax rate from 1 July 19983
12.Land tax rate from 1 July 19993
13.Land tax rate from 1 July 20023
Schedule 14
Schedule 25
Schedule 36
Schedule 47
Schedule 58
Schedule 69
Schedule 710
Schedule 811
Schedule 912
Notes
Compilation table13
Reprinted under the Reprints Act 1984 as at 9 August 2002
Western Australia
Land Tax Act 1976
An Act to impose a land tax.
1.Short title
This Act may be cited as the Land Tax Act 1976 1.
2.Commencement
This Act shall come into operation on 1 July 1976.
[3.Omitted under the Reprints Act 1984 s. 7(4)(e) and (f).]
4.Incorporation of Act
The Land Tax Assessment Act 1976 is incorporated with and shall be read as one with this Act.
5.Land tax rate from 1 July 1976
For the year of assessment commencing on 1 July 1976, and for each year of assessment thereafter to and including the year of assessment commencing on 1 July 1986, land tax is imposed, and shall be payable pursuant to the Land Tax Assessment Act 1976, at the rate shown in Schedule 1.
6.Land tax rate from 1 July 1987
For the year of assessment commencing on 1 July 1987, and for each year of assessment thereafter to and including the year of assessment commencing on 1 July 1992, land tax is imposed, and shall be payable pursuant to the Land Tax Assessment Act 1976 at the rate shown in Schedule 2.
7.Land tax rate from 1 July 1993
For the year of assessment commencing on 1 July 1993, and for each year of assessment thereafter to and including the year of assessment commencing on 1 July 1994, land tax is imposed, and shall be payable pursuant to the Land Tax Assessment Act 1976 at the rate shown in Schedule 3.
8.Land tax rate from 1 July 1995
For the year of assessment commencing on 1 July 1995 land tax is imposed, and shall be payable pursuant to the Land Tax Assessment Act 1976 at the rate shown in Schedule 4.
9.Land tax rate from 1 July 1996
For the year of assessment commencing on 1 July 1996 land tax is imposed, and shall be payable pursuant to the Land Tax Assessment Act 1976, at the rate shown in Schedule 5.
10.Land tax rate from 1 July 1997
For the year of assessment commencing on 1 July 1997 land tax is imposed, and shall be payable pursuant to the Land Tax Assessment Act 1976, at the rate shown in Schedule 6.
11.Land tax rate from 1 July 1998
For the year of assessment commencing on 1 July 1998 land tax is imposed, and shall be payable pursuant to the Land Tax Assessment Act 1976, at the rate shown in Schedule 7.
12.Land tax rate from 1 July 1999
For the year of assessment commencing on 1 July 1999, and for each year of assessment thereafter to and including the year of assessment commencing on 1 July 2001, land tax is imposed, and shall be payable pursuant to the Land Tax Assessment Act 1976, at the rate shown in Schedule 8.
13.Land tax rate from 1 July 2002
For the year of assessment commencing on 1 July 2002, and for each subsequent year of assessment, land tax is imposed, and shall be payable pursuant to the Land Tax Assessment Act 1976, at the rate shown in Schedule 9.
Schedule 1
|
Unimproved value of the land under the Land Tax Assessment Act 1976
|
Rate
|
|
|
|
Exceeding
$
|
Not
Exceeding
$
|
|
|
0
|
5 000
|
0.3 cents for each $1
|
|
5 000
|
10 000
|
$15 plus 0.4 cents for each $1 in excess of $5 000
|
|
10 000
|
15 000
|
$35 plus 0.5 cents for each $1 in excess of $10 000
|
|
15 000
|
20 000
|
$60 plus 0.6 cents for each $1 in excess of $15 000
|
|
20 000
|
25 000
|
$90 plus 0.7 cents for each $1 in excess of $20 000
|
|
25 000
|
30 000
|
$125 plus 0.8 cents for each $1 in excess of $25 000
|
|
30 000
|
35 000
|
$165 plus 0.9 cents for each $1 in excess of $30 000
|
|
35 000
|
40 000
|
