Land Tax Assessment Regulations 1976

Reprinted as at 26 November 1999

 

Reprinted under the Reprints Act 1984 as at 26 November 1999

Western Australia

Land Tax Assessment Regulations 1976

CONTENTS

1.Citation1

2.Interpretation1

4.Fee for certificate (section 48(1))1

5.Prescription of Commissioner as State taxation officer2

6.Payment of land tax where notice of assessment issued2

7.Prescribed rate of interest for section 37B of the Act6

8.Excluded public statutory authorities6

9.Inner city area prescribed for section 23AB of the Act7

Schedule 1 — Inner city area

Notes

 

Reprinted under the Reprints Act 1984 as at 26 November 1999

Crest
Western Australia

Land Tax Assessment Act 1976

Land Tax Assessment Regulations 1976

1.Citation

These regulations may be cited as the Land Tax Assessment Regulations 1976 1.

[Regulation 1 inserted in Gazette 28 October 1983 p.4361.]

2.Interpretation

In these regulations, unless the contrary intention appears —

the Act means the Land Tax Assessment Act 1976.

[3.Repealed in Gazette 24 July 1998 p.3910.]

4.Fee for certificate (section 48(1))

For a certificate showing if there is any assessed land tax charged on land, pursuant to section 48(1) of the Act, the Commissioner shall charge — 

(a)if the request for the certificate was made electronically through the Electronic Advice of Sale computer system operated by the Department of Land Administration and the State Revenue Department, a fee of $20; or

(b)in any other case, a fee of $30.

[Regulation 4 inserted in Gazette 28 October 1983 p.4361; amended in Gazette 15 August 1986 p.2928; 30 June 1989 p.1895; 13 May 1997 pp.2339‑40.]

5.Prescription of Commissioner as State taxation officer

The Commissioner is prescribed as a State taxation officer for the purposes of Part 111A of the Taxation Administration Act 1953 of the Commonwealth.

[Regulation 5 inserted in Gazette 27 March 1986 p.1303.]

6.Payment of land tax where notice of assessment issued

(1)In this regulation unless the contrary intention appears — 

additional tax means additional tax assessed under section 25 of the Act;

arrears (“Ar” in the formulas) means the sum, as at the time a relevant assessment is issued, of — 

(a)any land tax shown on a notice of assessment, or notice of amended assessment, issued in a year of assessment prior to the year of assessment in which the relevant assessment is issued, and due and payable;

(b)any unpaid additional tax;

(c)any interest assessed under section 38(3) of the Act and unpaid;

(d)any penalty assessed under section 39 of the Act and unpaid;

(e)any charge imposed under subregulation (5) or (6) and unpaid; and

(f)any law costs referred to in the definition of “land tax” in section 5(1) of the Act and unpaid;

assessed amount means the total amount of land tax (including arrears) shown on a relevant assessment as payable under the Act;

discountable amount (“DA” in the formulas) means any land tax (but not additional tax, interest, penalties, charges or law costs) shown on a relevant assessment but not shown on a notice of assessment, or notice of amended assessment, issued in a year of assessment prior to the year of assessment in which the relevant assessment is issued;

residual amount (“RA” in the formulas) means the assessed amount less arrears and less the discountable amount;

relevant assessment means a notice of assessment, or a notice of amended assessment, issued by the Commissioner after the coming into operation of this regulation.

(2)A taxpayer may discharge a liability to pay an assessed amount by paying in accordance with one of the 3 options in subregulations (3), (4) and (5).

(3)A taxpayer may discharge a liability to pay an assessed amount by making one payment, within 45 days after the service by post of the relevant assessment, of the amount calculated according to the following formula:

Amount payable = Ar + RA + 0.97DA.

(In this regulation referred to as option 1.)

(4)A taxpayer may discharge a liability to pay an assessed amount by making 2 payments as follows:

(a)A first payment, to be made within 45 days after the service by post of the relevant assessment, of an amount calculated according to the following formula:

First payment =

(b)A second payment, to be made within 110 days after the service by post of the relevant assessment, of an amount calculated according to the following formula:

(In this regulation referred to as option 2.)

(5)A taxpayer may discharge a liability to pay an assessed amount by making 3 payments as follows:

(a) A first payment, to be made within 45 days after the service by post of the relevant assessment, of an amount calculated according to the following formula:

First payment =

(b)A second payment, to be made within 110 days after the service by post of the relevant assessment, of an amount calculated according to the following formula:

(c)A third payment, to be made within 175 days after the service by post of the relevant assessment, of an amount calculated according to the following formula:

.

(In this regulation referred to as option 3.)

