Land Legislation Amendment (Taxing) Act 2015
Western Australia
Land Legislation Amendment (Taxing) Act 2015
Contents
Part 1 — Preliminary
1.Short title1
2.Commencement1
Part 2 — Registration of Deeds Act 1856 amended
3.Act amended1
4.Section 22AA amended1
Part 3 — Strata Titles Act 1985 amended
5.Act amended1
6.Section 131A amended1
Part 4 — Transfer of Land Act 1893 amended
7.Act amended1
8.Section 182AA amended1
Part 5 — Valuation of Land Act 1978 amended
9.Act amended1
10.Section 50 amended1
Land Legislation Amendment (Taxing) Act 2015
An Act to amend the following Acts to impose certain fees prescribed under those Acts to the extent that those fees are a tax —
·the Registration of Deeds Act 1856;
·the Strata Titles Act 1985;
·the Transfer of Land Act 1893;
·the Valuation of Land Act 1978.
[Assented to 29 April 2015]
The Parliament of Western Australia enacts as follows:
This is the Land Legislation Amendment (Taxing) Act 2015.
This Act comes into operation as follows —
(a)Part 1 — on the day on which this Act receives the Royal Assent;
(b)the rest of the Act — when the Land Legislation Amendment Act 2015 section 3 comes into operation.
Part 2 — Registration of Deeds Act 1856 amended
This Part amends the Registration of Deeds Act 1856 as amended by the Land Legislation Amendment Act 2015.
After section 22AA(1) insert:
(2A)To the extent that regulations to which subsection (1) applies prescribe a fee that includes an amount that is a tax, the regulations may impose the tax.
Part 3 — Strata Titles Act 1985 amended
This Part amends the Strata Titles Act 1985 as amended by the Land Legislation Amendment Act 2015.
After section 131A(1) insert:
(2A)To the extent that regulations to which subsection (1) applies prescribe a fee that includes an amount that is a tax, the regulations may impose the tax.
Part 4 — Transfer of Land Act 1893 amended
This Part amends the Transfer of Land Act 1893 as amended by the Land Legislation Amendment Act 2015.
After section 182AA(1) insert:
(2A)To the extent that regulations to which subsection (1) applies prescribe a fee that includes an amount that is a tax, the regulations may impose the tax.
Part 5 — Valuation of Land Act 1978 amended
This Part amends the Valuation of Land Act 1978 as amended by the Land Legislation Amendment Act 2015.
After section 50(1) insert:
(2A)To the extent that regulations to which subsection (1) applies prescribe a fee that includes an amount that is a tax, the regulations may impose the tax.