$210 plus 1.0 cent for each $1 in excess of $35 000
|
|
40 000
|
45 000
|
$260 plus 1.1 cents for each $1 in excess of $40 000
|
|
45 000
|
50 000
|
$315 plus 1.2 cents for each $1 in excess of $45 000
|
|
50 000
|
60 000
|
$375 plus 1.3 cents for each $1 in excess of $50 000
|
|
60 000
|
70 000
|
$505 plus 1.4 cents for each $1 in excess of $60 000
|
|
70 000
|
80 000
|
$645 plus 1.5 cents for each $1 in excess of $70 000
|
|
80 000
|
90 000
|
$795 plus 1.6 cents for each $1 in excess of $80 000
|
|
90 000
|
100 000
|
$955 plus 1.8 cents for each $1 in excess of $90 000
|
|
100 000
|
110 000
|
$1 135 plus 2.0 cents for each $1 in excess of $100 000
|
|
110 000
|
120 000
|
$1 335 plus 2.2 cents for each $1 in excess of $110 000
|
|
120 000
|
|
$1 555 plus 2.4 cents for each $1 in excess of $120 000
|
|
|
|
Schedule 2
[s. 6]
|
Unimproved value of the land under the Land Tax Assessment Act 1976
|
Rate
|
|
|
|
Exceeding
$
|
Not
Exceeding
$
|
|
|
5 000
|
10 000
|
$12.50 plus 0.35 cent for each $1 in excess of $5 000
|
|
10 000
|
20 000
|
$30.00 plus 0.45 cent for each $1 in excess of $10 000
|
|
20 000
|
30 000
|
$75.00 plus 0.60 cent for each $1 in excess of $20 000
|
|
30 000
|
40 000
|
$135.00 plus 0.75 cent for each $1 in excess of $30 000
|
|
40 000
|
50 000
|
$210.00 plus 1.00 cent for each $1 in excess of $40 000
|
|
50 000
|
80 000
|
$310.00 plus 1.30 cents for each $1 in excess of $50 000
|
|
80 000
|
110 000
|
$700.00 plus 1.60 cents for each $1 in excess of $80 000
|
|
110 000
|
150 000
|
$1 180.00 plus 1.90 cents for each $1 in excess of $110 000
|
|
150 000
|
|
$1 940.00 plus 2.00 cents for each $1 in excess of $150 000
|
|
|
|
Schedule 3
[s. 7]
|
Unimproved value of the land under the Land Tax Assessment Act 1976
|
Rate
|
|
|
|
Exceeding
$
|
Not
Exceeding
$
|
|
|
0
|
10 000
|
Nil
|
|
10 000
|
50 000
|
$15.00 plus 0.15 cent for each $1 in excess of $10 000
|
|
50 000
|
100 000
|
$75.00 plus 0.35 cent for each $1 in excess of $50 000
|
|
100 000
|
150 000
|
$250.00 plus 0.60 cent for each $1 in excess of $100 000
|
|
150 000
|
200 000
|
$550.00 plus 0.85 cent for each $1 in excess of $150 000
|
|
200 000
|
500 000
|
$975.00 plus 1.20 cents for each $1 in excess of $200 000
|
|
500 000
|
1 000 000
|
$4 575.00 plus 1.60 cents for each $1 in excess of $500 000
|
|
1 000 000
|
|
$12 575.00 plus 2.00 cents for each $1 in excess of $1 000 000
|
|
|
|
Schedule 4
[s. 8]
|
Unimproved value of the land under the Land Tax Assessment Act 1976
|
Rate
|
|
|
|
Exceeding
$
|
Not
Exceeding
$
|
|
|
0
|
10 000
|
Nil
|
|
10 000
|
60 000
|
$15.00 plus 0.15 cent for each $1 in excess of $10 000
|
|
60 000
|
120 000
|
$90.00 plus 0.35 cent for each $1 in excess of $60 000
|
|
120 000
|
175 000
|
$300.00 plus 0.60 cent for each $1 in excess of $120 000
|
|
175 000
|
240 000
|
$630.00 plus 0.85 cent for each $1 in excess of $175 000
|
|
240 000
|
550 000
|
$1 182.50 plus 1.20 cents for each $1 in excess of $240 000
|
|
550 000
|
1 000 000
|
$4 902.50 plus 1.60 cents for each $1 in excess of $550 000
|
|
1 000 000
|
|
$12 102.50 plus 2.00 cents for each $1 in excess of $1 000 000
|
|
|
|
Schedule 5
[s. 9]
|
Unimproved value of the land under the Land Tax Assessment Act 1976
|
Rate
|
|
|
|
Exceeding
$
|
Not
Exceeding
$
|
|
|
0
|
10 000
|
Nil
|
|
10 000
|
70 000
|
$15.00 plus 0.15 cent for each $1 in excess of $10 000
|
|
70 000
|
130 000
|
$105.00 plus 0.25 cent for each $1 in excess of $70 000
|
|
130 000
|
190 000
|
$255.00 plus 0.45 cent for each $1 in excess of $130 000
|
|
190 000
|
260 000
|
$525.00 plus 0.80 cent for each $1 in excess of $190 000
|
|
260 000
|
600 000
|
$1 085.00 plus 1.20 cents for each $1 in excess of $260 000