(6)If the sum of payments made by a taxpayer within 45 days after the service by post of a relevant assessment (the sum paid) is less than the amount payable under option 1 but greater than — 

(a)the first payment under option 2, then the sum paid shall be deducted by the Commissioner from the assessed amount and the remainder shall be paid by the taxpayer when the second payment under option 2 would otherwise have been payable;

(b)the first payment under option 3 but less than the first payment under option 2, then the sum paid shall be deducted by the Commissioner from the assessed amount and the remainder, plus a charge of 4% of the sum of the discountable amount and the residual amount, shall be divided into 2 equal amounts — 

(i)the first to be paid by the taxpayer when the second payment under option 3 would otherwise have been payable; and

(ii)the second to be paid by the taxpayer when the third payment under option 3 would otherwise have been payable.

(7)If — 

(a)the sum of payments made by a taxpayer within 45 days after the service by post of a relevant assessment is less than the first payment under option 3; or

(b)the taxpayer fails to make a payment when it is due,

the amount of land tax remaining unpaid at that time becomes due and payable immediately and section 39 of the Act applies accordingly.

(8)The amounts to be paid under subregulation (4), (5) or (6)(b), are each to be a multiple of 5 cents and, where that results in the amounts being unequal, the first payment shall be the greater amount.

[Regulation 6 inserted in Gazette 10 December 1993 pp.6612‑4.]

7.Prescribed rate of interest for section 37B of the Act

The prescribed rate of interest for the purposes of section 37B(2)(b) of the Act is 6% per annum.

[Regulation 7 inserted in Gazette 16 December 1994 p.6844; amended in Gazette 28 November 1997 p.7031.]

8.Excluded public statutory authorities

The following public statutory authorities are excluded from the definition of “public statutory authority” in section 5(1) of the Act — 

(a)the Electricity Corporation established by section 4 of the Electricity Corporation Act 1994;

(b)the Gas Corporation established by section 4 of the Gas Corporation Act 1994;

(c)the Water Corporation established by section 4 of the Water Corporation Act 1995;

(d)the Albany Port Authority established by section 4 of the Port Authorities Act 1999;

(e)the Bunbury Port Authority established by section 4 of the Port Authorities Act 1999;

(f)the Dampier Port Authority established by section 4 of the Port Authorities Act 1999;

(g) the Esperance Port Authority established by section 4 of the Port Authorities Act 1999;

(h)the Fremantle Port Authority established by section 4 of the Port Authorities Act 1999;

(i)the Geraldton Port Authority established by section 4 of the Port Authorities Act 1999; and

(j)the Port Hedland Port Authority established by section 4 of the Port Authorities Act 1999.

[Regulation 8 inserted in Gazette 17 May 1996 p.2113; amended in Gazette 26 November 1999 p.5911.]

9.Inner city area prescribed for section 23AB of the Act

For the purposes of the definition of “inner city area” in section 23AB(1) of the Act, the portion of the State delineated and indicated by dots on the plan reproduced in Schedule 1 is the inner city area.

[Regulation 9 inserted in Gazette 24 July 1998 p.3910.]

 

Schedule 1 — Inner city area

Swan1r

[Schedule 1 inserted in Gazette 24 July 1998 p.3911.]

dline

 

Notes

1This reprint is a compilation as at 26 November 1999 of the Land Tax Assessment Regulations 1976 and includes the amendments effected by the other regulations referred to in the following Table.

Table of Regulations

Citation

Gazettal

Commencement

Miscellaneous

Land Tax Assessment

Regulations 1976

10 September

1976 p.3343

10 September

1976

 

Land Tax Assessment Regulations 1983

28 October

1983 p.4361

1 January 1984 (see regulation 2)

 

Land Tax Assessment Regulations 1986

27 March

1986 p.1303

27 March 1986

 

Land Tax Assessment Regulations (No. 2)

1986

15 August

1986 p.2928

1 October 1986 (see regulation 2)

 

Land Tax Assessment Regulations 1989

30 June

1989 p.1895

1 July 1989 (see regulation 2)

 

Land Tax Assessment Amendment Regulations 1993

10 December

1993 pp.6612‑4

10 December

1993

 

Land Tax Assessment Amendment Regulations 1994

16 December

1994 p.6844

16 December

1994

 

Land Tax Assessment Amendment Regulations 1995

23 June 1995
p.2509

23 June 1995

 

Land Tax Assessment Amendment Regulations 1996

17 May 1996
p.2113

17 May 1996

 

Land Tax Assessment Amendment Regulations 1997

13 May 1997 pp.2339‑40

1 July 1997 (see regulation 2)

 

Land Tax Assessment

Amendment Regulations

(No. 2) 1997

28 November

1997 pp.7030‑31

28 November

1997

 

Land Tax Assessment

Amendment Regulations

1998

24 July 1998 pp.3910-11

1 July 1998 (see regulation 2)

 

Land Tax Assessment Amendment

Regulations 1999

26 November 1999

p.5911

26 November 1999

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By Authority: JOHN A. STRIJK, Government Printer