|
|
600 000
|
1 100 000
|
$5 165.00 plus 1.60 cents for each $1 in excess of $600 000
|
|
1 100 000
|
|
$13 165.00 plus 2.00 cents for each $1 in excess of $1 100 000
|
|
|
|
Schedule 6
[s. 10]
|
Unimproved value of the land under the Land Tax Assessment Act 1976
|
Rate
|
|
|
|
Exceeding
$
|
Not
exceeding
$
|
|
|
0
|
10 000
|
Nil
|
|
10 000
|
75 000
|
$15.00 plus 0.15 cent for each $1 in excess of $10 000
|
|
75 000
|
140 000
|
$112.50 plus 0.25 cent for each $1 in excess of $75 000
|
|
140 000
|
210 000
|
$275.00 plus 0.45 cent for each $1 in excess of $140 000
|
|
210 000
|
325 000
|
$590.00 plus 0.80 cent for each $1 in excess of $210 000
|
|
325 000
|
700 000
|
$1 510.00 plus 1.20 cents for each $1 in excess of $325 000
|
|
700 000
|
1 100 000
|
$6 010.00 plus 1.60 cents for each $1 in excess of $700 000
|
|
1 100 000
|
|
$12 410.00 plus 2 cents for each $1 in excess of $1 100 000
|
|
|
|
Schedule 7
[s. 11]
|
Unimproved value of the land under the Land Tax Assessment Act 1976
|
Rate
|
|
|
|
Exceeding
|
Not
exceeding
|
|
|
$
|
$
|
|
|
0
|
10 000
|
Nil
|
|
10 000
|
85 000
|
$15.00 + 0.15 cent for each $1 in excess of $10 000
|
|
85 000
|
170 000
|
$127.50 + 0.25 cent for each $1 in excess of $85 000
|
|
170 000
|
270 000
|
$340.00 + 0.45 cent for each $1 in excess of $170 000
|
|
270 000
|
500 000
|
$790.00 + 0.80 cent for each $1 in excess of $270 000
|
|
500 000
|
800 000
|
$2 630.00 + 1.20 cents for each $1 in excess of $500 000
|
|
800 000
|
1 200 000
|
$6 230.00 + 1.60 cents for each $1 in excess of $800 000
|
|
1 200 000
|
|
$12 630.00 + 2.00 cents for each $1 in excess of $1 200 000
|
|
|
|
Schedule 8
[s. 12]
|
Unimproved value of the land under the Land Tax Assessment Act 1976
|
Rate
|
|
|
Exceeding
|
Not
exceeding
|
|
|
$
|
$
|
|
|
0
|
10 000
|
Nil
|
|
10 000
|
100 000
|
$15.00 + 0.15 cent for each $1 in excess of $10 000
|
|
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
|
|
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
|
|
$12 782.50 + 2.00 cents for each $1 in excess of $1 250 000
|
|
|
|
|
|
|
Schedule 9
[s. 13]
|
Unimproved value of the land under the Land Tax Assessment Act 1976
|
Rate
|
|
Exceeding
|
Not exceeding
|
|
|
$
|
$
|
|
|
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
|
|
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
|
|
|
|
|
Notes
1This reprint is a compilation as at 9 August 2002 of the Land Tax Act 1976 and includes the amendments made by the other written laws referred to in the following table.
Compilation table
|
Short title
|
Number
and year
|
Assent
|
Commencement
|
|
Land Tax Act 1976
|
13 of 1976
|
3 Jun 1976
|
1 Jul 1976 (see s. 2)
|
|
Land Tax Amendment Act 1986
|
68 of 1986
|
4 Dec 1986
|
1 Jul 1987 (see s. 2)
|
|
Taxation Legislation Amendment Act 1993 Pt. 2
|
16 of 1993
|
29 Nov 1993
|
1 Jul 1993 (see s. 2)
|
|
Acts Amendment (Annual Valuations and Land Tax) Act 1993 s. 13
|
17 of 1993
|
29 Nov 1993
|
29 Nov 1993 (see s. 2)
|
|
Land Tax Amendment Act 1995
|
38 of 1995
|
18 Oct 1995
|
1 Jul 1995 (see s. 2)
|
|
Revenue Laws Amendment (Taxation) Act 1996 Pt. 2
|
21 of 1996
|
28 Jun 1996
|
1 Jul 1996 (see s. 2)
|
|
Revenue Laws Amendment (Taxation) Act 1997 Pt. 3
|
12 of 1997
|
25 Jun 1997
|
1 Jul 1997 (see s. 2)
|
|
Revenue Laws Amendment (Taxation) Act 1998 Pt. 2
|
18 of 1998
|
30 Jun 1998
|
1 Jul 1998 (see s. 2(2))
|
|
Revenue Laws Amendment (Taxation) Act 1999 Pt. 2
|
25 of 1999
|
29 Jun 1999
|
1 Jul 1999 (see s. 2(2))
|
|
Revenue Laws Amendment (Taxation) Act (No. 2) 2001 Pt. 2
|
37 of 2001
|
7 Jan 2002
|
7 Jan 2002 (see s. 2(1))
|
|
|
|
|
By Authority: JOHN A. STRIJK, Government Printer